What Are Citigroup's Top Financial Picks Heading Into Q4 Earnings Season?

Keith Horowitz of Citigroup listed on Tuesday his top financial picks across the financial sector. Horowitz prefers owning shares of

as it is the only bank that is projected to report an upside surprise in its fourth quarter results. The analyst expects the bank to earn $4.55 per share (five percent above the consensus estimate) on better FICC revenues in commodities which may help offset weaker credit and rates trading. Horowitz states that

remains a top pick among trust banks due to its superior leverage to the short-end of the curve. In fact, trust banks in general are preferred as these firms are relatively insulated from a turn in the credit cycle which would likely accompany higher rates. Regional banks, according to Horowitz, have an attractive risk to reward profile and

is preferred given the firm's minimal downside to 2015 estimates if rates remain flat.

is also recommended as it offers the best value among the group.