David McCullough is vice president - actuarial development.

Since joining the firm, David has developed operational procedures for Xpertval, the actuarial valuation software developed by Greg in the late 1980s. This has enabled other staff members to operate the system and has greatly improved the periodic update necessary to keep actuarial calculations in compliance with current law and regulation.

David has also developed numerous Lotus 1-2-3© spreadsheets which perform specialized actuarial calculations. These assist in preparation of government filings and determination of monthly optional forms and lump-sum distribution payouts for plan participants.

• M.S., Mathematical Sciences, Clemson University, 1994
• A.B., University of North Carolina at Chapel Hill, 1986