CFO, USFS and Insurance Americas

As Chief Financial Officer, David Wheat is responsible for strategic finance, actuarial, risk management, capital planning, income taxes, financial reporting and treasury for ING U.S. Financial Services (USFS) and Insurance Americas. Wheat joined ING Americas in July 2001 and served as controller until April 2003.

He previously was a partner with Ernst & Young LLP in Philadelphia with executive responsibilities for services to Lincoln National Corporation, an insurance and financial services company. He was responsible for audit, business advisory, accounting, M&A and tax services.

In addition, Wheat was managing partner for the Ernst & Young practice in Fort Wayne, Indiana, with executive responsibilities for the Lincoln National engagement. He has substantial M&A experience, which includes Lincoln National's acquisition of CIGNA's life and annuity business and Aetna's domestic life insurance business. Before relocating to Fort Wayne in 1993, his principal client with Ernst & Young was Providian Corporation, a large life and annuity insurer later acquired by Aegon Corporation.

Throughout his career, Wheat has made speeches and presentations before the American Council of Life Insurance; Insurance Accounting and Systems Association and Financial Executives Institute; leading engagements for insurance programs sponsored by the Life Office Management Association; and internal programs at Ernst & Young. He graduated from the University of Louisville with a Bachelor of Science in Business Administration, Accounting.