NICHOLAS J. WHITE Email: NickWhite@Reish.com Nick White is a partner of the law firm of Reish Luftman Reicher & Cohen, specializing in all aspects of employee benefits law. Areas of Practice Employee Benefits Professional Experience Before joining the firm, Nick worked for the IRS in the Employee Plans and Exempt Organizations Division (now known as the Tax Exempt & Government Entities Division or TE/GE Division), where he served on the Technical Review Staff as a Senior Reviewer for both determination and examination cases, and as a technical resource for the Division. Ultimately, Nick became the Coordinator of the IRS’ Western Region Walk-in Closing Agreement Program, which is now part of the IRS’ remedial program known as the Voluntary Correction Program or VCP. Prior to joining Technical Review, Nick worked primarily in the Division’s determination letter program, where he issued rulings on the legal sufficiency of plan documents. For a number of years, Nick also served as an instructor for the Division’s continuing legal education program. Nick is a past member of both the Executive Committee and the Board of Directors of the American Society of Pension Professionals and Actuaries (ASPPA). He currently serves on the editorial committee for The ASPPA Journal. Nick has also held the following position in ASPPA: Executive Committee, Administration Relations Committee Co-Chair for the Governments Affairs Committee (GAC); General Chair of Conferences Committee; and Chair of GAC’s IRS Enforcement Subcommittee. Apart from ASPPA, Nick has been a member of the Steering Committee for the Los Angeles Benefits Conference, a member of the Western Pension & Benefits Conference, and a member of the National Institute of Pension Administrators (NIPA). Finally, Nick currently serves on the Steering Committee of the California CPA Education Foundation. Publications and Presentations Nick is a frequent lecturer at numerous conferences held by ASPPA, NIPA, the Western Pension & Benefits Conference, the American Institute of Certified Public Accountants, and the California CPA Education Foundation. Nick is the Contributing Editor of the Pension Plan Fix-it Handbook, published by Thompson Publishing Company in Washington, DC, for which he writes monthly articles. He has co-authored a chapter in the Handbook of Employee Benefits, entitled “The Employee Plans Compliance Resolution System for Qualified Plans,” published by McGraw Hill. Nick is also an occasional author of articles regarding IRS remedial programs for the Journal of Taxation and the Journal of Pension Benefits. Nick has the author or co-author of numerous articles, including: “EPCRS Streamlined to Make Voluntary Correction Generally More Attractive to Small Businesses,” Journal of Taxation (September 2003); “IRS Issues Update on EPCRS Rev. Proc. 2003-44,” ASPA ASAP (June 16, 2003); “Can This Plan Be Saved?” The ASPA Journal (March-April 2002); “IRS Updates and Expands Its Retirement Plan Compliance Correction Program,” Journal of Taxation (July 2001); “IRS Report on 401(k) Audits,” ASPA ASAP (November 9, 2000); “IRS Issues New Revenue Procedure on EPCRS,” Journal of Taxation (March 2000) “IRS Issues New Revenue Procedure on EPCRS,” ASPA ASAP (February 9, 2000); “New Safe Harbors For Employers in the Service’s Qualified Plan Correction Examples, Journal of Taxation (December 1999); “IRS ‘Best Practices’ Memo Provides Guidance on EPCRS,” Pension & Benefits Week (April 1999); “IRS Consolidates and Modifies Remedial Programs in Revenue Procedure 98-22,” The Pension Actuary (March-April 1998); and “IRS Expose: Tips to Fix Qualification Defects from the Former IRS District CAP Coordinator,” WP&BC News (Fall 1997). On numerous occasions, Nick has been quoted by the pension media, including: “Second Annual Survey of Self-Correction of Plan Defects Under APRSC,” Pension Benefits (April 2001); “Survey Points to Popularity of IRS Correction Program,” Pension Plan Administrator (April 2001); “Reish & Luftman Survey Details Plan Corrections in 1999 Under APRSC,” CCH Pension Plan Guide (February 12, 2003); “IRS Updates and Expands Relief Under EPCRS,” CCH Pension Plan Guide (January 29, 2001); “The Impact of QDROs on Plan Distributions,” Pension Plan Administrator (January 2001); “A Fresh Look at an Old Friend: the EPCRS in the Year 2000,” Benefit Plan Compliance (April 2000); and “IRS Issues New Revenue Procedure on EPCRS, Journal of Taxation, Shop Talk (March 2000). Education Nick received his Juris Doctor degree from the University of Southern California Law Center and graduated with a Bachelor of Arts in History from Loma Linda University.