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Pension Plan Fix-It Handbook Column

Nick White is the Contributing Editor of the Pension Plan Fix-It Handbook, published by Thompson Publishing Group in Washington, D.C. The Handbook is designed to guide pension professionals through the often complex process of avoiding and correcting errors in the administration of retirement plans.

May 2008
Are QDROs the Only Way a Divorcing Spouse Can Waive Pension Benefits?

April 2008
The Reasonable Expectation of Plan Participants: A Key Issue Regarding Plan Document Reformation

March 2008
Wrongful Termination: Can Plaintiffs Recover Lost Assets in Their Accounts?

February 2008

  • How to Better Address Benefit Claims For a Cash Balance Plan
  • Benefit Restrictions For DB Plans

    January 2008
    'Greater of' Formulas: Do They Violate the Accrual Rules?

    December 2007
    How to Resolve Competing Correction Principles Under EPCRS

    November 2007

  • I Just Hired a Leased Employee — Does That Matter?
  • Strom v. Siegel: A Benefit Claim that “Went Wrong” — it Didn’t Have to Go There!

    October 2007

  • Reliance On Inaccurate Benefit Estimates -- Do Plan Participants Have A Remedy?
  • Varying Partner Contributions: a Trap For The Unwary

    September 2007

  • IRS Compliance Project for 403(b) Arrangements: The Focus Is School Districts
  • Ruling Encourages Caution About Promising Benefits During Employment Negotiations
  • Update on IRS Clarification Regarding the New Nonspouse Rollover Rules

    August 2007

  • Beck v. PACE: Supreme Court Misses Chance To Rule On ERISA Fiduciary Issues
  • IRS Clarifies New Nonspouse Rollover Rules, But also Muddies the Waters

    July 2007
    My Plan Has A Defect, But The Problem Is Not Described In Correction Guidance

    June 2007
    So, You Know What it Takes to “Establish and Maintain” a Plan Under ERISA — Oh, Do You Really?

    May 2007
    Guidance for Roth Plan's Eligibility Correction Remains Incomplete

    April 2007
    EPCRS Proves its Flexibility in Government Plan Cases

    March 2007
    New Loan Correction Methods Avoid Plan Qualification Failures and Participant Taxes

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