Recognized in Best Lawyers since 2024 
Nicholas “Nick” White advises clients on Employee Benefits (ERISA) Law, with a practice focused on ERISA consulting and tax-qualified retirement plans. Based in Los Angeles, California, Nick counsels employers, fiduciaries, and plan sponsors on a broad range of employee benefits matters, including the correction of plan defects, prohibited transactions, and fiduciary issues through Internal Revenue Service and Department of Labor remedial programs. He also advises fiduciaries regarding their responsibilities and potential liabilities under ERISA and related laws.
Nick assists clients with the design, implementation, and administration of qualified retirement plans, 403(b) plans, and non-qualified deferred compensation arrangements. His practice also includes advising on the employee benefits and executive compensation aspects of mergers and acquisitions, helping businesses address plan compliance and transition considerations during corporate transactions.
Before entering private practice, Nick served with the Internal Revenue Service in the Employee Plans and Exempt Organizations Division, now known as the Tax Exempt & Government Entities (TE/GE) Division. During his tenure with the IRS, he worked on the Technical Review Staff as a Senior Reviewer for both determination and examination matters and served as a technical resource for the Division. He later became Coordinator of the IRS Western Region Walk-in Closing Agreement Program, which evolved into the Voluntary Correction Program (VCP), a component of the IRS Employee Plans Compliance Resolution System.
Prior to his work on the Technical Review Staff, Nick was involved primarily in the IRS determination letter program, where he reviewed and issued rulings regarding the legal sufficiency of retirement plan documents. His government experience provides clients with insight into regulatory compliance, plan correction programs, and employee benefits administration.
In 2013, Nick was inducted as a Fellow of the American College of Employee Benefits Counsel in recognition of his contributions to the employee benefits field. He has also been recognized as a Northern California “Super Lawyer” for Employee Benefits Law.
