Todd Solomon was quoted in the January 9 issue of CCH Tax Journal about the fact that the non-spouse beneficiary rollover provisions were made mandatory in technical corrections that were made to the Pension Protection Act. The Worker, Retiree and Employer Recovery Act also makes another very significant change related to plans and plan beneficiaries, Mr. Solomon told CCH. "The new law makes the nonspouse rollover provision mandatory," he said. "This is a key benefit and provides an important tax deferral opportunity for domestic partners as well as other nonspouse beneficiaries," Mr. Solomon explained. "Although many employers have been allowing nonspouse beneficiary rollovers beginning in 2007, many had not focused on this change given all of the other plan administration changes that resulted from the Pension Protection Act," he concluded.