"[P]ersonal accounts alone will not fix Social Security's problems. So employers, especially 401(k) plan sponsors, should be especially watchful of the commission's recommendations.... If Social Security is changed to include personal investment accounts, 401(k) sponsors could see profound changes in the level of participation. Some workers may see the Social Security account as an alternative to saving in the 401(k), which may significantly affect nondiscrimination rules ..."  MORE >>