"Following are several potential goals that could serve as guidelines for the [Senate Finance Committee] when reviewing the tax rules that affect the economic security of Americans: [1] Minimize the disruption to business practices and employee expectations inherent in any fundamental tax reform; [2] Simplify the taxation of retirement savings and health insurance; [3] Increase the number of people with enough resources for an adequate standard of living in retirement, and expand access to health insurance; [4] Maximize the bang-for-the-buck of any tax incentives that are retained or reformed; [6] Develop neutral rules regarding compensation and fringe benefits to ensure that business needs and not tax planning drive compensation decisions, while minimizing compliance costs[.]"

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