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As ERISA Turns 40, Clouds on the Horizon (PDF)
The Wagner Law Group, via Bloomberg BNA Tax Management Compensation Planning JournalLink to more items from this source
Jan. 8, 2015

"This article reviews proposals that [1] focus on deficit reduction and tax reform, or [2] make larger systemic changes that will change the role of tax-advantaged retirement plans.... [including:] [1] I.R.C. contribution limit ... [2] Administration proposal to limit the value of tax deductions ... [3] Tax reform proposals ... [4] Consequences of cutting tax incentives ... [5] myRA initiative ... [6] Pension system reform at the federal level ... [7] Proposed expansion of Federal Thrift Savings Plan ... [8] State-sponsored system reform ... [9] Proposals from academia ... [10] SPARK Institute's USERP proposal ... [11] SAFE Retirement Act ... [12] Proposed systemic changes."

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