"The Secure Act ... boosts incentives for small businesses to offer their employees 401(k)s and to enable the businesses to enroll employees automatically once a plan is in place. It enables part-time workers to join 401(k)s. Also, it raises from 70-1/2 to 72 the age at which [IRAs] must be tapped.... [T]he Secure Act includes offsets for most of its $5.7 billion in new tax breaks over the next five years, and is fully paid for over a decade."