"Recent statements ... suggest the White House is considering a proposal to permit savers to invest a portion of their 401(k) retirement accounts in their personal residences.... [I]mplementation would involve myriad technical complications.... [1] Prohibited transactions and fiduciary responsibility ... [2] Structuring the plan's interest in the home ... [3] Execution and timing of investments ... [4] Tax implications ... [5] Valuations -- implications for reporting and distributions ... [6] Special situations: foreclosure, bankruptcy, and liability."  MORE >>