2. The new auto enrollment feature can improve participation rates.

3. Plan vendors supply 401k plans; employers sponsor them.

4. Employee contributions are pre-tax.

5. Employer contributions add to employees' accounts.

6. Qualified investments for 401k plans include stocks, bonds and money market mutual funds.

7. Tax-deferred saving means compounding growth potential.

8. Withdrawals and 401k Loans

9. ERISA helps protect plan participants' rights and retirement savings.

10. IRS-compliance testing

11. Safe Harbor option

12. Economic Growth and Tax Reconciliation ACT of 2001 (EGTRA)

13. Individual 401(k) plans for one-person businesses