One provision could be overtly harmful to many middle-income earners: a redefinition in the "top-heavy" rule that says that when 60% of a company's retirement plan contributions are in the accounts of key employees, the company must make matching contributions of 3% to all workers with three years employment.

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Not only did the size of these accounts dwindle as the stock market swooned, but many companies eliminated the matching contribution that they previously offered employees.

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Gifting money towards your children's retirement accounts yields them an immediate tax deduction, tax-deferred growth and maybe a matching contribution from their employer.

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Personal accounts supplement this, into which individuals may put money over their working lives, encouraged by matching contributions from the state.

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