Lenders are particularly willing to stretch their rules in a bull market.

FORBES: Going Into Hock

Indeed, it is not much of a stretch to suggest that these rules are the reason we have seen the widespread adoption over the years of employer matching contributions, automatic enrollment, automatic escalation of contributions, and numerous other innovations in the retirement plan space that have been shown to increase saving.

FORBES: Tax Subsides for 401(k)'s Work, But Not for the Reasons You May Think

Under current rules, people who inherit IRAs can "stretch" their withdrawals across their life expectancies, paying income tax only on the amounts they remove from the account and continuing the tax deferral on any earnings inside.

WSJ: Family Value: Will the Government Shrink Your IRA?

Meanwhile, the teams faced an even heavier workload because of new rules limiting how long the residents could work at a stretch.

NEWYORKER: The Checklist