"Second Supplement"--Cover.

"Highlights: Fundamental changes to the philosophy underlying minimum funding standards, Deficit reduction as the basis for a new funding methodology, Higher limits for what an employer can deduct for contributions to its pension plan, New protections for automatic enrollment, Permanence for the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 affecting 401(k) and other retirement plans, New opportunities for creative plan design, A new nondiscrimination safe harbor."--Cover.