Cumberland Advisers, an investment firm, whose views I respect, sent me an actuarial opinion holding that "If the current administration wanted to finish off the retirement system for small business, this is a good way to start." AFC Pensions in Needham, Mass.
http://www.forbes.com/sites/robertlenzner/2013/04/16/capping-tax-free-retirement-plans-and-charitable-deductions-will-hurt/
http://www.forbes.com/sites/robertlenzner/2013/04/16/capping-tax-free-retirement-plans-and-charitable-deductions-will-hurt/
