Highlights: Increased Protection for Individual Retirement Accounts in Bankruptcy; Voluntary Fiduciary Correction Program Receives Face-Lift; Update: EEOC Final Rule on Retiree Health Plans Blocked; Internal Revenue Service Permits Correction of Impermissible Benefit Cutbacks; Payment of Unused Reimbursements under Health Reimbursement Plan Not Excludable from Gross Income; Health Savings Accounts Contributions where Spouse has Non-HDHP Family Coverage