The proposal is in the government’s year-end spending bill, expected to be voted on in the Senate this week.
Main points that I got were
No age limit as to contributions to traditional IRA
Required Minimum Distributions start at 72, instead of 70.5 (How does that work for IRAs though... how can you contribute yet still have an RMD?)
Employers are no longer liable, if annuities offered via 401k, fail
Non-spouse beneficiaries of IRA must withdraw all $ within 10 years
10K of 529 $ can be used to pay student loans
Can w/d up to 5K from 401k, penalty free, to cover cost of having or adopting a baby