SAN ANTONIO – Politics aside, tax reform is coming and it could well mean an overhaul of the pension system – including a government takeover.

That was the word Monday morning from noted retirement industry attorney Marcia Wagner, delivering the opening keynote as the 2013 Center for Due Diligence annual conference got under way here.

"We're in a material year for ERISA," Wagner told the audience. "We're at the beginning of a national debate about the nature of retirement. There are two streams being debated: tax reform and pension structure reform.

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