Incentives Eyed?

I was talking to an investment analyst recently and, after a long conversation about automatic enrollment, qualified default investment alternative (QDIA) prospects, discrimination testing, and how many working Americans were (and weren't) covered by a workplace retirement plan (even today, less than half are, incredibly), he posed a simple question: "So, what's in the Pension Protection Act that would encourage an employer to set up a 401(k) plan?"