What does the future hold for the retirement industry in the New Year? As the election hangover fades, you can expect at least some of our lawmakers' focus to return to some of the unresolved issues of the last year, including tax reform and a re-proposal of the definition of fiduciary.

Add to that an increased enforcement climate from both the IRS and the DOL, and things could be tougher for retirement advisors and plan sponsors in 2013, especially as more fallout finally appears from fee disclosure regulations. On the upside, there are, at long last, plenty of pressures (and even legislation) to try to help employees actually save for their own retirement.

Bob Kaplan, vice president, national training consultant for ING U.S. Retirement Services, also sits on the American Society of Pension Professionals and Actuaries government affairs committee executive management team. He predicts there will be plenty of regulatory and legislative decisions in 2013 that will affect retirement savings.