Big SECURE Act Changes Anticipated for 401(k) Plan Administration. The SECURE Act changes would alter the way 401(k) plans operate in significant ways by changing the rules affecting coverage, distributions and participant disclosures and by opening up the market for multiple employer plans (MEPs) covering unrelated employers. All sponsors of 401(k) plans will need to understand their impact. This article on 410kTV explains the changes to expect if this law is enacted.