President Clintons federal budget for fiscal 2000 aims for expanding "retirement income security, with special emphasis on low- and middle-income workers not covered by employer-sponsored plans, enhancing pensions for women and enhancing portability of retirement savings from job to job, according to a senior Treasury Department official at a press briefing Feb. 1. Key among the provisions are incentives for small businesses to cover workers through simplified "SMART plans, and a tax credit for small businesses to defray the costs of starting new pension plans. The budget proposals would let workers count leave taken for family emergencies toward eligibility for pension coverage. The proposals also would let workers move retirement dollars between 401(k) and 403(b) retirement plans, and from individual retirement accounts to 403(b) plans. Workers also would be allowed to roll over after-tax contributions between various retirement plans.