The Kansas City Star, Mo., Jerry Heaster Column.

Byline: Jerry Heaster

Jan. 26--401(K) PLANS DON'T NEED `REFORMING': The worst possible outcome of the Enron debacle would be for Congress to try to "protect" workers in 401(k) retirement plans from themselves.

As a valued contributor fumed in a recent e-mail, Congress would serve us better if it focused its protective efforts on those responsible for the Enron debacle. Aside from company execs and auditors, Congress itself bears some blame.

One of the more interesting revelations of late concerns how Congress has for many years stonewalled efforts to strengthen accounting standards by giving more authority to the profession's independent rule…