In August, President Clinton signed legislation to provide better pension coverage and security for workers. The new law expands opportunities to save for retirement. It improves the protection of pensions and removes obstacles facing many workers who want to bring their retirement savings with them when they change jobs. It also simplifies the pension rules to make it easier for small businesses to set up and run pension plans. Ten million workers in small businesses could benefit from the new, simplified 401(k)-type plan -- no red tape, just a simple form.