Retirement is an ever-changing concept that means different things to different people. To some it is an opportunity to scale back on the amount of time spent at work, others look for an opportunity to try a second career or to explore volunteer opportunities. Still others view it as an opportunity to improve the golf game, refine fly-fishing techniques or to travel. Retirement planning begins by identifying what the client wants for their retirement and then looks to set up a path to get to that place. Goals change from time to time and a plan needs to be able to evolve with those changes. Investments will be managed to minimize tax implications and will take into account all sources of retirement income including earned income, social security, pensions and required minimum distributions from tax-deferred accounts. It is important to review the retirement plan on a regular basis to confirm that the plan is working towards the most up-to-date view of each client’s retirement concept.