n this unit we learned to conduct a retirement needs analysistaking into account various assumptions such as inflation rate,retirement period, life expectancy, income sources, and othervariables, and determine financial needs during the accumulationand retirement period. Lets extend the discussion by examining thepractical implications of these concepts. TIAA-CREF has anexcellent site that provides a consider- able amount of informationon retirement planning and retirement options. Visit the site attiaa-cref.org click on the What We Offer tab, and examine theinformation in the Retirement section.