At the recent AICPA personal financial planning conference, I sat in on a wonderful session conducted by Dennis Kroner, Irv Diamond, and Jim Warring regarding something they called the "New Retirement." It dealt with the perception and reality of retirement, as we now know it, and pointed out that because of the many things that have changed both economically and demographically with the U.S. population, there is a new way of planning for the retiree.

The trio listed eight retirement components:

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