If you are married, the best planning takes into consideration the fact that either one of you could go first. Communication is the best planning tool between the two of you. Facing the fact that nobody lives forever while planning and communicating will help as well. Discuss what funds are available, as well as what source, how and when. Discuss your health with each other to help direct the planning process. If you are both working, make sure you both have IRA's of whatever kind you feel most comfortable with at this stage.
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