11.   Americans traditionally pump money into investments in January as they receive year-end bonuses and make decisions about their retirement plans.

12.   An effort is quietly advancing to overhaul a retirement plan that has already made some retired members into pension millionaires.

13.   And even the least skilled and lowest paid workers get employer-subsidized health insurance, retirement plans, free uniforms and free meals on the job.

14.   And in a recent press statement, Guardian hailed the virtues of buying life insurance inside a retirement plan.

15.   And recent regulations announced by the Internal Revenue Service lengthen life-expectancy schedules for people with tax-deferred retirement plans.

16.   And rules that limit how much in retirement plans can be invested abroad encouraged an overweighting in Canada and Nortel as well.

17.   And more new horizons beckon, including teachers in elementary and high schools, a group far more difficult to reach because of the entrenchment of state retirement plans.

18.   And more than three-quarters of them did not have a retirement plan previously, Price found.

19.   And unlike Gwynn and Ripken, Cone may yet hold off on those retirement plans.

20.   And the shortage could be aggravated next month by an exodus of veteran guards enticed by a new retirement plan, some lawmakers and inmate advocates warn.