71.   But state Sen. Rusty Bowers, R-Mesa, said the retirement plan will hurt more than help.

72.   But the job provides Swan health insurance, a retirement plan, and the freedom to be home in the afternoon and evening with her son, Joshua.

73.   But unlike the earlier retirement savings plans, the Treasury would provide matching funds for the deposits savers place in RSP accounts.

74.   But when it comes to retirement plans, securing a place on the menu and actually being selected by individual investors are two very different things.

75.   But when you embark on such a plan, your portfolio should get a lot more attention than the average retirement plan requires.

76.   But you are also allowed to roll qualified retirement plans over into an IRA.

77.   But you could view that negative cash flow as a supplemental retirement plan.

78.   Buying life insurance in some retirement plans can be a disaster.

79.   By contrast, January is usually the strongest month for new fund purchases, as companies launch or beef up corporate retirement plans and retail clients reallocate savings.

80.   Changes in IRAs, Roth IRAs, spousal IRAs and repeal of excess-accumulation excise tax on retirement plans.