By Mark A. Taylor Why attend a retirement dinner? To honor the retiree, of course. He (or she) is the focus when speakers describe accomplishments, tell a few funny stories to show his human side, and present a gift from admirers who have gathered to congratulate him. All that happened at the last retirement dinner

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Why 78% of Americans are Not Prepared for Retirement Retirement planning isn't easy. However, more than half of the country is underprepared for retirement. Learn why here

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Steepleton, by architects Proctor & Matthews and developer PegasusLife, is part of a change in how the country views housing an aging population.

Here are five states to consider as retirement destinations -- along with some issues to think about before you decide whether to move.