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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

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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Your year-end retirement statements can offer opportunity, MoneyTips explains:

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