7 pages. Excerpt: In order to secure retirement coverage for the future, it is necessary to remember that there are several components to the retirement 'stool.' While this has often been referred to as a 3-legged stool consisting of Social Security, individual savings, and employer-provided pensions, we believe that there may be a potential fourth leg -- phased retirement. For a variety of reasons, many Americans are remaining in the workforce beyond what was traditionally thought of as retirement age. Thus, phased retirement should also be considered when discussing retirement security.  MORE >>