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Time to Abandon the 70%-One-Size-Fits-All Approach to Estimating Future Retirement Spending Needs
BusinessWeek 
[Opinion] Mar. 11, 2005
Excerpt: [C]onsider newer advice offered by many financial planners: Start by analyzing your preretirement expenses and then making adjustments on a line-by-line basis. That's the most effective method, says Patrick Doland, a financial planner in Northbrook, Ill. With this method, you're more likely to get a result that makes sense for you.
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