Income security in old age is a topic which, by its very nature, is of universal interest. The American welfare state has become synonymous with “Social Security” to most Americans. To working citizens this means a right to collect on the social insurance they have supported through payroll taxes as an employee. Most working Americans also know that if they hope to maintain a semblance of their pre-retirement standard of living, income from social insurance will need to be supplemented. The common means of supplementing retirement income is either through personal savings and investments, or through an employer-sponsored retirement income plan, and preferably through both.