Planning for retirement is challenging under the best of circumstances. Procrastination is the primary culprit, second only to our unwavering belief that there will always be another tomorrow. Confronting the possibility of our own mortality is perhaps one of the most difficult mental exercises we may engage in during our lifetime. Even as our parent predecease us, and sometimes friends and acquaintances, we fail to plan for a future in which we will no longer be in this world. The hereafter is a matter of faith, belief, or perspective, but as in life, there is a certain amount of planning that must go into it. Planning for retirement or heaven.