Description: The first Baby Boomers turn 60 this year, which will begin a tidal wave of new retirees in the coming years. Unfortunately for these retirees, the long–term funding of Social Security is unclear, defined benefit plans cover fewer and fewer of today's workers, and defined contribution plan savings rates are generally not high enough to compensate for a lengthy retirement. This article describes how this wave of retirees presents a growing opportunity for the insurance industry.