Financial advisers say professionals need to redirect their clients' focus from solely wealth accumulation to a focus that combines income planning and management strategies with continued accumulation. As more baby boomers head for retirement, planners are seeing more retirees cast in a variety of life situations outside of the traditional retirement picture. Some retirees are retiring from their first careers to pursue other professional interests, while others are cast into the job of full-time caregiver for an elderly relative. In light of these changes, financial planners should adjust their planning strategies. Financial planners should listen to their clients' lifestyle goals and understand their resources; develop a list of each income source available to their clients; map out their streams of income, the dollar amounts, and the timing; and once a picture of their finances is achieved, examine the client's expenses based on earlier discussions about life objectives. By providing client's with a clear picture of their financial standing, clients are then able to see both the income picture and the expense picture.