Randy, a CFP professional, has been engaged to prepare a retirement plan for his client, Moira. She is 50 years old and single. She has thought through, and established very specific and practical retirement objectives. She wants to retire at age 55 and continue some part-time work earning about $15,000 per year. Moira will accept whatever standard of living that she can maintain, but expects to live to about age 90. She has given Randy a copy of her detailed objectives. Randy has no other information on her needs and resources. He has prepared a savings plan that indicates that Moira needs to save 10% of her income each year. What step of the financial planning process should Randy address next?
	a)	monitor and update the plan if necessary
	b)	establish objectives and gather data
	c)	identify appropriate strategies and present the plan
	d)	implement the plan