The Clients Roy is an executive in the computer industry, and he is in the process of leaving his former employer to work for a relatively new company. He and his wife Rowena have two children: Roland, age 24, who graduated from university last year and has started a full time job, and Rolo, age 21 who is beginning his 3rd year at University (4yr program). Roy is now 53, and Rowena is 52 , and they would like to buy a small farm property and semi-retire sometime in the next three to seven years. They both grew up on farms, and have no desire to remain in the city any longer than they must. Roy feels he could make at least $40,000 per year, net of expenses, consulting for the first 5 years of his retirement. Financial Situation Roy and Rowena have about $20,000 in bank accounts, and Rowena has $2000 in a Canada Savings Bond. Roy has $180,000 in an RRSP, mostly invested in balanced mutual funds. Rowena has $30,000 in her own RRSP , all of which she contributed herself based on her part-time work as a nurse and all of which is invested in GICs. Their