Which of the following are considered fundamental steps in the retirement planning process?

(i) assessing client retirement financial needs

(ii) determining how much of the need will be met

(iii) establish a plan for any cash flow shortfall

(iv) sell investments based on projected income needs

a.

(i) and (ii) only

b.

(i) (ii) (iii) and (iv)

c.

(i) only

d.

(i) (ii) and (iii) only

e.

(ii) (iii) and (iv) only