There are many things to consider when going into Retirement Funding i.e. selecting structures, investment assets and tax implications - each needs to be looked and considered carefully not just to start with but on an ongoing basis.
Whilst the preceding are important there are a number of steps to take and it starts with a plan that is covered under Module 3.1 Wealth Creation followed by establishing what are day-to-day expenses and the income needed to meet those expenses with Module 2 Three Foundations a place to start. As retirement comes closer there will be a better sense of what will be needed to retire appropriately funded. An important consideration is ensuring that the funding process includes a cost-of-living element that will adjust to any inflationary increases incurred over time and that this is built into the income equation when distribution takes place.
Once the plan has been worked out it then becomes important to consider what type of structure to place the funds through and into i.e., superannuation schemes, Investment trusts and companies, or direct investing. These structures are in most cases already available and setup off the shelf or alternatively can be set-up from scratch to reflect specific needs based on jurisdictional and legislative considerations including any local tax implications and, in this day and age, even global tax implications that are usually attached to such structures and assets.