What Is the Major Difference Between Pre- and Post-Retirement Planning

What is the major difference between pre- and post-retirement planning?

A) The opportunity to enhance cash inflows is limited or nonexistent post-retirement
B) Individuals tend to have more cash available than expected post-retirement
C) Post-retirement planning is primarily focused are largely focused on revenues
D) All of the above are major differences
E) None of the above is a major difference