Another retirement advisory, but one with a twist: practical tips for affluent post-careerists about thinking less of their heirs and more of themselves. On such staples as Social Security, outside earnings limits, estate planning, wills, etc., Otte, the author of three other retirement guides, is bested, for comprehensiveness and detail, by Swartz (Don't Die Broke, p. 483) and Barnes (More Money for Your Retirement, p. 669). But he is intent on using his breezy text and case studies to advise the comfortably off against ""living poor and then dying rich."" Not that he espouses sybaritic life styles for retirees; he does point out, however, that hoarded funds eventually will be spent by heirs, assigns, or attorneys and that younger people have options which can be exercised to secure their old age. In this context, Otte suggests recording Social Security, pension, annuity, and other forms of guaranteed payments as well as potential income from conversion of assets--e.g., cash values in insurance policies or equity in a home. Along similar lines, he recommends calculating the amount of outgo (with, of course, an allowance for inflation) required to maintain a particular life style and to this end, provides a wealth of sample forms and work papers. Mostly, though, he explains why and how to stop scrimping and live well in retirement, noting, for one thing, that widely available commercial health insurance and Medicare will cover most doctor or hospital bills, while a major medical policy can be purchased at comparatively modest cost for catastrophic illnesses. In sum, the book's viewpoint may be more valuable than its basic material, but a measure of Otte's success is that he makes retirement seem a more-than-usually appealing and productive part of life.