Martin Becker, age 64, owns and manages a commercial print shop in Maine. Martin plans to retire this year and has recently accepted an offer to sell this company for 1.8 million. Martin and his wife, Regina, age 63, bought a second home in Florida last year, where they intend to spend their winters. The couple has two children, Dave, age 40, and Debbie, age 37. Both children are married and currently employed. Dave has one son age 14, and Debbie has two daughters under the age of 10.