2008 was a challenging year for many.  Uranga & Associates was fortunate to close out the year with an increase in business from the prior year despite the disheartening state of the economy.  This last year showed a dramatic increase in clients structuring their IRA to apply to an existing mortgage - a sad statement of today's economic environment.  Fortunately for our clients we could structure their IRA to be of benefit them now, when they badly need the assistance, while still allowing for the great majority of it to be there for them tomorrow - in their retirement years. The sector that showed the second largest increase from the year before was in second home purchases.  Many of our clients took advantage of attractive real estate prices to purchase the vacation home they have always wanted. The OUTSIDE method can be structured for people of all ages. Fifty five percent of our clients last year were in their 50's with 20% in their 60's, 18% were in their 40's and the balance of our clients last year were in their 30's.