u.s. news & world report referenced a recent study conducted by bankers life in an article titled "a dozen big changes in perceptions about retirement". the bankers life study, titled "middle-income boomers, financial security and the new retirement," found that nearly 3 of every 4 middle-income baby boomers are rethinking their retirement date, and of these, 79% are delaying their retirement by an average of five years.