The Real Rules of Retirement for Women (and Men too!) Policy experts use the analogy of a three-legged stool to illustrate the three components needed for adequate retirement income: a Social Security retired-worker benefit, an employer sponsored pension and individual savings. Although none of these sources of income is assured, each is an essential element for replacing pre-retirement income, and each piece is integral to the success of the whole. Analysts currently estimate that male employees must plan to replace at least 60 to 80 percent of pre-retirement income to maintain t