As you know, interest rates are at all time lows. With money so cheap, it is a great time to think about investing in your retirement home. The best part is, as a 2nd homeowner you can realize signifcant tax adantages, in addition to earning rental income to help pay for your investment. See this article from MSN moneyhttp://articles.moneycentral.msn.com/Taxes/TaxShelters/LetUncleSamHelpFundARetirementHome.aspx