“Population Ageing” is a common phenomenon faced by developed countries in recent years. According to UN definition, when the population of seniors is over 40%, the society becomes an aged ageing society; that is, an ultra-ageing society. The speed of population ageing in Taiwan is considered No. 1 in the world, because Taiwan will become an ultra-ageing society within next ten years. With the change of time, the mentality of young generations have changed. As the pressure of heavy family burdens increase, the financial supports can be provided for seniors, capably or willingly by their children, are decreasing by the year. Whether the econimical sources of the seniors are secured or not after their retirement is a worrisome issue. “Enjoy old age” is everyone’s image toward his or her living of the aged. Young and middle-age people working hard should plan ahead to accomandate the expenses accrued from living, medical needs, even funeray sevice as well as to choose a life style. In order to have a good life at old age, people have to prepare well in advance.