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COMPARED WITH THEIR husbands, women tend to put less effort into planning for retirement, studies show. But lesbians tend to plan even less than other women, according to one of the first studies to look at the retirement plans of gay and lesbian couples. A significant factor influencing same-sex couples' retirement planning is, put simply, satisfaction with their relationship, according to Cornell University experts on gender issues.

"Although the quality of a marriage tends to influence how much a couple plans for retirement, the link between relationship satisfaction and retirement planning is much stronger for same-sex couples. Gay and lesbian adults who are happier with …