Third Priority: Attaining a desired standard of living, a lifestyle one is happy with. This priorty is exclusive of the preceding priorty. The third priority may include a vacation home, being a member of a golf club, a luxury car, collectibles and artwork, etc.
Fourth Priority: Attaining financial independence so that one's retirement is comfortable. The ability to live in retirement the lifestyle that was enjoyed prior to retirement.
Fifth Priority: The thoughful planning of lifetime gifting and the testementary distribution of one's estate.
Note: These priorities are not mutually exclusive functions. Although they will vary depending on particular circumstances they typically operate concurrently.