NU Online News Service, Sept. 19, 3:51 p.m. – ING U.S. Financial Services, Atlanta, has set up the Financial Horizons Advisory Program, a fee-based retirement planning program for U.S. households with between $100,000 and $1 million in investable assets.

ING U.S., a unit of the ING Groep N.V., Amsterdam, will be organizing Financial Horizons as a subsidiary of its ING Financial Advisers L.L.C. affiliate.

Financial Horizons services will include retirement needs analysis and design of “action plans.”

Financial Horizons has put a free consumer Retirement Readiness calculator on the Web at http://www.ing-usa.com/retireready.