A survey released Thursday by the American Institute of Certified Public Accountants and Harris Interactive shows almost 40 percent of working Americans say they'll never afford retirement.

It's the second year in a row that retirement affordability ranks as the nation's top financial concern.

"These statistics suggest we are on the verge of a retirement crisis in America," said Jordan Amin, chairman of the National CPA Financial Literacy Commission. "Americans don't know how to prepare for their twilight years, and many have put off figuring it out because they're struggling to make ends meet now."

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