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I talked to one person near retirement age who talked about climbing down the corporate ladder. The idea is to take jobs of progressively less responsibility and more vacation and use the time to transfer knowledge to junior staff.
Use the money to fund better and longer vacations.
Jobs with less responsibility typically have less vacation time too, and pay a lot less money.
It depends on the industry. In the kind of industry where someone is running an office department, they can negotiate for more time off and less responsibility in return for a lower salary.