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In 2008 the older portion of an 86 million "baby boomer" population in the U.S. entered retirement age and became eligible for social security. Because of the recent economic downturn, this population is poised for retirement on what are now diminished savings. For this and other reasons, an ever- increasing proportion is looking abroad for lower costs of real estate. Many countries could have been examined as possible destinations; however the country of Panama was selected for its unique real estate investment opportunities. The research methodology analyzing real estate in Panama for this thesis is primarily qualitative. The research material is derived from industry-related books, journal articles, and data gathered from interviews with industry participants. The findings indicate that, even with the overall global economic downturn, Panama is still an attractive location and provides many benefits to those seeking to maximize their investments in real estate.