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BY KENNETH HOFFMAN I work on Cape Cod. The Cape is a magnet for the newly retired and so has a significant percentage of older residents. As they strive to live independently in their own homes, I am asked more and more to make modifications that allow for individual personal difficulties. I did not consciously seek this type of business, and at first I was unprepared, even reluctant. But eventually I found I had filled a niche and I built up my business with "regular" customers. This article is meant to share information gleaned by trial and error to assist you if you ever find yourself in a similar situation. Planning The Project I have discovered that many older folks