We decided to pit East against West in looking at Kiplinger's report on the best states to retire.

Kiplinger evaluated all 50 states with an eye toward how suitable they'd be as a retirement home. To do so, it took into account not just taxes on retirees—based on Kiplinger's Retiree Tax Map, which categorizes states as Most Tax Friendly, Tax Friendly, Mixed, Not Tax Friendly and Least Tax Friendly—but also cost of living, with data provided by Sperling's Best Places. That information includes overall costs, across all age groups, for housing, food and groceries, transportation, utilities, health care and miscellaneous expenses.

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Marlene Satter

Marlene Y. Satter has worked in and written about the financial industry for decades.