These five states are the best, tax-wise, for retirement and these five are the worst, tax-wise.

There's a simple reason fee-based life and annuity product sales have been low: typical insurers have paid too little attention to the needs of RIAs, the people who have been selling fee-based products all along.

While the prescription drug businesses at pharmacies has been relatively stable, front-of-the-store sales have been in decline. Giant retailers like Walmart Inc. are also looking to play a bigger role.

The approach: Let the state contract with wholesalers in Canada, importing cheaper prescriptions from up north and distributing them to the states health care system.