Retirement means work these days — and that's vaulted Texas to No. 1 for retirees - 2011-Oct-04 - CultureMap Houston:
"Chilly climates, violent crime and low employment rates kept Massachusetts, Michigan and Maine in the last three positions. Last year’s winner — the equally cold but low-taxing New Hampshire — dropped to number 23, as economic factors re-shuffled the rankings. "
http://houston.culturemap.com/newsdetail/10-04-11-retirement-means-work-these-days-and-that-has-vaulted-texas-to-no-1-for-retirees/