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Some folks who retire and move to another state will move back in a few years. Often the cost of living there is higher than they realized. Now there's an easy way to calculate living costs in your chosen location. The American Association of retired persons offers a free booklet showing tax rates and other factors that affect cost of living in various locations. It's never too early to plan for your retirement. To get a copy, write to Relocation Tax Guide D 13400, AARP Fulfillment, 1909 K Street N.W. Washington, DC 20049