The availability of early tee times, warm weather and lots of sunshine will always help make a city attractive to retirees. But as baby boomers begin to enter a more active and longer retirement than their parents, early signs suggest that they're looking for more. To determine the best places for retirees, Forbes.com compared 100 of the largest U.S. metropolitan areas along traditional criteria, including leisure activities and the availability of health care . But Forbes also looked at new factors, like the retirement job market and came up with a surprising list of winners. The top U.S. city for retirees is Tampa, Florida!! The city's tax burdens and cost of living are relatively low, and health care costs and access are very favorable. Tampa's arts and leisure rank is in the top third of cities measured keeping retirees active with plenty to do. Read More...