COLUMBIA, 2/2/12  (Beat Byte) -- As  more retirees opt to work, even into their 70s, Forbes Magazine put together an unranked list of the 25 top areas for a working retirement.   Columbia, Missouri is on that list. 
Many other college towns are on the list, including State College, Pa. (Penn State); Athens, Ga. (University of Georgia); College Station, Tex. (Texas A&M University); Iowa City, Iowa (University of Iowa), and Corvallis, Ore. (Oregon State University).  Cities like these have what Forbes' list makers were seeking:  expanding economies; relatively low unemployment rates; cost of living; median sale price of a single-family home; and the tax climate of the state.
Particular to retirees, Forbes also considered availability of medical care, using doctors-per-capita data compiled by the U.S. Census Bureau; the rate of violent crime as measured by the Federal Bureau of Investigation; weather and climate.