Potential retirees are constantly asking financial planners about moving when they do actually pack it in. That usually involves either putting down stakes in another city or moving down in space such as from a large house to a smaller apartment, the intention being to make sure the money outlives them.

Now, in the spirit of disclosing not where to move to but rather where not to move to, I turned to my friends at Mercer Human Resource Consulting for a little guidance. They just released a survey of cities in the world and have ranked 144 of them measuring the comparative cost of more than 200 items such as housing, transportation, clothing, house goods, entertainment and, of course, food. Also, you can't forget about including exchange rate fluctuations in the mix. Actually, it is considered the world's most comprehensive cost-of-living survey.

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