You make a good point about yearly inspections....that would indeed be a pain. Since we're 58, we'll have to buy health insurance, and the latest info seems to indicate that SD isn't a good choice because of that. PA doesn't tax pension income, which is a plus. And, as you know our flat tax rate is just over 3% which is better than many states. Certainly if we decide that full timing is going to be a long term proposition it makes a lot of sense to move to TX. We just aren't sure if it makes sense if we only go out for a year or 2.