In spite of the tumult of the past two years dealing with a pandemic and increasing inflation, many older Americans have remained optimistic about their retirement plans. According to a new study by the Employee Benefits Research Institute that surveyed 37,000 people aged 50 and older, 60% of respondents reported having their work impacted by the pandemic, whether having lost their jobs entirely or changing the nature of their work by going remote. In spite of the disruptions, however, more than three-quarters of respondents said their financial situation stayed the same during this period. Moreover, the study found that elderly Americans did not change their retirement expectations significantly, including their planned retirement age. Even with increased optimism for the future, planning for long-term housing after retirement can be a daunting prospect. Cost of living and health care are clear priorities, but quality of life issues such as recreation and seasonal weather need to be considered as well. To that end, real estate website Home Bay has compiled a list of large U.S. cities that offer the best options for retirees. For their study, Home Bay analyzed data from a number of sources, including the Centers for Medicare & Medicaid Services, U.S. National Centers for Environmental Information, Tax Policy Center, Yelp, and Walk Score. Certified Medicare providers and average monthly Medicare Advantage premiums weighed heavily in determining their list. Cities that scored the lowest on the list featured much higher costs of living, including pricey public transportation, higher taxes, and expensive housing markets. For instance, Minneapolis is ranked at the bottom of the list, due to having a 20% higher state sales tax rate (6.8%) than the average city (5.7%). The average Medicare monthly premium in Minneapolis is $76.92, which is 279% more expensive than average ($20.30). The other cities rounding out the bottom five are: Riverside, CA; Sacramento, CA; Detroit, MI; and Seattle, WA. See our slideshow above for Home Bay's top 10 cities for retirement, and click here to read the full report.