Retirement can be a scary topic for employees, especially because it seems as though Americans are not saving enough for retirement. While trying to prepare for retirement, it's important to look at all the factors of life like health care costs and living expenses. Bankrate looked at the best and worst states to retire in. Taxes play a big role in determining healthy retirement states. Delaware moved from the second spot in 2023 to the first spot this year. This state doesn't tax Social Security benefits unlike many other states. This retiree tax-friendly state also has low property taxes. Related: Retirement confidence shaky, but 'heading in the right direction': EBRI Coming in as the worst state for retirement, the same as last year, is Alaska. This state ranked the lowest in almost every category of the study. Health care costs, living expenses, overall wellbeing, weather, and crime are the factors Bankrate looked at to determine the best and worst states for retirement.