Forbes just recently announced a top 40 list of the top American recession –proof cities to retire in.  Forbes used such factors as average income, current and expected home prices through 2014, job-growth predictions through 2014, and the cost of living and median monthly housing cost.  Also, Forbes used the number of sunny days in their calculations; a factor I believe holds no value for how recession-proof a city may be.  Nonetheless,  Atlanta, Dallas, Tampa, Houston, and St. Louis rounded out the top 5, and New York City and outlying areas came in at surprisingly the 40^th spot.  For a complete list visit Forbes.com.