A handful of states score particularly low on two key factors that your affluent clients may deem important if they consider moving to a new place when they retire.

The State Financial Security Scorecard, released recently by the National Institute on Retirement Security, looked at eight variables in analyzing economic pressures facing future retirees. But two of those variables, especially when looked at together, could be the most relevant to more clients age 55 and up who might consider moving to lower their costs. Those variables are housing-cost burden and marginal state income tax rates on pension income.

The three states with the highest housing costs are New Jersey, New York and Connecticut. The three states with the highest marginal taxes on pension income taxes are Minnesota, Oregon and Hawaii. What makes these rankings more onerous is that the six states actually don't score very well on either variable.

The housing-cost ranking was based on the percentage of households headed by someone 65 and older that are paying more than 30 percent of their income in housing costs. New Jersey ranked at the very bottom of all states plus the District of Columbia with 48.1 percent of those households for 2012. In 2000, the Garden State ranked only one notch higher at 50th, with 39.1 percent of 65-and-over households facing high housing costs, and New York ranked 51st at 39.4 percent. Comparing the results for 2012 vs. 2000 highlights the fact that housing costs are becoming a bigger drain on incomes of older people, especially in expensive states.

On marginal state income-tax rates on pensions, New Jersey ranked best (but not good) of the six states at 21st, with a 3.55 percent rate. Minnesota had the dubious distinction of ranking lowest, with a 7.94 percent rate. On housing costs, it ranked 32nd, down from 20th for 2000.

Connecticut, though, ranked particularly bad on both variables -- 49th in housing and 40th on pension taxes.

You might want to take a look at some of the other stats the study has to offer by clicking here.