ATLANTA – Cumming is the best place to retire in the United States, according to a study by a New York-based financial technology company.

The borough of Forsyth County, north of Atlanta, scored 100 points on the SmartAsset Index of Top Boarding Places based on tax burdens, access to health care, and opportunities for recreation and social activities.

Cumming narrowly beat Naples, Florida, which hit 98.4 on the index.

Naples’ tax charge was 13.6% lower than Cumming’s 16.5% based on state and local income and sales tax rates. However, Cumming clearly outperformed Naples in the health care access category, with 36.5 doctor’s offices per 1,000 population, compared with 29.2 for Naples.

Cumming also scored slightly better than Naples, with 10 leisure centers per 1,000 residents, compared with 9.4 for Naples.

Beverly Hills, California has by far the easiest access to recreational and social opportunities at 33.7 recreational centers per 1,000 population. However, the posh Southern California community’s tax burden is 16.7% higher than that of Cumming or Naples.

Beverly Hills ranked third on the SmartAsset index with a score of 83.08.

Other cities considered friendly to retirees that made it into the top 10 on the index include Gig Harbor, Washington; Westlake Village, California; Media, Pa .; and Jacksonville, Florida, suburb of Orange Park.

Despite the cold winters, Michigan placed three cities on the Best Retirement Locations Index: Farmington, Gross Pointe, and Grand Blanc.

The full report can be found at https://smartasset.com/retirement/retirement-calculator#map.