•         Kiplinger’s Personal Finance Magazine named Delaware the most tax friendly state for retirees in its November 2006 issue.
   

•         Delaware is one of only five states with no sales tax.
   

•         Delaware ranks 3^rd LEAST tax burdensome state in the nation for individuals, according to the Tax Foundation and Bureau of Economic Analysis.
   

•         Delaware has no Estate Tax (aka Inheritance or Death Tax).
   

•         Delaware is one of only nine states with little or no income tax on trusts.
   

•         Delaware ranks as the 9^th most “business friendly”, according to the Tax Foundation’s 2007 State Business Tax Climate Index.

•         The Natural Resources Defense Council rated Delaware’s beaches the cleanest of the 29 coastal and Great Lakes surveyed in “Testing the Waters 2006- A Guide to Water Quality at Vacation Beaches.”
   

•         The Rehoboth Beach boardwalk was rated one of the seven “Best Boardwalks” in America by Reader’s Digest in “Best Travel 2006- Best Seaside Strolls.”
   

•         In a July/August 2006 article entitled, “Dream Towns”, AARP Magazine named Rehoboth Beach one of the five “Best Places to Retire” based on income, property and sales taxes, weather, recreational opportunities, and “livability” (access to health care and transportation)
   

•        The combined square footage of the Tanger Outlet shopping centers in Rehoboth makes them the 6^th largest retail shopping facility in the United States and has the added benefit of no sales tax.
   

•        Fine Living Magazine ranked Bethany Beach in its Top Ten “Clean Beaches.”
   

•         Bethesda Magazine’s January/February 2008 issue named Bethany Beach the “Best Place to Buy a Second Home.”

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