The 100 best places to live and launch

When Peter Gompert, 36, tired of life in sprawling Phoenix, he simply packed up and headed for Boise, which turned out to be the perfect place to launch his software service company. When Nelson Komaiko, 59, could no longer take the Chicago winters, he crafted a list of priorities, such as a warm climate and no state income tax. Komaiko wound up in the Dallas area, where he now owns a tax consulting firm.</img>