Best Healthy Places to Retire: Boulder, Colorado  Sure, the tax
burden is kind of big. But the awesome Rocky Mountains are even
bigger.  This group of active seniors keeps fit by regularly
hiking in and around Boulder, Colo.    Every Wednesday, as many
as 12 women gather in the mountains near Boulder, Colo. They've
hit the trail together for three decades, on foot and often on
skis. Even now that they're all north of 65 years old, and
despite some artificial knees and hips, 10 miles round trip
isn't unusual. It would exhaust most young men.  And it isn't
just exercise. "We've taken each other through divorces and
through our children's divorces," says Betsy Caplan, 74. The
gaggle does more than its share of giggling and gossiping up and
down the mountains.  To the south, Denver enjoys a view of the
Rockies. In Boulder, they almost rise from downtown. The
mountains so dominate this city, you have to wonder what it
offers a less- rugged retiree. Quite a bit, it seems.  Boulder
is rare in staffing its own senior