ESTATE TALK
Relation-Back Doctrine Doesn't Apply, Checks Must Be Included in Gross Estate
The Second Circuit recently upheld a district court's ruling that personal checks that were written and delivered to their recipients before the donor's death were not completed gifts and must be included in the decedent's estate because they were not cashed until after the time of death.

HEALTH HAPPENINGS
Scientists Discover Cancer, Alzheimer's Similarities
New research has unveiled a critical new piece of evidence in the mystery of Alzheimer's disease. 
NATIONAL NOTES
Real Cost of Estate Tax Repeal Hidden
A recent report released by the Center on Budget and Policy Priorities argues that H.R. 8, the bill that would phase in a complete repeal of federal estate and gift taxes, may cost far more than anticipated, perhaps even reaching as much as $1.3 trillion in the decade after repeal.

NEWS YOU CAN USE
Easy Tips to Help You Sleep
Many people, especially seniors, can only dream of getting a good night's sleep. Though the process of sleep still remains a mystery, one thing is certain: sleep is important. 

MEDI-MINUTES
HCA Files Counter Claim Against HCFA
Nashville-based HCA (The Healthcare Co.), which agreed in December to pay $745 million to settle civil home health fraud lawsuits brought by the government, has now filed a counterclaim to recover from the government unspecified amounts that have remained open and unresolved since 1997.