ESTATE TALK
Unsigned, Incomplete Disclaimer Not Valid
The Ninth Circuit has affirmed a Tax Court ruling that a widower failed to make a valid disclaimer of property passing to him from his wife's estate.

HEALTH HAPPENINGS
Plump Seniors May Be Healthy After All
According to a recent study reported in the Archives of Internal Medicine, being overweight may not be as dangerous as previously thought for elderly people.

LEGAL LINES
Self-Canceling Installment Note Not Full and Adequate Consideration
When Mrs. Costanza died in 1991, Mr. Costanza decided he wanted to retire for his restaurant business and return to Italy after transferring his restaurant and retail properties to Michael. To minimize estate and gift taxes, his attorney counseled him to have his trust sell the properties to Michael in exchange for a self-canceling installment note (SCIN).

MEDI-MINUTES
HHS to Reduce Regulatory Burdens on Healthcare Providers
The Department of Health and Human Services has announced a department-wide initiative to reduce regulatory burdens in healthcare and respond more quickly to the concerns of healthcare providers, state and local governments, and individuals who are affected by HHS rules.

NATIONAL NOTES
Cancer on the Decline
According to the Journal of the National Cancer Institute, The rates for new cancer cases and deaths for all cancers combined continues to decline in the U.S., according to a report that includes new data for the period between 1992 and 1998