DID YOU KNOW?
Large Meals Temporarily Increase Heart Attack Risk
The holidays are coming, and for most of us, that means friends, family, and food—lots of food. But a recent study suggests that piling on the portions may cause a temporary increase in heart attack risk.

HEALTH HAPPENINGS
Study Shows Exercise Makes Elderly People Happier
Researchers at Arizona State University in Tempe, AZ have discovered that exercise, particularly strength training, can improve the mood of older people. 

LEGAL LINES
$10,000 Transfers of Stock Were Taxable Indirect Gifts
Marie Bies owned a funeral home, in which her two sons and her grandson worked as licensed funeral directors. She wanted to ensure that the three men would own and continue to operate the business after she died. For this purpose and to reduce estate taxes, her attorney advised her to begin making annual exclusion gifts of stock to family members.

NATIONAL NOTES
New Law Extends Health Insurance Coverage to Military Retirees
President Clinton has signed into law the National Defense Authorization Act for Fiscal Year 2001 (H.R. 4205). One provision of this Act extends permanent health insurance benefits to military retirees.

RESOURCE CORNER
www.seniorhousing.net
Senior Housing Net provides a comprehensive on-line guide to retirement communities, assisted living residences, Alzheimer’s facilities, and nursing homes nationwide.

TRUST TALK
IRS Approves Division of Divorcing Couple's CRUT
A husband and wife established an irrevocable trust of which they were the trustees.  But the couple later separated and commenced divorce proceedings in court. As part of the proceedings, the court ordered the couple to join in a petition to divide the CRUT.