Congress recently raised the lifetime gift tax exemption from $1 million to $5 million, or $10 million for married couples. This higher exemption amount provides an incentive for some people to give away their money in their lifetimes, rather than waiting until after they are gone. Not only does lifetime giving offer the emotional benefit of seeing how the money is used during the grantor's lifetime, it also enables the grantor to shift assets out of his or her estate tax-free. Increased Exemptions, Increased Ability to Shield Assets From Taxes Following a year ...

Breast cancer patients who become resistant to tamoxifen may have low levels of a protein called Rho GDI-alpha, according to a study published online March 30 in the Journal of the National Cancer Institute. Women whose tumors have estrogen receptors (ERs) often take tamoxifen after surgery to prevent recurrence of the cancer and keep it from metastasizing to other parts of the body. Some patients, however, become resistant to the drug even though their tumors remain ER-positive. To explore the mechanisms of this resistance, Suzanne Fuqua, Ph.D., professor of medicine ...

COLUMBUS, Ohio – The most recently discovered amino acid, pyrrolysine, is produced by a series of just three chemical reactions with a single precursor – the amino acid lysine, according to new research. Scientists at Ohio State University used mass spectrometry and a series of experiments to discover how cells make the amino acid, a process that until now had been unknown. They confirmed that pyrrolysine is made from enzymatic reactions with two lysine molecules – a surprising finding, given that some portions of its structure suggested to researchers that it might ...

While recent years have presented many challenges for Americans, one news item from last year was welcome: no fatal U.S. airline crashes occurred in 2010. Over the past two decades, the National Transportation Safety Board's statistics for major commercial aircraft accidents involving fatalities show a steady decrease from the early 1990s, despite a 50 percent increase in aircraft hours flown. Aviation accident fatalities have never been worse than one per 15 million passengers since the devastating year of 2001. U.S. airlines have also recorded zero fatalities in three ...

An experimental drug lessens symptoms of a rare form of childhood leukemia and offers significant insight into the cellular development of the disease, according to findings from a new UCSF study. The mouse model research could spearhead the development of new leukemia therapies and paves the way for future clinical trials in humans. "Although this drug did not produce a cure, it alleviated the symptoms of leukemia as long as the treatment was continued and delayed the development of a more aggressive disease," said senior author Benjamin Braun, MD, PhD, a pediatric ...

Research from Royal Holloway, University of London and the University of Bristol calls into question people's ability to form their own judgements about their preferred election candidate after finding voters could be heavily swayed by 'the worm' - a continuous response tracking measure this is increasingly being used in live election debates around the world. The study "Social Influence in Televised Election Debates: A Potential Distortion of Democracy" is published today (30 March) in the journal PLoS One. Televised election debates were introduced in the United ...

On January 20, Chester Lee Mills Sr. was supposed to bury his wife, who had lost her battle with lung cancer. Instead, Mills was left to mourn the additional loss of his two children who died in a tragic truck accident en route to their stepmother's funeral. Amanda S. Mills, age 25; Logan R. Mills, age 21; and Anthony Suggs, age 25, were travelling to Georgia to attend the funeral when they were hit by a semi-truck after losing control of their car on icy roads. Witnesses said that the tractor-trailer turned over onto the passenger vehicle, pinning the three people in the ...

LA JOLLA, CA – March 30, 2011 – If, as Shakespeare's Juliet declared, a rose by any other name smells as sweet – to you and to me and to anyone else who sniffs it – then one might assume that our odor-sensing nerve cells are all wired in the same way. Alas, they are not, according to a new study from scientists at The Scripps Research Institute. The researchers developed a new virus-based technique for highlighting individual nerve pathways, then applied it to the olfactory systems of mice. They found that mouse olfactory neurons send signals to two key processing regions ...

Everyone would like MDs to have the best education – and to absorb what they are taught. The lead article in the April 4 issue of the journal Academic Medicine* connects research on how the brain learns to how to incorporate this understanding into real world education, particularly the education of doctors. "Repetition, reward, and visualization are tried and true teaching strategies. Now, knowing what is happening in the brain will enhance teaching and learning," said Michael J. Friedlander, executive director of the Virginia Tech Carilion Research Institute (www.vtc.vt.edu/research/index.html) ...

A California Court of Appeals case highlights why it is important for business owners to understand their company's insurance policy, especially the exclusions. A Case in Point In 2004, Terrell Ford was dining at a restaurant owned by Palmden. During this time, 20 gang members entered the restaurant and caused a disturbance. Shortly thereafter, the argument was brought outside and a fight instigated. Ford attempted to leave, but the restaurant employees locked the front doors so he exited a back door. He was attacked and severely beaten by gang members and suffered ...

According to the National Highway Traffic Safety Administration, more than 6 million motorcycles are registered in the U.S., which is about 3 percent of all registered vehicles in the country. However, motorcyclists are seriously injured and killed at a much higher rate than their 4-wheeled counterparts, as 11 percent of all highway deaths each year are motorcycle fatalities. A variety of factors contribute to the high number of motorcycle crashes each year, including: - Inexperienced riders - Insufficient training - Dangerous road conditions - Low visibility to ...

Speaking at the UK National Stem Cell Network annual science meeting later today (30 March), Professor Miguel Forte will describe research into a new cell therapy for chronic inflammatory conditions such as Crohn's disease. Patient's own blood cells are used to produce a type of cell – Type 1 T regulatory lymphocyte – that can reduce the extent of the disease. Professor Forte said "T regulatory lymphocytes are amazing cells – they secrete proteins – cytokines - that dampen down the over active immune response that causes the terrible symptoms of chronic inflammatory diseases ...

CHAPEL HILL, N.C. – Last year, a research team at the University of North Carolina at Chapel Hill discovered one way the protein Tet 1 helps stem cells keep their pluripotency—the unique ability to become any cell type in the body. In two new studies, the team takes a broad look at the protein's location in the mouse genome, revealing a surprising dual function and offering the first genome-wide location of the protein and its product, 5-hydroxymethylcytosine—dubbed the "sixth base" of DNA. UNC biochemist Yi Zhang, PhD, whose team conducted the studies, called the findings ...

Many homeowners struggling to make ends meet might feel that foreclosure is their only option. They may not realize that there might be a way for them to keep their home -- filing for bankruptcy. A bankruptcy filing is not ideal for every homeowner, but it might be a way to discharge enough other debt to be able to afford to make current their past due home payments. Although bankruptcy is an admittedly effective solution for some homeowners, allowing them to escape from underneath a mountain of debt and still remain in their homes, it is still a drastic step. Prior ...

Texas lawmakers are considering a change to the state's Driving While Intoxicated laws. Under the law change, deferred adjudication would be available for those charged with their first DWI offense. As proposed, opting for deferred adjudication would result in supervision, treatment and one year of probation. While it seems as though this may not provide a great alternative to current options for someone accused of DWI, the proposed law would also allow for an acquittal of the DWI charge at the end of the probation period if no further offenses are committed. Speaking ...

(PHILADELPHIA) Giving girls with Turner syndrome low doses of estrogen, as well as growth hormone, years before the onset of puberty, increases their height and offers a wealth of other benefits, say a team of researchers led by Thomas Jefferson University. Their report is published in the March 31st issue of The New England Journal of Medicine (NEJM). The study, which took more than 20 years to complete, will change the practice of treating girls with Turner syndrome, says the study's lead author, Judith Ross, M.D., professor of Pediatrics at Jefferson Medical College ...

Research calls into question people's ability to form their own judgements about their preferred election candidate after finding voters could be heavily swayed by 'the worm'. 'The worm' is a continuous response tracking measure that is increasingly being used in live election debates around the world. The University of Bristol and Royal Holloway, University of London study "Social Influence in Televised Election Debates: A Potential Distortion of Democracy" is published in the journal PLoS One. Televised election debates were introduced in the United States in 1960, ...

PASADENA, Calif.—If you're sitting on a bench in New York City's Central Park in winter, you're probably freezing. After all, the average temperature in January is 32 degrees Fahrenheit. But if you were just across the pond in Porto, Portugal, which shares New York's latitude, you'd be much warmer—the average temperature is a balmy 48 degrees Fahrenheit. Throughout northern Europe, average winter temperatures are at least 10 degrees Fahrenheit warmer than similar latitudes on the northeastern coast of the United States and the eastern coast of Canada. The same phenomenon ...

During military operations such as Enduring Freedom and Desert Storm, the United States Armed Services have fought to protect the interests of the nation. While service members offer their lives as a sacrifice to their country, there are other sacrifices that might not be so evident and that relate to a soldier's family. In 2009, more than 27,000 divorces occurred in which at least one spouse was an active member of the Army, Air Force, Navy or Marine Corps. While this number represents a levelling in military divorce rates, the issue of military divorce presents unique ...

Could electronic components made from human blood be the key to creating cyborg interfaces? Circuitry that links human tissues and nerve cells directly to an electronic device, such as a robotic limb or artificial eye might one day be possible thanks to the development of biological components. Writing in the International Journal of Medical Engineering and Informatics, a team in India describes how a "memristor" can be made using human blood. Memristors were a theoretical electronic component first suggested in 1971 by Berkeley electrical engineer Leon Chua and finally ...

Are our bodies vulnerable to some pollutants whose lack of solubility in water, or "hydrophobicity," has always been thought to protect us from them? New Tel Aviv University research has discovered that this is indeed the case. Studies by Dr. Michael Gozin of Tel Aviv University's School of Chemistry at the Raymond and Beverly Sackler Faculty of Exact Sciences and Dr. Dan Peer of TAU's Laboratory of Nanomedicine in the Department of Cell Research and Immunology have revealed that mucus — the thick substance lining those internal bodily organs that come into contact with ...

In 1999, the Nevada legislature passed a law banning the use of cameras to catch traffic violations at intersections. However, North Las Vegas is now pushing to change that law to allow the use of cameras to go after those running red lights. The current legislative bill to make the change has garnered the support of the Nevada Department of Transportation and the Nevada Sheriff's and Chief's Association. However, it is not without opposition. The Case For and Against Cameras Red light cameras work by videoing or photographing cars that do not stop for red lights. ...

The first two stereo-EEG explorations in Finland were carried out by neurosurgeons of the Epilepsy surgery team in Helsinki University Central Hospital this spring. The method reinforces other examination methods already in use and opens an excellent opportunity in the exploration of the electric activity of both the surface and the deep brain structures during epileptic seizures. The examination also enables exact localization of the functionally important areas of the brain and improves safety of epilepsy surgery at a later stage. The stereo-EEG examination was developed ...

Doctors report that singing reduced the blood pressure of a 76-year-old woman who had experienced severe preoperative hypertension prior to total knee replacement surgery for osteoarthritis (OA). While the patient was unresponsive to aggressive pharmacologic interventions, the woman's blood pressure dropped dramatically when she sang several religious songs. This case-report appears in the April issue of Arthritis Care & Research, a journal published by Wiley-Blackwell on behalf of the American College of Rheumatology (ACR). Traditional therapy for preoperative hypertension, ...

When the Texas Supreme Court upheld the ruling in the Entergy case on rehearing in 2009, it was a huge win for property owners to the detriment of injured workers. The failure of the state legislature to pass a law overturning the Entergy decision that same year seemed to signal defeat for those hoping to protect the rights of injured contract workers to fair compensation for their injuries. However, the fight over third-party liability for workplace injuries in Texas appears to be far from over. With the Workers' Compensation Division up for their sunset review this ...