• ABOUT MIDDLE-AGE MEMORY:  The good news – A University of California-Irvine study of 160 non-coffee drinkers found that one daily cup of coffee with 200-milligrams of caffeinesharpened memory recognition of pattern separation” in pictures viewed five minutes later.  Interestingly, ½ cup had no effect while 1½ cups “caused headaches and jitteriness.”       The bad news – A ten-year University College London study of 5,000 men who consumed an average of 2½ drinks daily (beers or equivalent alcohol) showed “lowered reasoning & organizational abilities… and sped up memory loss by six years sooner” than light-to-moderate or non-drinkers. Strangely, this research did not find similar memory loss effects on 2,000 women in the study, although it did show deficits in organization and planning skills.”  [THE WEEK – Jan 31, 14]
  • THOUGHTS ON LIFE IN RHYME & SCULPTURE:  “Life’s no more than a balancing act, with each of us on stage / No rights or wrongs, ifs, ands or buts; we react and turn the page,” writes poet Dennis Gray (Duitch). His newest work reveals these thoughts in a meditation on the complexities, joys, and tribulations of being alive– from the exasperations of conducting business, to the stress of traffic, to the troubling state of politics, economy, the environment and finding one’s purpose amidst the craziness and uncertainty of life in our times.” The book will be distributed through online and through national bookstores  next month, but is now available from the publisher at https://www.tatepublishing.com/bookstore/book.php?w=9781631224461.


  • CALIFORNIA WAS AGAIN RANKED “#1 JUDICIAL HELLHOLE” by the American Tort Reform Ass’n for second year in a row, “as average Californians feel the pinch of a he-sues-she-sues-everyone-sues litigation climate.” Business and Real Estate owners who, in particular, favor Limited Liability Company structure should be aware that, effective 2014, it will likely get even worse – since the legislature enacted revised LLC law, purportedly for “consistency with other states.” Delaware remains the far more ‘business friendly’ than consumer-protective jurisdiction for issues involving contractual flexibility, rights of judgment creditors, fiduciary duties, default standards, etc. Just be aware.  [SLOANLAW BLOG – Dec 23,13; LOS ANGELES LAWYER – Jan 14]
  • THE OBAMACARE ‘PENALTY’ FOR FAILING TO CARRY HEALTH COVERAGE, as the law currently sits, starts April at a monthly fee approximating $100 for each uninsured adult (increasing to $700 by 2016) but half-price for family members under 18. A variety of people have (by Congress and/or Executive Order) been excluded from the rules – including certain religious group members, low household income families, and those who’ve “suffered a hardship like financial, domestic violence, debt from unreimbursed medical bills… death or unexpected increase in expenses of caring for a disabled or aging family member… property damage from a natural or human-caused disaster… or where coverage cost would cause serious deprivation of food, shelter, clothing or other necessities.”  Beyond risk level factors from non-coverage, cost analysis also includes impact of tax credits if insurance is purchased through an Exchange. Fun stuff.  [JRNL OF ACCOUNTANCY – Jan 14]
  • 3-D ‘SELFIES’ ARE ON THE WAY.  A hand-held 3D camera with “graphics power equivalent to about nine tablet computers… can now build a ratable three-dimensional image within seconds… make billions of calculations per second to put together visual and infrared-light data, and instruct a 3D printer to develop a detailed model.”  Lynx was funded through Kickstarter   and now on its way to smart-phones where it will essentially become this generation’s 3D Polaroid.  [DISCOVER – Dec 13]
  • THOUGHT FOR THE WEEK:  According to the World Economic Forum, most likely “Risks Facing the World” with greatest potential impact in 2014 are identified on the attached chart. 14-06image006