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In 1789, when Benjamin Franklin said “In this world, nothing is certain but death and taxes,” even a mind as great as his couldn’t have predicted the surreal state of our tax system at the beginning of 2010. By not properly prioritizing the legislative agenda, our Congress has failed to preempt the one-year repeal of the estate “death” tax and the inevitable mess that will ensue.

• Felicity Portia Rosemary Boddy Strong was born at 12:52 p.m. Nov. 30, 2009, to Michele Avril (Boddy) and Paul David Strong of Scotts Valley. She weighed 7 pounds, 7 ounces, at Sutter Maternity and Surgery Center in Santa Cruz.

How many of you gave or received a gift card this past holiday season?

It finally caught up with me. After 40-plus years of climbing ladders (mostly to get onto my roof), I recently fell off of one and injured myself.

It’s that time of year: College applications have been filed, last-chance SAT subject tests are coming up, and the dreaded FAFSA financial aid applications will be tackled soon. High school seniors and their parents are completing preparations for the beginning of college careers, but they might not be ready for one extra-curricular activity common on most college campuses.

A reporter once asked Warren Buffett, the world’s greatest investor, this question: “Mr. Buffett, you are the richest man in the world, worth billions. Why do you wear cheap suits?” Buffett replied: “I don’t wear cheap suits. I wear expensive suits. They just look cheap on me.”

• Joseph Luke Kerns was born to Alexandra Jude and Abraham Kenneth Job Kerns of Felton at 8:38 p.m. Dec. 2, 2009. He weighed 7 pounds, 8 ounces at Dominican Hospital in Santa Cruz.