4/6 I heard last week that David Letterman has announced his retirement, effective sometime next year. The end of an era, for sure. I always liked him better than Leno; better even than Carson, who always seemed to be of a different generation from me. And I guess that’s why it is time for Letterman to go. His generation (and mine) is no longer running the game. I was thinking that maybe he might benefit from this “Top Ten List” that I wrote in my Christmas letter in the year that I retired. So if you should run into him, pass it on. Top 10 Reasons Why You Too Should Be Retired: 10. Bedtime: whenever you get sleepy. 9. Get up: whenever you are no longer sleepy. 8. No need to deal with that annoying distinction between “work clothes” and “play clothes” 7. The only time you get a rainy weekend is when it rains seven days in a row. 6. If you sleep till noon, you can’t get into any trouble in the morning. 5. No F.I.C.A.!! 4. Other people lower their expectations for your personal hygiene. 3. Rambling incoherence no longer seen as an anomaly. 2. No one pressuring you to finish lists if you run out of ideas. And the #1 reason why you too should be retired…two words: “Free Money”!!