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The ceremonial bugle will be offered to families as an alternative to the pre-recorded Taps played on a stereo, but will not be used as a substitute for a live bugler when one is available. Live buglers will continue to play at veterans' funerals whenever available.

6. Contribute to the MOAA Scholarship Fund through CFC

     When you receive your contribution form for the 2003 Combined Federal Campaign (CFC), look for the Military Officers Association of America Scholarship Fund, #2142. MOAA's Scholarship Fund provides interest-free loans and grants to children of officer and enlisted personnel.

     The Fund has helped nearly 7,500 students achieve their dream of a college education since it was established 55 years ago. 100% of contributions are used for interest-free loans and grants. MOAA pays all operating expenses and overhead costs. More than 99% of the loans are repaid, so your gift is recycled to the next student.

MOAA Member Services Update - October 2003

TRAVEL TIPS -- Airline Shoe Screening Policy

     As most frequent travelers know, there doesn't appear to be a standard policy for airports when it comes to screening passengers' shoes. In other words, do I take off my shoes off or leave them on when approaching the screening gate? The following is the latest word from the Transportation Security Administration (TSA) on this subject:

• TSA does NOT require that passengers remove their shoes prior to proceeding through the security checkpoint.

Bottom line: If you think your shoes may set off a screening alert, to save time have your shoes in hand as you approach the security checkpoint.

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D-DAY 60TH ANNIVERSARY TOURS

     On June 6, 1944, Allied soldiers changed the course of WWII and world history when 135,000 men and 20,000 vehicles were brought onto the shores of Normandy via five landing beaches. 2004 is the 60th anniversary year of this event.

     Plans for this milestone anniversary began over a year ago, when a special committee was established to coordinate and promote the events commemorating the Normandy Landings, the Battle of Normandy and the action of the Resistance.

     You can find specific information on the Battle of Normandy and scheduled events at www. normandiememoire.com.

     If you are considering visiting this historic area, make sure your plans include a visit to the Caen Memorial and guided tours of the D-Day Landing Beaches. A one-day pass allows you to experience both the Memorial and the Landing

     Important Note: Make plans for your Normandy trip early to ensure the availability of hotel rooms, tour packages or cruise berths.

     Let the Experts at MOAA Vacations Plan Your 60th Anniversary D-Day Trip.

     Land Packages - exclusive space held for MOAA members that allows you to be on the beaches on June 5th & 6th.

     River Cruises - reserved space with a special 50% discount for MOAA members and 25% discount for their companions.

     Holland America Cruise - special block of cabins held for MOAA members on the only major cruise line offering a special D-Day itinerary.

To learn more contact MOAA Vacations at 1-800-211-5107 or visit the website at www. moaavacations.com

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PERSONAL FINANCE by Phil Dyer, CFP

Navigating Through the New Dividend Tax Rules

The 2003 Jobs and Growth Tax Reconciliation Act dramatically decreased the tax rate on most dividends types. Prior to 2003, dividends were taxed at ordinary income tax rates (up to 35%). The new rules reduce the dividend tax rate to 15% for those in the 25%, 28%, 33% and 35% tax brackets, and to only 5% for those below the 25% tax bracket. Due to the "Sunset Provision" in the 2003 Tax Act, dividend rates revert to their 2002 levels in 2009, barring further congressional action.

Dividends received by an individual shareholder from domestic and qualified foreign corporations benefit from the lower rates. A taxpayer in the 28% tax bracket receiving $4,000 in qualified taxable dividends in 2003 realizes a savings of up to $520.

• Old rule: $4,000 x 28% = $1,120
• New rule: $4,000 x 15% = $600
• Savings: $520

Unfortunately, some popular dividends may not qualify for the new rules, including:

• Dividends paid by bond and municipal bond mutual funds
• Dividends paid by some real estate investment trusts (REITs)
• Dividends paid by preferred stock.

If you own these investments in a taxable account, discuss their tax treatment with your investment advisor or tax professional. In addition, interest payments from fixed income investments such as bonds, certificates of deposit and money market funds are still taxed at the higher ordinary income tax rate. This makes it much less attractive to hold interest-bearing investments in taxable accounts.