Death is always a somber topic, but as the spouse of someone who was forced to leave a company she loved, Arthur Andersen, because of the malfeasance of a single client she had nothing to do with, I have to say this is a bittersweet end. Ken Lay's death earlier today spares him the much deserved humiliation of spending the rest of his life in a Federal jail. At the same time, it also saves us some tax dollars as well. But perhaps most important of all, the cause of his death, a massive coronary, should be further evidence of the health impact of having an unlimited Morton's expense account. Rest in peace, Kenny Boy. Looks like the combination of guilt and gluttony finally caught up to you.