Time goes by so fast, people go in and out of your life. You must
never miss the opportunity to tell these people how much they mean
to you.
-- From the last episode of "Cheers"
You first have to decide whether to use the short or the long form.
The short form is what the Internal Revenue Service calls "simplified",
which means it is designed for people who need the help of a Sears
tax-preparation expert to distinguish between their first and last
names....