Many movies try to take universal themes and make a comedy; but few will rise to the occasion like "Checking Out." The movie is brilliant. The dialogue is well written and true to form. The acting is absolutely prima. Peter Falk has given a truly great performance - as an actor; as an actor. He is able to carry the cast to greatness. Another great performance is given by Laura San Giacomo. She is such an intriguing actress. Her performances take one by surprise. She delivers no matter what role she is asked to give - from wacko in Stephen King's "The Stand" to her television performances. However, "Checking Out" allows her to shine. It is a role she is meant to play. The film is brilliantly directed by Jeff Hare. He was able to bring out the best in his cast and his direction - in every aspect - made the film a wonderful treasure. Jeff Hare was able to make a difficult theme laughable and yet profound. He gives us an up close and personal look at why indie films need to be made. The directors knowledge of his cast and script are extended to the finished film. The results are superb.<br /><br />Hopefully, it will be made available to large audiences because this is one you won't want to miss. It has the potential of being the sleeper hit of 2005 - in the fashion of "My Big Fat Greek Wedding."