M.-in-law does not need money spent on her to make her feel special! Just telling her so and baking a big cake with sparklers, with everyone bringing a nice dish of food, singing "Happy Retirement Day to You" to the tune of the birthday song - just setting aside one afternoon or evening to honor her..that is what she really wants. If she is a reader, ask folks to give her a best-seller if they can afford it...or if she is a gardener, a pair of gardening gloves, seeds, and sunhat from all, along with a nice retirement card. Or if she enjoys the theatre, you could all go in and get her a MATINEE ticket to a musical or a play if she is near a theatre ($60 total). Or maybe she wants to start watercolor painting - then give her a gift certificate for $50 to Michael's. But no gifts are really necessary if you all get together and eat and laugh and congratulate her on her retirement. Love and a bit of attention and appreciation are what Mama's really want!