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I just received this in email from a cousin.

I wanted to give everyone a heads up that if you tend to give gift cards
Around the holidays, you need to be careful that the cards will be not be
honored after the holidays. Stores that are planning to close after
Christmas are still selling the cards through the holidays even though
the cards will be worthless January 1. There is no law preventing them
from doing this. On the contrary, it is referred to as 'Bankruptcy
Planning). Below is a partial list of stores that you need to be cautious about.

Circuit City (filed Chapter 11)
Ann Taylor- 117 stores nationwide closing
Lane Bryant, Fashion Bug ,and Catherine's to close 150 stores nationwide
Eddie Bauer to close stores 27 stores and more after January
Cache will close all stores
Talbot's closing down specialty stores
J. Jill closing all stores (owned by Talbots)
Pacific Sunwear (also owned by Talbots)
GAP closing 85 stores
Footlocker closing 140 stores more to close after January
Wickes Furniture closing down
Levitz closing down remaining stores
Bombay closing remaining stores
Zale's closing down 82 stores and 105 after January
Whitehall closing all stores
Piercing Pagoda closing all stores
Disney closing 98 stores and will close more after January
. Home Depot closing 15 stores 1 in NJ ( New Brunswick )
Macy's to close 9 stores after January
Linens and Things closing all stores
Movie Gallery Closing all stores
Pep Boys Closing 33 stores
Sprint/Nextel closing 133 stores
JC Penney closing a number of stores after January
Ethan Allen closing down 12 stores.
Wilson Leather closing down all stores
Sharper Image closing down all stores
K B Toys closing 356 stores
Lowe's to close down some stores
Dillard's to close some stores

Cache: Store Opening Plans (As of Oct 24, 2008)

During the third quarter, the Company opened three new stores and closed five locations, ending the period with 295 stores open. The Company expects to open approximately 3 new Cache stores and close 3 locations during the fourth quarter of fiscal 2008, ending the year with approximately 295 locations and 590,000 square feet in operation.