29th May 2006 Memorial Day - Memorial Day is a United States federal holiday that is observed on the last Monday of May.  It was formerly known as Decoration Day. This holiday commemorates U.S. men and women who died in military service for their country. It began first to honor Union soldiers who died during the American Civil War. After World War I, it expanded to include those who died in any war or military action.  Nowadays most Americans use the date as merely marking the unofficial start of the summer vacationing season as many government parks and beaches start their summer schedule on the Friday before.