As a director, Judd Apatow is fast becoming comic gold. First there was The 40-Year-Old Virgin, then Knocked Up, Funny People and now This is 40, a near-perfect combination of smarts and funny that ranks as must-see entertainment for anyone over or under the age of 40.

IMDb Plot: A look at the lives of Pete (Paul Rudd) and Debbie (Leslie Mann) a few years after the events of Knocked Up.

What’s Good: You can’t have good comedy without good writing, and Apatow might just be the smartest comic in the business. I make a habit of jotting down what I consider great lines during a screening, and had a hard time keeping up. Best of all, most of Apatow’s lines ring true... making them all the funnier, such as Debbie’s confrontation of a toilet-straddling Pete, ‘This is the fourth time you’ve gone to the bathroom today. Who goes to the bathroom for 30 minutes?’ to which Pete replies, ‘John Goodman!’ All fights should be this good.

Apatow deserves the lion’s share of credit for his words and timing. Most scenes stop on a dime, before moving on to another (often funnier) moment. The potential for mucking up is ten-fold (especially with so many comedic lines) but Apatow proves brilliant at putting it altogether. Mann and Rudd appear so harmoniously in sync; I could watch them all day. Extra points for two believable kids (Judd’s real-life daughters Maude and Iris) who don’t beg for the camera. Talk about a Family Affair (Mann is Judd’s real-life wife.)

What’s Not: Pete’s 40th birthday party is a bit of a train wreck... Debbie picks a strange time/place to pick a fight with both her dad (John Lithgow as Oliver) and Pete’s (Albert Brooks as Larry.) The fact that both dads deserve it, gets lost amidst the setting and overall “uncomfortableness” of it all.

This is 40 comes packed with great cameos and bit players, but I was hardly impressed with Chris O'Dowd (Bridesmaids) nor Charlyne Yi (Knocked Up.) Yi’s one-trick act is becoming especially irksome, although most of our audience seemed to like it. Go figure.

Last but not least, I had a difficult time buying into some of the many obstacles Apatow puts in front of Debbie and Pete. Their fathers are way too comfortable with their obvious shortcomings; and Debbie must be brain dead to sit idly by, while $12,000 comes up missing in her clothing boutique. 12K? Call the police already!

They Said It: It’s close to impossible to pick just one, but how do you beat, ‘Just once, I wish one of you had a dick.’ as Pete argues with his wife and two daughters over music?

What’s the Grade? It’s rare to find a comedy that’s both mature and naughty with proper balance. Almost everything that befalls Debbie and Pete has happened to each and every one of us at one time or another. I laughed out loud on numerous occasions... Debbie arguing over her age during a pelvic exam, Pete’s self-anal exam and a showdown with Melissa McCarthy in the school counselor’s office. 2+ hours (This is 40 clocks in at 134 minutes) is usually a kiss of death (especially for a comedy) but the only kisses this movie gets are ones of appreciation. Bravo!