READ IMMEDIATELY - VERY IMPORTANT - VIRUS INFO
This appears to be the real thing, from what I can find! It's as current as of the end of 2010.
Subject: READ IMMEDIATELY - VERY IMPORTANT - VIRUS INFO

Anyone-using Internet mail such as Yahoo, Hotmail, AOL and so on. This information arrived this morning, Direct from both Microsoft and Norton Please send it to everybody you know who has Access to the Internet. You may receive an apparently harmless e-mail titled "Here you have it" If you open the file, a message will appear on your screen saying: 'It is too late now, your life is no longer beautiful....'

Subsequently you will LOSE EVERYTHING IN YOUR PC, And the person who sent it to you will gain access to your Name, e-mail and password. This is a new virus which started to circulate on Saturday afternoon. AOL has already confirmed the severity, and the antivirus software's are not capable of destroying it.

The virus has been created by a hacker who calls himself 'life owner'.
TruthOrFiction confirmed this;

"Here You Have" Email With a Link That Could Infect Your Computer-Virus!

Summary of the eRumor:
This is a forwarded email with the subject heading that says, "Here You Have." When you open the email it says that it contains a link to an Adobe PDF document that you requested.

The Truth:
On September 9, 2010 Symantec Security Response
sent out a warning about a forwarded email with the subject of "Here you have" that contains a link to a computer file that can lead to a worm.
Various versions are spreading globally along the Internet but typically they say, "Hello: This is The Document I told you about, you can find it here." This is followed by a link that appears to be an Adobe PDF document on the Internet but in reality it is an executable program.
This file may infect your system similar to the old mass-mailing viruses like Nimda, Melissa and Anna Kournikova. The worms consist of either the W32/VBMania@MM or W32.Imsolk.B@mm

, which are both detectable by most virus protected software.
updated 9/10/10
A real example of the eRumor as it has appeared on the Internet:

Subject: Here You Have
Hello: This is The Document I told you about, you can find it here.

For those that may still have confidence in Snopes, they also confirm it.

http://www.snopes.com/computer/virus/hereyouhave.asp