According to F-Secure's blog today, the 2nd generation WMF exploit has been spammed and "When the HappyNewYear.jpg hits the hard drive and is accessed (file opened, folder viewed, file indexed by Google Desktop), it executes and downloads a Bifrose backdoor (detected by us as Backdoor.Win32.Bifrose.kt) from www[dot]ritztours.com."

Trend Micro is calling it TROJ_NASCENE.H