JSI Tip 5271. A denial of service attack on port 445 of your Windows 2000 Server may cause excessive CPU usage?

Microsoft Knowledge Base Article 320751 contains the following Description:

When a Windows 2000 Server-based computer (and to a lesser extent, a Windows 2000 Professional-based computer) receives connection requests on port 445, it allocates memory and a small degree of increased CPU usage to serve these connections. When...