GOP Disillusionment over 2A, Ukraine, LGBT, etc.

Thirteen years ago FPC hired me to argue against magazine capacity limits proposed by LA City Council. Just another dumb idea that people properly trained to bearing arms would never consider: UPDATE: Just a couple days after posting this article, here is a statement...

Radio Appearance Re High-Tech Lynching of Dave Duringer in Morro Bay

Here is link to stream last week’s radio appearance re “High-Tech Lynching of Dave Duringer in Morro Bay”, with Barry Fisher on KPRL’s “Protecting What Matters”. I’m grateful to Barry for inviting me — first chance...

California AG Claims Open Carry Terrorizes Children, Seeks En Banc Rehearing

California AG Rob Bonta, claiming open carry terrorizes children, now seeks en banc rehearing after Ninth Circuit panel Baird v Bonta decision striking down California’s open carry ban. (As i discuss here, the decision validated arguments i have made for years...

Bystanders More Likely to be Shot by Police than by Private Armed Citizens

Innocent bystanders are more likely to be shot by police than by private armed citizens responding to mass shootings. It appears the same is true of other shootings, not classified as mass shootings either because less than four people died or because the shootings...

Globalize the Right to Bear Arms with Your Trust

Globalize our Right to Bear Arms? I’ve been advocating this for years because the right to life (including its corollary, the right to defend it) is not solely for Americans. More and more, i’m hearing the call echoed, for example here and here....

Will Your Kids be as Brave as Canadians in Resisting Gun Buybacks?

Use of the words “brave” and “Canadian” in the same sentence, especially concerning guns, may sound odd to the American ear. But this news from Canada is inspiring. Despite mandatory registration and licensing schemes, another “gun...

Splitting Gift of Business Between Charities Reduces Deduction

The 2021 tax court case Warne warns us that a gift of an LLC or other business entity that is split between several charities can result in a charitable deduction for estate and gift tax purposes that is substantially less than the full value of the business. In such...

Ninth Circuit Nukes California’s Urban Open Carry Ban

The Ninth Circuit today struck down California’s urban open carry ban. The case is Baird v. Bonta (No. 24-565) and you can find the opinion filed today here. My recent post here summarizes the current status of open carry among the states and includes links to...

TAX.GD Updated with 2026 IRS Inflation Adjustments

Our TAX.GD page is now updated with the 2026 IRS inflation adjustments issued in Rev. Proc. 2025-32, key figures used in estate planning. As extensively covered in our webinar “Estate Planning for Family Protection”, updated after President Trump signed...

AI-Generated Song “I Did Estate Planning My Way”

As an attorney with expertise in estate planning i would never recommend AI for drafting estate plans, but as someone who knows almost nothing about music i am very impressed with the song i created using AI at udio.com. It’s called “I Did Estate Planning...

Do Your Parents Have an Estate Plan?

Do Your Parents Have an Estate Plan? If you are part of the sandwich generation—caring for both your children and your parents at the same time—it is crucial that you know whether or not your parents have an existing estate plan. While the final decisions within their...

3 Tips for Your Cyber Legacy of Digital Assets

Your Cyber Legacy: 3 Tips for Your Digital Assets Digital assets are a category of commonly overlooked assets that play a crucial role in your estate plan and the legacy you leave behind at your death. It is all right if you did not consider these items when you first...

Illegal Aliens Often Have Greater Gun Rights Than US Citizens

Illegal aliens often have greater gun rights than US citizens, thanks to laws giving greater gun rights to cops, who are often illegals. These illegal cops can have guns you cannot have, and they can carry guns in places where you cannot be armed. Most people are...

Jimmy Buffett’s Estate Buffeted by Trustee Mistrust

Jimmy Buffett’s estate has been buffeted by apparent mutual mistrust between cotrustees he designated for the marital trust he left behind for the sole benefit of his wife, Jane. As is common, he designated his wife as trustee. However, as he apparently did not...

GRAT Distribution of Stock Doesn’t Trigger Insider Trading Rules

Distribution of stock from Grantor Retained Annuity Trust (GRAT) is merely a change in beneficial ownership, not insider trading so no disgorgement of profits required. So says a district court in Tennessee, ruling on a summary judgment motion. Nosirrah Management,...

PLR 202528006 Rules GST Tax Exempt Status Intact After Merger of Two Identical Trusts

PLR 202528006 rules GST tax exempt status remains intact after merger of two trusts with identical terms and same beneficiaries: Husband’s Exempt Trust and Wife’s Exempt Trust have the same beneficiaries, and theTrusts’ dispositive, administrative, and termination...

The Other Type of Concealed Carry, Carried Interest

We now have clarity in estate tax, which general partners of private equity and venture capital funds might well avoid by transferring a type of asset known as “carried interest” before appreciation carries their estates north of their applicable...

Clothing Empire Legacy Revenge Shorn by Disinherited Heir

Disinheritance always adds to the risk of internecine litigation between family members. This case is an extreme example of what can go wrong. Disinherited heir seeks revenge, and possibly a very large reward as a whistleblower, for exposing an apparent scheme of...

Portability Election Denied Due to Incomplete 706 Return

The US Tax Court in Estate of Billy S. Rowland v. Commissioner, T.C. Memo. 2025-76 (U.S.T.C. July 15, 2025), link here, denied portability election due to incomplete estate tax return (Form 706). Though a return was otherwise timely filed under the relaxed deadline...

Protecting Conservatives and Their Leaders Against Assassination in California

I have no professional training in the security field and no law enforcement or military experience, but my decades of experience as a practitioner and instructor of concealed carry tells me that security at a recent local political event was probably lacking in a few...

Dem Senator Puts Cloven Hoof in Mouth, Rejects Self-Evident Truth That Rights Come From God

Democrat Senator (and former VP candidate) Tim Kaine shockingly rejected the self-evident Truth, stated in our Declaration of Independence, that our rights come from God rather than government. Is it not crystal clear that the Democrat Party is the party of godless...

Chicom Docs Executing Prisoners to Harvest Organs

Quite a hot mic moment on CCTV in Beijing today as Putin and Xi, both 72 years old, are caught casually talking about living to 150 and maybe forever thanks to organ transplants. (As picked up by Bloomberg.) pic.twitter.com/kC4VTRaobq— Yaroslav Trofimov...

Tony Bennett’s Estate an Example of Why You Don’t Put One Child In Charge of Administration

Almost every estate planning client has family protection as a major if not primary legacy goal. The worst legacy you can leave is to leave your children fighting each other. Looks like that’s what Tony Bennett did, because he put his trust in one child to...

Assassination Culture Spreads After Study Shows 56% of Left Wants Trump Assassinated

Assassination culture continues to spread after study shows 56% of Left (those who self-identify as being left-of-center) wants President Trump assassinated. Of course there is nothing new about this woke fascist terrorism, and it’s not even all that new on the...

Omission of Trust Protector Forces Lachlan Murdoch to Buy Out Siblings

As i posted previously, the failure of Rupert Murdoch’s trust to include adequate trust protector provisions allowing, without court action, the shift of control to Lachlan Murdoch, resulted in Rupert’s unsuccessful Nevada suit to reform the trust, a...

A Family Mission Statement For Family Power

A Family Mission Statement can play an important role in growing and maintaining Family Power in the near term and over several generations. Dynastic trust incentives can help transmit the necessary values for Life, Fortune, and Honor, to grow Family Power, but words...

Texas Chooses Property Over Life of CCW Holders

Texas recently had a chance to live up to its undeserved reputation as a palladium of gun rights, and failed. Texas bill SB 82 was allowed to languish and die in committee. The text is very short and could have been improved, for example by narrowing “criminal...

Use of Non-Charitable Purpose Trusts in Business Succession Planning

Non-charitable purpose trusts are gaining attention as an alternative structure for business succession planning. Traditional estate planning will often give control to family members, or maybe some of them, in varying degrees, usually through some combination of...

Satanic Video by Leftist Assault Tranny Catholic School Shooter Minnesota Robin

Just in time for Halloween, here is one of several videos left behind by the Satanic leftist assault tranny Minnesota Robin f/k/a Minneosta Robert who shot up a Catholic school this morning (or more precisely, a Catholic church connected with that school), killing...

Mark Levin’s Book “On Power” and My Family Power Practice

This post is a brief review of Mark Levin’s new book “On Power”, which i downloaded on Audible. In short, the book is mercifully short, but it’s also great, like all of Mark’s books. In fact, it might be the greatest. I say that because...

Balancing Privacy Against Duty of Successor Trustee to Notify Beneficiaries Upon Settlor Incapacity

California Probate Code §15800(b) (set forth below) was amended several years ago to place extra notice burdens upon a successor trustee who takes over a revocable trust upon settlor incapacity, unless someone competent remains with a power to revoke the trust (other...

Happy No Kings Day, America! (Tax Bill Signed!)

Happy No Kings Day! Happy Independence Day! Happy Fourth of July, America! Usually i try to get a newsletter emailed on or about the Fourth to celebrate and include some kind of wisdom from the Founders, which is pretty much what i do with all my newsletters, but that...

Judgment Entered Against City and 2 Police Chiefs in Duringer v Morro Bay #2A Victory

My recent post Victory for #2A in Duringer v Morro Bay gave little detail, but i can now report judgment was entered today in favor of Plaintiff David R. Duringer (that’s me!) jointly and severally against all three defendants: the City of Morro Bay; former...

Lawsuit seeks to require San Luis Obispo to honor Donor’s Wishes re Canet Adobe

Here is yet another example of estate plan failure due to lack of family control. Public agencies and nonprofits usually cannot be trusted over the long term to faithfully fulfill testamentary intent. Did the San Luis Obispo City Council fail to honor the wishes of a ...

Study: Armed Citizens Beat Police at Stopping Mass Shootings

A new study by Lott and Moody shows that armed citizens are much more effective than uniformed police at stopping potential mass shootings. The study concluded: The results favor intervention by armed citizens. Unlike uniformed police officers, armed citizens are...