Can You Draft Your Own Contracts Using AI?
Written contracts are the backbone of business relationships. They outline the rights, obligations, and expectations between parties and provide a legal framework that ensures parties keep their promises. Absent written contracts, business relationships are less...What Is an LLC Distribution?
A distribution from a limited liability company (LLC) is a payment of cash or property made by an LLC to the LLC’s owners, also known as members. Although state law sets forth certain default rules, LLC members can specify in the LLC’s operating agreement when and how...Ninth Circus Panel Suddenly Bans Licensed Carry, Agrees Much of California is a Sensitive Place
The Ninth Circuit panel in the May and Carralero (“May v Bonta”) sensitive places cases yesterday issued its opinion, written by Judge Graber (i promise to refrain from adding another b to her name), which, if not soon corrected by en banc ruling (either...The Fatted Calf Trust
I’ve written several times lately on disinheritance and more benign alternatives to disinheritance. There is definitely a trend afoot toward greater disinheritance. I’ve noticed this trend in comments from colleagues on our estate planning attorney online...No CRPA, AB 262 is Alive, Engrossed and Enrolled!
[UPDATE: Gov. Noisome signed AB 262 into law on 9/22/24.] AB 262 is an innocuous sounding bill providing for the study of safety regulations relating to children’s camps. Yet given California’s recent history of attacking gun culture, we can expect this...Massachusetts Supreme Court: Switchblade Carry Ban Violates 2A
The Massachusetts Supreme Court in Commonwealth v Canjura has struck down a ban on switchblade carry as violating the Second Amendment. Following Bruen analysis, the Court could not find any historical analogues from the time of the Founding, or ratification of the...Ninth Circuit Blocks California’s “1-in-30” Gun Purchase Ban
The Ninth Circuit in Nguyen v Bonta has reversed its stay on a preliminary injunction against California’s “1-in-30” ban on purchasing more than one firearm in a thirty day period. After only one day of oral arguments, it was clear the State could...Is your Trust a Parachute or merely a Safety Net?
There is a wonderful recent story about a Minnesota family that has baptized 27 babies over three generations with a baptismal gown made from the World War II parachute that saved grandpa’s life! I’m always coming up with analogies for trusts and often use...Brother of Terri Schiavo Warns Against Weakened Catholic Teaching on Basic Care
The brother of Terri Schiavo, famous in the estate planning world for issues surrounding her diagnosis of Persistent Vegetative State (PVS), is warning of a possible weakening in Catholic teaching in favor of providing basic care for the incapacitated. The brother,...Armed Citizens Stop 35% of Mass Shootings (Over Half if Gun Free Zones Excluded)
After correcting massive errors found in FBI reports, Dr John Lott reports that at least 35% of mass shootings from 2014 through 2023 were stopped by private armed citizens. (I’m intentionally using the term “mass shooting” even though the studies,...More Knife Attacks in Gun Free Europe, Germany Pursues Knife Control
The stream of reporting continues on knife attacks in gun free Europe. I don’t know if that’s because the frequency of these attacks has increased, or if this is just due to increased media attention, but it’s always interesting to note the...Ahem… American Housing and Economic Mobility Act of 2024 (AHEMA)
The American Housing and Economic Mobility Act of 2024 (AHEMA) is a giant $5 trillion tax increase now before both houses of Congress which has the potential, if Democrats end up with enough control after elections this year, to radically change estate planning. These...Bear Attack in Northern California
I’ve posted several times before on the occasional mountain lion attack in California, but bear attacks are less common here. (A few years ago this young California lady was attacked while taking a nap in her backyard near Los Angeles; of course Canadians see...Did Morro Bay Council, Staff, Police, Conspire to Infringe 2A Rights in Retaliation for Political Speech?
This short clip dispels the wild, politically-motivated claims that many in the audience were placed in fear. Though there were several gasps of surprise, there is no evidence of panic, other than one email from a biased political activist: Documents produced by Morro...Which States Allow Armed Teachers?
Kamala Harris, in a recent speech to the American Federation of Teachers, mocked as “extremists” those who would arm teachers for classroom defense: “While you try to create safe and welcoming places where our children can learn, extremists attack our...More Americans Armed for Self-Defense than Ever Before
Breitbart reports on CNN report that more Americans are now armed for self-defense than ever before. The report cited data from Injury Prevention journal, which revealed the percentage of gun owners that cited “personal protection” as the reason for getting a gun...Avoid Musk Transgender Tragedy with Trust Planning
Elon Musk blames the “woke mind virus” for robbing him of his son whom he considers basically dead at this point because of the transgender cult. Call it cultural marxism, woke, whatever, I have definitely seen a trend among colleagues on estate planning...Recent Examples of Hollywood Anti-Gun Scripts
John Lott has some examples here of recent Hollywood propaganda using anti-gun scripts. This is a longstanding problem I’ve posted on for many years, particularly on bad gun handling. Lott notes (with examples) such shortcomings as failing to portray successful...CDC Data Shows Increase in Homicides
John Lott reports here that the CDC is showing an increase in homicides despite the FBI reporting a sharp drop in murders. Lott has previously criticized FBI data in recent years. One major problem is the large drop in police department reporting to FBI. The only...Mass Stabbing Kills 3 Little Girls on Gun Free Island
UPDATE: To quell out-of-control rumors and riots resulting from the information vacuum, British judge has released information about the suspect in custody even though he is a minor, a few days short of his 18th birthday. Turns out the suspect is a migrant from...Take an Estate Plan Test Drive
Unfortunately, you really do not know exactly how well your estate plan will work until after you are gone. No way around that, but you can improve chances with thorough comprehensive planning and a good maintenance plan. And there is something else you can do: You...CBP Nabs 3 Palestinian Terror Suspects Crossing Border into California
Ominous report from San Diego: Border Patrol agents took three suspected Palestinian terrorists into custody earlier this month after they illegally crossed the border from Mexico into California, the New York Post reported. One of the men reportedly had a “salacious...Is Open Carry Protected by 2A?
About a month ago the video at left was posted by Mark Smith of the Four Boxes Diner channel who, like me and quite a few other attorneys, is a member of the US Supreme Court bar, a fact I know only because he actually introduces himself as such in the first few...How Businesses Can Plan for Sunsetting TCJA Provisions
The Tax Cuts and Jobs Act (TCJA) of 2017 made several significant changes to the tax code that affect small businesses and business owners. It introduced the qualified business interest deduction, added a bonus depreciation deduction for qualifying property, and...Tax Deductions for Home-Based Businesses
The rise of home-based businesses represents a fundamental shift in the way Americans work. Home businesses offer their owners a convenient and flexible way to earn income without commuting to a traditional office. They may also qualify for tax breaks in the form of...What Is a Business Divorce?
Business partnerships, like marriages, are complex relationships with highs and lows, challenges and rewards, good times and bad times. When people start businesses together, they should expect to experience growing pains. However, when differences are irreconcilable...Should You Protect Your Business with a Nondisclosure Agreement?
Whether you are an entrepreneur starting a new business or are running a well-established business, your success often depends on safeguarding innovative ideas and information that give you an edge over competing businesses. If you have spent years perfecting a secret...Musk Bolts CA After New Law Bans Notice to Parents When Public Schools Gender Change Kids
Elon Musk announced yesterday he is relocating headquarters for both SpaceX and Xitter from California to Texas, due to concerns over bad new laws and escalating crime in California. In particular, Musk cited concern over Governor Noisome’s signing of AB 1955, a...Supreme Court in US v Rahimi Departs from Bruen While Giving it Lip Service
The US Supreme Court today released its 8-1 decision in US v Rahimi, holding that: When an individual has been found by a court to pose a credible threat to the physical safety of another, that individual may be temporarily disarmed consistent with the Second...FBI Memo Urged Police Not to Release Nashville Shooter Manifesto
An FBI memo sent shortly after the Covenant School shooting urged police not to release the Nashville shooter manifesto to the public. Reasons given: future mass attackers would learn and copy methods; such “legacy tokens” are often misleading and not...Trump Voters (59%) Far More Likely Than Biden Voters (19%) to Prioritize Marriage and Children, Poll Finds
A new Pew poll finds that Trump voters are FAR more likely (59%) than Biden voters (19%) to say that society should prioritize marriage and having children. That the rate is higher among Trump voters should not surprise anyone. I’ve definitely noticed a...Supreme Court Rules Bump Stocks are NOT Machine Guns
A few days ago (June 14, 2024) in Garland v Cargill, the US Supreme Court in a 6-3 decision ruled that bump stocks are not machine guns. Actually, the Court ruled they are not “machineguns” and the Court uses that single word throughout the opinion as that...How Does Concealed Carrying of Weapons Affect Violent Crime?
Although most research finds that concealed carry reduces violent crime, several recent studies claim to show that concealed carry increases violent crime. In a new study linked here, Professors Lott and Moody analyze three possible causes for the supposed increase,...Seven Types of Gun Trusts
Here is a quick overview of seven major types of gun trusts: Trust Mill NFA Trust: This is a “simple” (sometimes shockingly simple) “cookie-cutter” type boilerplate trust designed for purchase of firearms and/or suppressors regulated under the...Benitez Blasts Bonta’s Billy Ban as Unconstitutional
Federal Judge Roger Benitez in the case of Fouts v Bonta recently ruled California’s longtime ban on billy clubs (defined vaguely and potentially including many types of objects, for example any stick intended as a weapon) as an unconstitutional infringement of...As Your Kids Consider Sterilization, Incentives Can Make a Vas Deferens
Increasingly, young adults are choosing permanent sterilization. Your estate plan can punish them for doing so. (Or reward them, whatever.) Not talking about transgender surgery. Big sterilization issue there obviously, but that was the subject of another recent post....Crime Reports Plummet as Arrest Rates Plummet as Police Ignore Crime
Is violent crime really falling? Police have their hands full depriving you of your right to bear arms. Do you expect them to arrest real criminals that fight back? Not lately, and that is why there is a huge drop in the reporting of violent crime. No point in...Americans Own a Billion Magazines, Over 70% Hold More Than Ten Rounds
More evidence that so-called “standard capacity” is not at all standard, and that so-called “high capacity” is actually standard: NSSF’s Detachable Magazine Report (1990-2021) found an estimated total of 963,772,000 ammunition magazines in...Another Mass Stabbing in a Nation (Australia) with Severe Gun Restrictions
Mass stabbing at Sydney shopping mall. Australia severely restricts the natural right to bear arms, and the result is what you would expect: six killed, many more injured. Stopped by a female police officer’s gun, but not in time to prevent horrific death and...85 year old Mom Kills Intruder with .357 Magnum
An 85-year-old Idaho mother, after an intruder apparently gave her a bloody strike in the head while she lay in bed and then handcuffed her to a chair in her living room, dragged herself (along with the chair) back into her bedroom to retrieve a .357 magnum revolver....No Guns Used in 92% of Violent Crime
Guns are synonymous with violent crime in the minds of many. Why? Constant anti-gun propaganda. People are brainwashed. The reality is that 92% of violent crime does not involve any use of firearms in the commission of the crime. Guns are what violent criminals fear...Suicide Risk Doubles with Transgender Surgery
California men who undergo transgender surgery (removing male genitals and replacing with something else) double their risk of suicide. How long will we continue to allow this demonic, macabre nonsense? Most children confused about what sex they are, grow out of that...There Has Never Been a School Shooting Where Armed Teachers Allowed
Despite all the leftist rhetoric against arming teachers, there has never been a school shooting at a school where armed teachers are allowed to carry a firearm for defense of themselves and students. This should not be surprising to anyone who follows mass attacks,...Get My Estate Planning Book Free with Maintenance Plan
Another large shipment of books arrived! Clients who participate in our Client Maintenance Plan get my “Estate Planning Strategies” book free. And my maintenance plan itself is free if you pass the handgun skills test using the free training i provide....Ayn Duringer Headed for Law School, Aims for Top Tax Program
My daughter, Ayn, will be heading for law school this Fall! She was offered a very nice package covering most expenses of attending the Levin College of Law at the University of Florida in Gainesville. Most estate planning attorneys like me, especially those of us...Corporate Transparency Act (CTA) Ruled Unconstitutional
National Small Bus. United v. Yellen, No. 5:22-cv-1448-LCB (N.D. Ala. Mar. 1, 2024) On Friday, March 1, 2024, in National Small Bus. United v. Yellen, Judge Liles C. Burke of the United States District Court for the Northern District of Alabama ruled via memorandum...Leftist Attack on Youth Gun Training Fails
Last week the Ninth Circuit denied en banc hearing in Junior Sports Magazines, Inc. v. Bonta, saving youth gun training from destruction by a leftist attack on gun culture. While there has not yet been a decision on the merits of the case, denial of en banc let stand...Economic and Legal Considerations for Short-Term Rental Businesses
Platforms such as Airbnb and VRBO have disrupted an industry once dominated by hotels and resorts, allowing individuals to open their homes and residential properties to travelers. The boom in short-term rentals has created new opportunities for investors who want to...Understanding Your Business Liabilities and Assets
Assets, liabilities, and equity are accounting terms that every small business owner should be familiar with. They are included on a business’s balance sheet, providing a snapshot of financial health. A balance sheet shows a company’s assets and liabilities at a given...
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