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...Business Licenses and Permits to Start Your Business
Small business owners are no strangers to government regulations. There are many requirements that businesses must be aware of and comply with, including business license and permit rules. Most businesses must obtain licenses or permits, so it is important for each...Changing Your Business’ Legal Structure
Over time, your business can undergo significant changes. What may have started as a humble, one-person operation can grow into a more complex company, with multiple owners, employees, an evolving mission statement, and increasing risks. As the scope and goals of your...What Is Due Diligence When Buying a Business?
Due diligence is the process of obtaining and verifying information about a company or person in preparation for a business transaction, such as an acquisition, merger, or potential new business partner. Generally, due diligence provides information about the company...The Annual Meeting: What Every Corporation (and Many Limited Liability Companies) Should Know
All registered corporations are required by law to hold an annual meeting. Limited liability companies (LLCs), although not subject to the same statutory requirement, may hold regular meetings in accordance with their governing documents. What Is the Purpose of a...Gifts That Keep Giving: Tax Considerations for Business Gift-Giving
As the holiday season approaches, gift-giving is on the minds of many business owners. But there are reasons why a business owner may want to give gifts to workers and clients throughout the year and not just during the holidays. Whether to recognize a job well done,...Revamping Your Business Model
Good business ideas have a simple elegance that can spur entrepreneurs to ask themselves, Why didn’t I think of that? Or maybe they did have a good idea but lacked the foresight to turn it into an effective business model. Inspiration alone is not enough to succeed in...Managing Business Relationships
Americans have a “pull yourself up by your bootstraps” mentality that speaks to our individualism and enterprising spirit. This mindset is especially pronounced among business owners, who have chosen to forego the typical employment route in favor of creating their...AI Hiring: What You Need to Know to Avoid Liability
Artificial intelligence (AI) is arguably the most transformative technology since the advent of the internet. It is poised to play a significant role in many areas of human life, including the workplace, where AI is changing not only how we work but also how we hire....SECURE 2.0 Tax Credits for Small Business Retirement Plans
America is in the midst of a retirement savings crisis. Many people are not saving enough to replace their income in retirement, and some have no money saved for retirement. Employer-sponsored retirement plans enable people to save for retirement, but many...How to Prepare Your Business for Recession
Financial winter is coming. Or is it? Despite renewed optimism that the US economy can avoid a deep downturn, economists say the chances of a recession in 2024 are still about even. Small businesses are feeling the pain from high inflation, declining consumer...CA State Parks Does Not Restrict CCW
[UPDATE: For some reason, this post still gets a ton of traffic. For an update on the federal preliminary injunction against SB2, you might want to click here.] Does California State Parks allow licensed concealed carry (CCW) of a firearm at state parks and beaches?...Fed Judge Enjoins Unconstitutional CA Ammo Restrictions
[UPDATE: Ninth Circus issued a stay today of the injunction by Judge Benitez. Not totally unexpected, but this particular circus is fast losing credibility. The State has ZERO chance of winning on the merits under the text/history test mandated by Bruen. Furthermore,...Start the New Year with a SWOT Analysis for Your Business
Businesses require periodic evaluation to remain on track to achieve their big-picture goals. The new year is an ideal time to reanalyze, reassess, and reprioritize moving forward. A SWOT (strengths, weaknesses, opportunities, and threats) analysis provides a...Fed Judge Enjoins Unconstitutional CA Concealed Carry Place Restrictions
How does all of this make you feel about relying on politics and the courts to protect your family? How can the government be so fickle with your right to life? Maybe it’s time your family takes control, with a F.I.R.S.T. Family Trust? [GOOD NEWS 01/06/2024: On...Year-End Deadline! 2 year GRAT for Excess GST Exemption
Suppose earlier this year you read somewhere (this site, for example) that estate, gift, and generation-skipping transfer (GST) tax exemptions will drop in half in 2026, and that there is generally no clawback for gifts made before then which exceed the 2026 exemption...Advisors Panic over Corporate Transparency Act (CTA)’s Orwellian Reporting Requirements
Did you ever put off studying for a final, until the night before the final? That’s pretty much how the planning community is feeling about the Corporate Transparency Act (CTA), which will go into effect January 1, 2024. Congress passed the devilish law several...Stance on Stance? Diversity in Firearm Training
What is your stance on stance? A prominent local CCW instructor saw me using my favorite default shooting stance — Modified Weaver — and told me “no one” uses it anymore. He runs large classes and apparently teaches only Isosceles, the stance...SECURE 2.0 Act, You, and Your IRA Beneficiaries
On December 29, 2022, President Biden signed the Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act). The previous SECURE Act in 2020 made several changes to retirement planning: It increased the required beginning date (RBD) for required...Noisome Signs SB2, Establishing Opportunity Zones for BLM, Hamas, Hezbollah, Al Qaeda
After failure to pass a similar bill last year, Gov. Noisome recently signed into law SB2, which makes a concealed carry license more difficult and expensive to get, and basically worthless once you get it. But there is an upside for some: new opportunity zones for...Israel Gun Ownership Only 2%, Lack of Gun Culture Threatens Families
[UPDATE: Gun sales and license applications are now surging in Israel. Imagine that. Almost like LA, the day after a riot. Does the same thing happen with fire extinguishers?] Israel gun ownership is only 2%. By contrast, over half of Americans own guns. It is not a...CRPA Mag Must Retract Erroneous Bulletin Slamming Gun Trusts
The March/April 2023 edition of the bimonthly magazine “California Firing Line”, published by the California Rifle& Pistol Association (CRPA), includes an “Information Bulletin” at pages 19-24 entitled Firearm Estate Planning —“Gun Trusts” which, rife with errors,...No Death Penalty for NM Gov. Grisham, Thanks to Gun Orgs
[UPDATE: Sen. Graham warns that if there is no presidential immunity, Biden could be prosecuted for murder of girls recently raped by illegals.] New Mexico Governor Michelle Lujan Grisham says Republicans should thank her for all the fundraising they are able to do as...FBI Massively Underreports Cases Where Armed Citizens Stop Active Shooters (> 63.5%)
John Lott’s Crime Prevention Research Center recently compiled evidence (here) showing that the FBI is massively understating the number of active shooter incidents that are stopped by private armed citizens. Dr Lott points to systemic reasons why this might be...California Gun Trust Planning
Presentation by Attorney Dave Duringer clears up confusion over California Gun Trust Planning. What is a Gun Trust? Is a Gun Trust Effective? Is a Gun Trust Necessary? Is a Gun Trust Recommended? This video is the best way for gun owners and attorneys who help them to...Critique of “California Gun Laws” (2023 edition)
Last year I wrote this scathing review of Michel & Cubeiro’s 2022 edition of their popular book “California Gun Laws”. Actually, my harsh criticism was limited to the portions touching on estate planning. As far as I knew, the rest of the book...Died Suddenly #DiedSuddenly
[Hi it’s me Dave Duringer — no, I didn’t “die suddenly” (a concerned relative thought I did because this post came up on google in a way that gave that impression). No one in my family took the clot shot, although a distant cousin of mine...Best Time to Talk Turkey on Estate Planning? Thanksgiving and Christmas
Although it is tempting to add the Fourth of July, the best time of year for regular family discussion of estate planning is really the holiday season spanning from Thanksgiving through Christmas, of course including Hanukkah. The window may be expanded to New...Duringer Calls for Repeal of Morro Bay Ordinance # 644
You can skip entry of your email (but then you’ll miss out on some really great training): Morroans of all political stripes are shocked when they learn about Morro Bay Ordinance # 644, which requires that all guns at home in Morro Bay be locked up and...High-Tech Lynching of Dave Duringer in Morro Bay
This 30-second video below shows the “exciting” incident where I held up a piece of plastic: The video below shows a couple of idiots saying they were terrified when I held up a piece of plastic. You can skip the email input, but if you do that...COVID Fascism News Roundup 20220929
RECENT COVID FASCISM NEWS Higher use of Covid mRNA shots correlates with a small but notable increase in all-cause mortality, according to a new paper from a Dutch researcher. Story here. A recent report from The Washington Free Beacon suggests the Centers for Disease...Second Amendment News Roundup 20220929
RECENT SECOND AMENDMENT NEWS Black women who once hated guns are embracing them as violence rises. Story here. Errors in Associated Press, the Washington Post, and the New York Times articles on how rarely concealed carry permit holders stop active shooters. Story...Cultural Marxism News Roundup 20220929
CULTURAL MARXISM NEWS Marijuana and hallucinogen use among young adults reached all-time high in 2021. Story here. Regular cannabis use in people’s mid-20s can cause permanent damage to brain development and legalizing the drug has WRONGLY presented it as...What is an Asset Purchase Agreement and When Do I Need One?
If you are considering buying or selling a business, you may need an asset purchase agreement. An asset purchase agreement (APA) is a contract that specifies the terms and conditions for the sale and purchase of a business or certain business assets. The APA...What to Do When a Director Resigns
Corporations are required to have a board of directors, which is selected by the shareholders. The board of directors helps govern the corporation, provides advice and counsel, conducts high-level management, elects officers, votes on key decisions, and protects...What Employers Should Know about Giving Gifts to Employees
In today’s competitive job market, giving gifts and other fringe benefits to employees can be an effective way for employers to show appreciation. But generous employers should understand that most gifts and bonuses—even small ones—have tax implications. Employee...What You Need to Know about Hiring Seasonal Employees
Summer is a popular time for businesses to hire temporary workers. Restaurants, golf clubs, resorts, amusement parks, and other warm-weather entertainment destinations depend on the summer months to boost their bottom line for the entire year. Despite the current...Benefits of Having Your Business Donate to Charity
Giving money to charity might seem counterintuitive to those running a for-profit company. However, it is important to keep in mind that charitable giving can not only make a big difference to the recipients of your generosity, but it can also provide a net gain to...What You Need to Know When Advertising Your Business
The topics of misinformation and disinformation frequently arise in conversations about news coverage. But the question of truth is not just relevant to the media we consume. It is also a significant issue to consider for a business’s advertisements. Truth in...Support for BESS Wanes, Biden Orders Morro Bay Plant Converted to Crematorium
MORRO BAY, CA — At long last, the fate of the Morro Bay Power Plant is decided. Public support for Vistra’s Battery Energy Storage System (BESS) wanes with every new exploding Tesla, undt der Fuhrer Biden deems public support important, especially since...What to Know Before Investing in a Small Business
With the country emerging from pandemic lockdowns and economic activity beginning to expand, small business owners are optimistic about the future. Supporting local businesses can help them grow and thrive in a post-pandemic economy. But what if you could help a...Legal Considerations for Farm Owners
Farming brings to mind kinship with nature and a simpler way of life. But the farming industry is highly regulated, and navigating the applicable laws and regulations can be far from simple. A rising world population creates greater demand for food and the farmers who...
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