Kamala Claimed Cops can Randomly Check Homes for Compliance with City Gun Storage Law
My classmate Kamala Harris claimed back in 2007 as San Francisco District Attorney that the police are able to randomly search homes to check for compliance with San Francisco’s gun storage law. That law served as a model for similar laws later passed by many...TAX.GD updated with IRS Inflation Adjustments for 2025
The IRS has released Revenue Procedure 2024-40, which specifies annual inflation adjustments for tax year 2025. Some highlights: Gift, estate and generation-skipping transfer tax exemption amounts: $13.99 million (up from $13.61 million) Annual gift tax exclusion (IRC...Charitable Remainder Trust (CRT) and other Charitable Planning
Charitable Remainder Trust (CRT) planning can be quite complex, and the expenses involved usually are justified only with a very large gift to charity, well north of a million. Practically speaking most of this planning is tax-driven and must be to make it feasible,...Yes California, BDOT can Yield Better Asset Protection
There seems to be a misconception among some California estate planning attorneys that BDOT planning (BDOT stands for Beneficiary Deemed Owner Trust; also called a 678 trust, named after IRC §678) is inconsistent with, and should never be used with, a trust designed...Firearms and the California Uniform Directed Trust Act
At the beginning of this year, the California Uniform Directed Trust Act (CUDTA) went into effect, codified in Probate Code §§ 16600-16632. It was a long time coming, having been first proposed back in 2010 by our state bar’s trust and estate section. When it...Gun HEET Revisited
Six years ago I posted this article proposing use of an advanced planning technique known as the Health and Education Exclusion Trust (HEET) to leave a dynastic legacy of firearm training. Such a trust might be called a Gun HEET. The Fall of the Republic and...What You Give Up with a Local Estate Planning Attorney
[Central Coast residents: You can safely ignore this article because we are here to help you with comprehensive planning.] Most of our local clients prefer to have the first meeting in person at our office in Morro Bay. After that initial meeting, many of these local...IRS Allows Late Filing of QSST Election (PLR 202428003)
Under Private Letter Ruling 202428003, the IRS has allowed late filing of a Qualified Subchapter S Trust (QSST) election, to obtain relief from termination of S corporation status. The corporation represented that the termination was inadvertent and not for tax...Democrats use 1865 Black Code to Disarm all Californians in 2024 (May v Bonta)
The CRPA on September 19, 2024, petitioned for en banc review of the Ninth Circuit panel’s decision regarding preliminary injunctive relief in May v Bonta (written by Judge Graber aka Grabber) oppressively curtailing the right to bear arms in California. En banc...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...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...Did Morro Bay Council, Staff, Police, Conspire to Infringe 2A Rights in Retaliation for Political Speech?
Documents produced by Morro Bay city clerk on request for public records: 3_ccw denial response to mbpd 1_Duringer Denial Letter draft.doc-redacted Response to your PRA request.html-redacted Re Safety.html-redacted Re Response to your PRA request.html-redacted RE PRA...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...Intellectual Property Basics for Businesses
Intellectual property (IP) is the driving force behind many of the world’s most innovative and successful businesses. IP rights—including patents, copyrights, and trademarks—protect intangible assets and help companies and individuals profit from the fruits of their...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...US Supreme Court Rejects Use of Corporate Redemption Obligation as Estate Deduction
In a major unanimous decision (Connelly v US) sure to cause revision of many business succession plans, the US Supreme Court earlier this month on June 6, 2024, rejected use of a corporate redemption obligation as an estate deduction. While the Court pointed out in a...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...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...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...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...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...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...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...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...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 —...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? YES! Every California gun owner should have one! A regular trust might...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...California Just Made This Picture of My Daughter Illegal (AB 2571)
California just enacted AB 2571 to restrict the ability of gun owners to transmit gun culture to their kids. This blatantly unconstitutional act bans advertising that may attract minors to firearms and the penalties for violation are huge, up to $25,000 per...Supreme Court Sends Back Gun Cases that Upheld Bans on Open Carry, Magazines, Assault Weapons
The Supreme Court today (order list) issued “GVR’s” — granted certiorari, vacated judgment, and remanded to lower courts for reconsideration in light of NYSRPA v Bruen — in four cases that had upheld bans on open carry, magazines, and...California AG Ditches Good Cause, Pitches Moral Character for CCW Denial (What is Bonta Smoking?)
Last Friday, one day after the Supreme Court’s landmark NYSRPA v Bruen decision (analyzed fully here), California’s Attorney General Rob Bonta rushed out a bizarre letter offering inept guidance to various state officials involved in issuing concealed...NYSRPA v Bruen Exceeds Expectations
Now that I’ve read the full majority opinion and concurrences, I have a few comments and predictions to make regarding NYSRPA v Bruen (I’ve omitted citations, so please just go to the actual opinion and use CTRL-F if you need to find something). I ignored...Supreme Court Strikes Down Restriction on Right to Bear Arms in Public – NYSRPA v Bruen 6-3 Decision for 2A!
In a blockbuster decision released minutes ago, the Supreme Court of the United States has held with a solid 6-3 majority in the case of New York State Rifle & Pistol Association, Inc. v. Bruen, that New York’s statutory restriction against bearing arms...This Month SCOTUS Will Recognize Your Right to Bear Arms – Are You Ready?
This month, June of 2022, the Supreme Court of the United States, in the case of NYSRPA v Bruen, will hold that you have a fundamental individual right to carry a firearm for self-defense outside of your home, in public. Not that you don’t already have that...Why You Should Consider Putting Your LLC into a Trust
The limited liability company (LLC) is a popular business structure that offers liability protection and avoidance of double taxation. Trusts are popular asset transfer vehicles that allow you to avoid probate and keep assets out of the hands of creditors. By placing...Use a Grant Deed to Fund Your Trust (NOT a Quitclaim)
Even simple estate plans can fail if the revocable trust is not properly funded, especially with all real estate owned by decedent. If the decedent’s real estate is not properly transferred to trust, then unless there are other viable options (like an expensive...Critique of “California Gun Laws” (2022 edition)
This critique of the 2022 (9th) edition of “California Gun Laws” by C.D. “Chuck” Michel and Matthew D. Cubeiro is not a critique of the entire book, but only a small portion consisting of two sections, Section 3 (“Operation of Law”...Firearm Training is Main Gun Trust Benefit
Check out our radio ad! Click here: Script: Ronald Reagan warned us: “Freedom is never more than one generation away from extinction.” Your family can beat the odds with a F.I.R.S.T. Family Trust. Developed by Central Coast attorney Dave Duringer, the Firearm...Recoil Magazine Cut Out the Main Point of My Article!
The well-respected Recoil Magazine published an article of mine in their latest issue, which went on sale last week. Whoopee! Except they cut out my main point (!) and since i wrote the entire article submission to support that point, it reads like a jumbled...
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