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Recent Articles

  • Crowdfunded and Coffin-Bound: The Posthumous Fate of GoFundMe Campaigns

    Published On: April 29, 2026

               The call comes in: a woman on the end of the line, is three days into her grief and two weeks into a crowdfunding campaign that has raised more money than anybody thought it would. The campaign was for a person who has died. The money is still sitting in the account. The woman on the end of the phone does not know what to do, her siblings do not know what to do, the funeral home is sending her pointed emails, and she needs [...]

  • Porter Says Goodbye After 47 Years of Writing the Law Review

    Published On: March 24, 2026

                After 47 years of penning the Law Review, until recently once a week, this is the end – my swan song. I love writing this column, always have. I intended to close out on my 80th birthday in May but my Trump-is-enriching-himself column was rejected by my publisher as “too controversial”. Rather than write and be censored, I’d rather not write. Overall, the Sierra Sun has been good to me so no hard feelings. Arriving In Truckee             Allow [...]

  • Spousal Lifetime Access Trusts (SLATs): Advantages, Pitfalls, and a 2026 Planning Guide

    Published On: March 23, 2026

                When it comes to federal transfer tax planning, one of the most underutilized tools has been the Spousal Lifetime Access Trust, or SLAT. For high-net-worth married couples, SLATs can offer a rare combination of tax efficiency and flexibility, crucial for long-term tax planning.What Is a Spousal Lifetime Access Trust?            A Spousal Lifetime Access Trust is an irrevocable trust, created by one spouse, the "grantor", for the benefit of the other spouse, and their children and other descendants. The beauty [...]

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