Help Wanted

Friends,

I need your help with a couple of things please:

72Virginians.org

Please spread the word about a new group blog I started for certain friends and family to whom I have transferred lifetime memberships good for free firearms training at Front Sight Firearms Training Institute (often called the “Disneyland for Gun Owners”) in order for them to blog as guest authors about their training experiences. [I obtained a large block of lifetime memberships (seventy-two, actually) — Diamond memberships with the Alaska add-on, valid for all courses in Alaska as well as the main facility near Las Vegas.]  They will be blogging about the good they are doing for themselves, their families, and their communities, by training at the courses described here: http://www.frontsight.com/Courses.asp

You can visit our group blog here: http://72Virginians.org

The GUNTRUST® Course (GUNTRUST.ORG)

Please also spread the word about the $hundred$ of dollars’ worth of FREE firearms training I provide locally at my law office in Laguna Hills, in a FREE concealed carry class that qualifies you for a concealed carry permit recognized in 30 states (not California).  Even if you don’t travel at all, you can use this training in order to carry safely right here in your own home in California, because in California no permit is required to carry in your home.  The training I provide is based on my decade of training as a Front Sight student.

Many gun owners fail to get any formal training.  They stick the gun in a drawer and expect to wave it around like a magic wand.  Or maybe they had training in the military and don’t appreciate the need for handgun training, or for training in the legal, ethical, and moral implications of deadly force.  In fact, I have not had much luck pitching my course to veterans at the local gun show—here are two actual responses: “I was in the military and trained with weapons a lot bigger than that!” and “I got all the training I need 28 years ago in the Marine Corps—I’ll just kill ‘em!”  Many veterans do, of course, recognize the need for continued training, and I would know nothing without them.

Remember the May 2009 case of the Oklahoma City pharmacist (a military veteran) who shot a would-be robber in the head and then, as the robber lay unconscious, returned calmly with a different gun and shot him five more times in the stomach?  Here is the story and video:

Pharmacist shooting

(Link: http://www.liveleak.com/view?i=eed_1243733340)

Who should you tell about this free class?  Just about everyone, but in particular those who love their families and America and freedom under rule of law.  Complete novices are welcome, and there is no need to ever touch a real firearm as the class uses highly realistic replicas and a laser simulated range in my office.  Ages 9-99 welcome (kids must be accompanied by parent).

Take advantage of this now and tell your friends because, although this is my fourth year of teaching this class, I am not sure how long I can keep providing all of this training free of charge.

Details on the free class: http://guntrust.org

Prereq to “class” is attending a free clinic and passing a simple test:

http://gunlaw.pro

Questions? Call me: 949-215-9995

Stay safe,

Dave Duringer

HEET Up Your F.I.R.S.T. Family Trust

A sophisticated strategy known as the Health & Education Exclusion Trust ("HEET") may augment the Dynastic Family Protection power of the Firearms Instruction and Responsible Stewardship Trust.

Could a firearms training institution be considered a qualifying educational organization to qualify tuition expenses under the exclusion?  It would appear so.  The IRS approved a martial arts school where the school's primary function was the presentation of formal instruction, the courses were interrelated, regular, continuous, constituting a curriculum, and a regular faculty was maintained, with a regularly enrolled body of students. Rev. Rul. 78-309, 1978-2 C.B. 123.

Visit http://7-4-1776.US to learn more about the F.I.R.S.T. Family Trust and how to turn your family into a firearms training institution (though probably not for the HEET portion of the planning).

Front Sight: Much more than a Disneyland

Front Sight is often called "a Disneyland for gun owners" but a discussion on the radio with Glenn Beck reminded me how much more it is than a Disneyland.  Beck was discussing the "Decline and Fall of the Roman Empire" and how that history used not the word "entertainment" but the word "amusement" to describe the role of "bread and circuses" figuring so prominently in the decline of aforesaid empire.  To "muse" is to inspire.  Just as "amoral" means lacking morality, "amuse" means simply to entertain without inspiration.  A long time ago, the word even meant "deceive."

Yes, Front Sight is fun.  More importantly, it inspires.  Students of all walks of life, all politics, all faiths come to Front Sight.  They keep coming, and some even become instructors, because Front Sight is a purpose-based organization focused on improving the image of gun ownership.  Front Sight students know that what kills innocent crime victims (and republics) is not the gun, but the IMAGE of gun ownership.  Front Sight students are inspired to improve that image through continued training and by bringing others to Front Sight who share that mission.

New Law on Death Tax in a Nutshell

While I try to make time for a full report, here it is in a nutshell.  The new law [passed 12/17/2010, Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (TRUIRJCA 2010)] is temporary, pushing sunset of EGTRRA back to end of 2012, but contains a number of interesting provisions that bode well for the future.  For example, increase of the applicable exclusion amount to $5 million (inflation adjusted!) and on top of that, re-unification of gift tax with estate tax (increasing potential gift exclusion from $1 million to $5 million) and portability for the surviving spouse to use the deceased spouse's unused exclusion amount (DSUEA), which is NOT inflation-adjusted.  (Already, there is speculation of unintended consequences of this portability–eg, last minute marriage ceremonies in hospitals.)  Ideally, an estate plan is well-maintained and optimized due to regular contact with a non-docucentric estate planning attorney, and you could simplify your plan for the next two years.  Unfortunately, most folks, even the relative few that take on the responsibility of planning, do not have a regular relationship with an estate planning attorney, or worse, drafted an undocumented document drafter to draft their documents.  Therefore, because the new law is temporary, unless you are on some kind of trust maintenance plan or at least have regular contact with an attorney specializing in this area, it may be safer in many cases to continue planning with flexible approaches such as disclaimer trusts and Clayton election provisions allowing for post-mortem planning.  In a couple years, if nothing is done, the exclusion amount will return to only $1 million.  On the other hand, the temporarily increased exemptions make it less "expensive" (guv-speak) for Congress to actually give us the repeal they have been teasing us with.  Or maybe a compromise will be reached on an intermediate exclusion amount.  Or maybe another temporary extension of EGTRRA!  We are back to the same guessing game, just more things to guess at.

Many families will opt to continue using irrevocable subtrusts (eg, bypass, QTIP) due to blended family concern or concern of remarriage, or non-citizen status, or asset protection, etc.

Perhaps the most interesting feature of the new law, one of huge and lasting potential, is that re-unification with the gift tax vastly increases the lifetime exemption for gifts and creation of well-funded dynasty trusts such as the Firearms Instruction and Responsible Stewardship Trust (F.I.R.S.T. Family Trust).  We have a TWO-YEAR WINDOW of incredible OPPORTUNITY!  Yes, you can freeze out appreciation from your estate while turning your family into a firearms training institution, or whatever else you want.

Finally, those dealing with deaths occurring in 2010 have the option of electing out of the estate tax and 1014 step-up, and instead paying capital gains tax (or getting rid of it with basis allocations).  Just about every estate under $5 million is going to take the estate tax with its $5 million exclusion, but larger estates will need to consider a great many factors including DSUEA, comparison of estate tax v. likely capital gains tax rate, likely inflation, likelihood of even selling and how to discount that to present value, and allocation of basis may need to be deftly negotiated in order to avoid conflict.

Keep in mind this brief note is general info, and many other issues may arise.  For example, aside from the federal death tax discussed here, many states have a state-level estate or inheritance tax, and if you have some property in one of those states you may need other planning.

To receive updates and 12 FREE Trustee Training Reports, sign up for the monthly LawNews.TV Letter.

Avert Civil War with a F.I.R.S.T. Family Trust

Some worry Washington is marching to foreign drums, that we are headed toward civil war.  Our federal government does seem to be making dry run after dry run, testing our acceptance of totalitarian means of control.  Some commentators warn us not to fall into the trap set by socialists trying to push patriots over the precipice of violence in order to justify more socialistic controls including, ultimately, nationwide gun confiscation.

It is pathetically ironic that, after long ignoring the issue, court decisions now acknowledge the necessity under the American concept of ordered liberty of “a people trained to bearing arms”—perhaps too late, as socialism now threatens to sweep away American freedoms.  The Founders considered it not merely a right, but a DUTY, to be at all times armed.

Gun ownership is on the rise, but training has not kept pace.  The People need to be trained to effectively and safely bear weapons at all times so that the right is valued as personally relevant to them, not to be given up or taken away.  They need to be trained in the ethics and law of using lethal force, including perhaps discussion of the just war principles militating against the sort of pointless (and ruinously counterproductive) acts of resistance which may be encouraged by excessive federal groping.

Rather than allowing themselves to be pushed toward violence, the People in training for the defensive use of firearms would increase the ability of their respective state legislatures to call up state militia.  States would use the increased leverage to their advantage at the bargaining table (and at the ballot box with emboldened voters) in pushing back the federal leviathan, preserving sovereignty and subsidiarity under the Tenth Amendment.

Is it too late?  Firearms proficiency cannot be acquired overnight, but perhaps Washington and Beijing will take note of dry practice clicks within the confines of American homes, in numbers sufficient to be audible ‘round the world.  ONLY THE FAMILY, the social institution closest to our Creator, can be trusted to train Americans in their sacred duty to bear arms.  While government schools are happy to preach as duty the modern 3R’s (Reduce, Re-use, Recycle), they will never preach that the private citizen has a duty to bear arms.

It is not too late.  Your family can be a multi-generational firearms training institution through a special type of incentive trust known as a F.I.R.S.T. Family Trust, and this can be done as part of a regular estate plan.  Call 1-888-WAY-WILL to set up yours.

Glenn Beck says “Shoot to Kill” – I say “Shoot to STOP”

This is what happens when you let mainstream culture brainwash you into thinking military veterans are the experts on defensive use of handguns, and you fail to demand that clergy, negligent in failing to instruct us on the proper limits of lethal force, engage this most important issue concerning the right to life and our fundamental right to bear arms to defend it, held by the Supreme Court to be implicit in the American concept of ordered liberty.

I agree with Glenn Beck most of the time and enjoy listening to him often on satellite radio (don't have Stop7362TV), but this morning he played back excerpts from a commencement speech he gave and there were a  few things i disagreed with including this:

"If you must shoot, shoot to kill."  NO.  NO.  NO.  NO.  NO.

I say instead: "If you must shoot, SHOOT TO STOP."

With a handgun, that generally means two center-of-mass hits.  Depending on the situation, a different dose, frequency, and entry point of lead may be prescribed by the gun doctors but as a lawyer I advise you to NEVER INTEND TO KILL, only to stop.  Plus, it's just not right and is contrary to the right to life upon which your right of self-defense is based.  You are not the judge and you are not the executioner.  You are not a soldier with a license to kill.  You only have a RIGHT to STOP the attacker.  (I refer to the right guaranteed by the Second Amendment, not the piece of paper Sheriff Hutchens childishly and foolishly took away from you.)

There WILL be justice.  Patience.

And while you are at it, use a caliber that is BIG ENOUGH TO STOP!  .22 is fine for assassins and other murderers.  Not so noisy (noise attracts attention) and perfectly lethal depending on shot placement.  However, to you as a law abiding citizen these considerations are TOTALLY IRRELEVANT and you need a caliber strong enough to STOP the assailant so you DON'T have to go for the head shot and the perp gets to make new career plans in the ER.

Contact me for real civilian defensive handgun training that is relevant to you and happens to be free of charge if you sit and listen to my updates on estate planning, wills, and trust maintenance.  Sign up for my free Family Protection Clinic at http://GUNTRUST.ORG and you are guaranteed to improve your shooting skills no matter what your skill level.

Front Sight Dry Practice Manual

Front Sight's dry practice manual helps me stay in form between visits to Front Sight.  While I am not a Front Sight instructor, in the firearms training I provide I introduce students to these techniques and encourage students to pursue regular training at schools like Front Sight, or local schools with the same emphasis on training private citizens, not just lethal force professionals.

Gun Training Report #50 Courage Under Fire.

Dry Practice 15 minutes EVERY DAY presenting your unloaded weapon from the holster, focusing on the front sight, and pressing the trigger without disrupting the sight alignment. By doing this every day you will build the neuromuscular pathways from the mind to the muscles (muscle memory) needed to deliver fight-ending hits when the bullets are flying about you in a gunfight. Order your Dry Practice Manual Today.

The GUNTRUST Course (UT CCW) South Orange County

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