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Recent Articles

  • 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. [...]

  • Porter’s Role in the Adoption of the Organic Foods Act of 1979

    Published On: March 3, 2026

                Today’s column is about women’s underwear. Specifically, whether Rael’s “organic cotton cover period underwear”, … “made with certified Texas organic cotton” and “100% Certified Organic Cotton Cover Sheet” violates California’s 1979 Organic Foods Act. The California non-profit Environmental Democracy Project sued Rael’s claiming the underwear was not organic or was not organic enough. Rael’s defended claiming the Organic Foods Act only applies to agricultural products, cosmetics and pet food, but not personal care products like Rael’s underwear. Porter’s Law School Project and Organic Apple [...]

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