Porter Says Goodbye After 47 Years of Writing the Law Review
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 [...]

Spousal Lifetime Access Trusts (SLATs): Advantages, Pitfalls, and a 2026 Planning Guide
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? [...]
Porter’s Role in the Adoption of the Organic Foods Act of 1979
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 [...]

High-Asset Divorce in California: Property Division, Business Valuation and Spousal Support
Navigating a high-asset divorce in California requires advance planning, meticulous financial analysis, and strategic advocacy. This article provides a brief overview of the three issues most often at the forefront of high-asset marital dissolutions: asset valuation, property division and support. California Property Division What to Know California is a community property state. In divorce, community [...]

Do You Need A Will?
This is the third and last of our estate planning series, and we start with the question: Do I need a will? That is one of the most common questions asked of lawyers – at least estate planning lawyers. (The most commonly asked question of a criminal defense attorney is probably something like “What [...]

Recording Conversations in California Family Law- What’s Legal, What’s Not
Have you ever considered recording a conversation with co-parent, ex or a third party that you believe may be helpful to your California family law case? Before you press “record,” it is critical to understand California’s strict recording laws and how they apply in family court. California’s Golden Rule: All-Party Consent California is an all-party [...]

Estate Planning 101 (Continued)
More often than not our parents’ estates and financial affairs are not in order. Last week we explored how the kids’ involvement in the family’s estate planning can be beneficial. Of course, on the illness or death of a parent the lack of a current will or trust and [...]

Talking to Your Parents About Their Will and Estate Planning
Something is happening. Many of my friends are having “situations” with their parents. It’s frightening to see parents “lose it.” They are protective of their role as parents. Naturally, they do not want their kids to see any sign of slippage. Some of our parents have health issues, perhaps prolonged illnesses, even severe loss [...]

Hastings College of the Law (My Alumni) Becomes College of Law, San Francisco
Hastings College of the Law in San Francisco is one of California’s top tier law schools. I probably wouldn’t be able to get in today. The school is named after Serranus Clinton Hastings, the first Chief Justice of California and the State’s third Attorney General. By 1870, Hastings had amassed significant wealth from various [...]
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