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- Title
Pro and Con (Law): Considering the Irrevocable Nongrantor Trust Technique.
- Authors
DiRusso, Alyssa A.
- Abstract
The article offers a commentary of Jeffrey Schoenblum's article "Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation." Topics include the benefits and downsides to the creation on irrevocable inaugurantor trusts (INGs) under U.S. tax law in 2014 and tax avoidance.
- Subjects
UNITED States; IRREVOCABLE trusts; TRUSTS &; trustees; INTERPRETATION &; construction of American law; INCOME tax laws; GRANTOR trusts; UNITED States tax laws; TAX evasion; ACTIONS &; defenses (Law)
- Publication
Vanderbilt Law Review, 2014, Vol 67, Issue 6, p1999
- ISSN
0042-2533
- Publication type
Article