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Pro and Con (Law): Considering the Irrevocable Nongrantor Trust Technique

Posted by on Wednesday, November 19, 2014 in Articles, Comment, Volume 67, Volume 67, Number 6.


Commentary on Jeffrey Schoenblum, Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation, 67 Vand. L. Rev. 1945 (2014).


Whelan W. and Rosalie T. Palmer Professor of Law at Samford University’s Cumberland School of Law. J.D., University of Texas School of Law; B.S., Psychology, Carnegie Mellon University. The Author wishes to thank her excellent research assistant, Bradley Foster, the professors who attended the Cumberland Faculty Colloquium, and the participants in the Vanderbilt Law Review ACTEC Symposium. Professor DiRusso is a new Academic Fellow of ACTEC.