• Are INGs rightfully the next big thing? Professor Schoenblum presents an artful argument as to why an ING—an incomplete non grantor trust sited in a state with favorable local tax laws—can produce significant income tax savings and should be defensible from a constitutional perspective.

For complete article visit – http://www.vanderbiltlawreview.org/content/articles/2014/11/Pro-and-Con-Law-Considering-the-Irrevocable-Nongrantor-Trust-Technique.pdf