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Review of Reviews: “Adversity, Inconsistency, and the Incomplete Nongrantor Trust,” 39 Va. Tax Rev. 419 (Summer 2020)

Grayson M.P. McCough, the Gerald Sohn professor of law at the University of Florida in Gainesville, Fla.

In “Adversity, Inconsistency, and the Incomplete Nongrantor Trust,” Professor Grayson M.P. McCough discusses in considerable detail the concepts of adversity for gift tax and grantor trust purposes and their application in private letter rulings with respect to what are generically called “incomplete nongrantor” (ING) trusts.

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