According to Reily, the Supreme Court decision regarding North Carolina Department of Revenue v Kimberly Rice Kaestner 1992 Family Trust “handed a victory to tomorrow’s trustafarians (aka “the new social group that is created by the forethought of previous generations putting their money in trust”). For extremely wealthy individuals, trust arrangements can render the payment of state income taxes virtually optional. Therefore, according to Reily, the Supreme Court decision “is one of those things that fuel inequality,” as the wealthy can use legal work to avoid state income tax on the income being generated by wealth they don’t need to live on. Meanwhile, most of the average individual’s income is gleaned from work, which means they are unable to avoid state income taxation.