The second obstacle (far less formidable) I have identified is how to offer investors the opportunity to invest in such a novel proposed whistleblower claims trust without registration under the federal securities laws.
In response to the injustice of such victims having to shoulder the burden of injury without a remedy, the laws of product liability emerged through a progressive series of judicial decisions and legislative acts.
To allow such changes without the prior consent of the Commissioner would roil the administration of the tax laws, sending revenue projection and collection into a churning and unpredictable state.