Structured Settlements 4Real®Blog 2026
Structured settlements expert John Darer reviews the latest structured settlements and settlement planning information and news, and provides expert opinion and highly regarded commentary. that is spicy, Informative, irreverent and effective for over 20 years.
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Category: 468B Qualified Settlement Funds
468B Qualified Settlement Funds (QSF) are a type of trust or account established to manage settlement proceeds from legal disputes, providing tax advantages and structured distribution for claimants. 468B refers to IRC Section 468B, a section of the Internal Reveneue Code of 1986, as amended.
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Qualified settlement fund “experts” who overlook how you “saddle up the horse” when you “get to the rodeo” could result in broken bones, just as it did for a plaintiff’s structured settlement planning firm
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A plaintiff cannot compel a Defendant or its Insurer to pay settlement proceeds into a Qualified Settlement Fund involving a single plaintiff says a Florida Court Order dated June 2, 2011, despite the fact that establishment of a qualified settlement fund had already been approved by the court in a settlement with a co-Defendant
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If you are a plaintiff attorney seeking to do some tax planning by structuring attorney fees, you are in for a big disappointment if Travelers is the sole insurer for your adversaries.You can structure the other cases that come up during the year with insurers who do permit structured attorney fees
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There are now fewer structured annuity options when using a single claimant qualified settlement fund than otherwise. How much errors and omissions coverage is out there covering the work of settlement planning practitioners who wholesale single claimant 468B qualified settlement funds?
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Robert Wood, a tax attorney based in San Francisco, CA has written an interesting article on Qualified Settlement Funds that appeared in the Los Angeles Daily Journal on July 23, 2009. Wood believes the time has come for the QSF. Wood does not address the controversial single claimant issue in this article.
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Are settlement planners supposed to be “selectively logical”? So much gum flapping has been done on this subject that it could be an alternative energy source.
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Aviva Life and Annuity Company, along with its NY subsidiary, ceased issuing structured settlement annuities in December 2008. In 2013, Athene acquired Aviva’s annuity business. Aviva’s predecessors included Commercial Union Life, CGU Life, Aviva Life Insurance Company, and respective NY cos
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Moving on to the rebating discussion, If the rebating laws are repealed, who gets the rebate when a structured settlement annuity is placed? The buyer is the qualified assignment company. Consider these points for discussion:
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If it was as simple as a state court judge being the final arbiter on tax disputes, why, over 5 years ago, did the Society of Settlement Planners hire expensive NYC law firm Skadden Arps to request guidance from the Treasury Department on single claimant 468B qualified settlement funds?
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When pressed for an answer any qualified settlement adviser will tell you that while a 468B qualified settlement fund is a useful settlement tool, it is neither appropriate nor practical to use an IRC 468B Qualified Settlement Fund for every case of every size, single claimant or otherwise.