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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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.
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The United States Depart of Treasury has issued long rumored Final Regulations on IRC 468B. Before “QSF jockeys” start cracking open their Veuve Cliquot, the issue of “single claimant” qualified settlement funds was NOT addressed, despite being on the Guidance Project list.
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As things sit today, if you want a structured settlement out of such single claimant qualified settlement funds, your client will not get the full market opportunities that the proponents advertise. This fact may or may not be made transparent by the proponent.
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I’m talking about the kind of “shrinkage” that mischaracterizes a useful settlement planning tool for “solid waste”. That is the major difference that exists between ” IRC 468B” and IRC 468b or 468(b)
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The proposed regs would eliminate the requirement that damages be based on “tort or tort type rights” in order to qualify for the section 104(a)(2) tax exclusion, and Incorporate 1996 legislation requiring that personal injuries and sickness damages be “physical” in order to qualify for the 104(a)(2) tax exclusion
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As more settlement planners have ventured into qualified settlement fund administration in the hope of stirring up the money funnel for big structured settlement annuity, life insurance and investment commissions, perhaps it’s time for ethical questions to be raised. Can one wear too many hats?
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The dilemma for the attorney is that without a fix, there is the potential for the immediate or subsequent perception that the law firm is more interested in its fees than the settlement planning issues of its own clients.
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Qualified Settlement Funds Advances and Updates, a 2020 presentation by tax attorney Robert Wood and Eastern Point Trust CEO Glen Armand raises doubts about the viability of a master qualified settlement fund. . A multi-case master qualified settlement fund is referred to as a fable, a fictitious narrative or statement, according toi Merriam-Webste
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A leading tax authority on structured settlements, Robert Wood recommends “avoiding the single claimant controversy by establishing QSFs with multiple claimants”
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Some settlement planners suggest the use of a QSF to skirt around the approved list of annuity markets of the liability insurer, pitching that it will give the plaintiff a “full market survey” yet end up limiting the choices for clients, because few markets willing to take an assignment from a QSF.