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.
recent posts
- Corinthian Museum of Content Barfing — News Flash
- SettlementDecisions Episode 5: What SettlementDecisions Really Is — A Lead Funnel, Not an Information Source
- Structured Settlement Annuity Guarantees Help Financial Peace of Mind
- How Sheron Jones Was Exploited — And Why D.C.’s Failure to Mandate IPA in SSPA Enabled It
- Attorney Fee Structured Settlement Factoring
about
Category: Constructive Receipt
Constructive receipt is a tax and accounting principle where income is considered received when it is credited to a taxpayer’s account or made available for use, even if not physically in their possession. Availability over possession is the key concept: Income is taxable when it is accessible, not when physically received. A structured settlement cannot be created after construtive receipt has occurred.
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“What is constructive receipt?” How to avoid constructive receipt to take advantage of structured settlement benefits. Avoid the Grim Reaper of Structured Settlements.
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Another settlement planning professional is cutting corners-this time with woefully deficient articulation of Qualified Settlement Funds (a/k/a 468B Trust), a major tool for settlement planners and their clients
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A structured sale annuity IS NOT tax exempt. Provided the terms of IRC 453 apply, a structured installment sale should help the seller defer capital gains taxes. Like a regular installment sale, when each installment is made, a portion of it represents return of basis in the property, part represents capital gain and part represents ordinary…
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EPTL 5-4.6 creates an attractive nuisance, that is problematic where there are minor distributees, disabled distributees, unsophisticated distributees, or others who could benefit from a the stable income and tax advantages of a structured settlement and has potential to create legal malpractice exposure
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Disclosure of the annuity cost by the defendant has no impact on the income tax free aspects of a Structured Settlement; rather the unqualified availability is decisive.
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Constructive receipt can affect the ability to do a structured settlement. Find out why in this informative video
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A plaintiff’s lawyer acts as the agent of the plaintiff. If the plaintiff or their lawyer has actual receipt, neither you nor they are permitted to structure the settlement. Similarly, if the plaintiff or their lawyer has constructive receipt, structuring the settlement is not allowed.
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Can an attorney actually convert a “receivable” into a deferred compensation plan by structuring attorney fees? I submit to you that he/she cannot under such circumstances and THAT makes the entire Structured Settlement Services, LLC posting er… Risky Business!