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: IRC 104(a) Income Tax Exclusion Damages PI | Sickness | WorkComp
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The Survivor Justice Tax Prevention Act (H.R. 2347), introduced on March 25, 2026, aims to exempt survivors of sexual assault from taxation on compensatory damages and settlements. It simplifies the process by removing the medical record requirement and aligns tax practices with IRS policy, ensuring dignity for survivors while reducing legal complications.
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The IRS has consistently held that compensatory damages, including lost wages, received on account of a personal physical injury are excludable from gross income with the exception of punitive damages. Rev. Rul. 85-97 and also see Commissioner v. Schleier, 515 U.S. 323, 329-30 (1995). says IRS.
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Life expectancy has been increasing for several reasons ,Improvements in heart disease and stroke mortality have had a big impact. That’s really what’s driving the trend for annuities.
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If your structured settlement, the ‘job you cannot be fired from” is keeping you above the median of the middle class, why would you sell it? Why would you jeopardize it, unless you really had no other alternative?
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Sellers need to be aware that a transactions that do not comply with federal or state statutes, may put the tax treatment on the table for discussion. The Federal legislation, effective in 2002, that established IRC 5891, is intended to protect payees who sell structured settlement payments.
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Compensation for pain and suffering resulting from the consensual performance of a service contract is not “damages” under I.R.C. section 104(a)(2) and must be included in gross income
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Structured settlement payments can be tax-free for payees if they relate to qualified damages under specific sections of the Internal Revenue Code, such as physical injury or workers compensation. Non-qualified settlements offer tax deferral, usually taxed upon receipt. Consulting a structured settlement advisor is recommended for proper establishment.
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Trust companies are regulated by a number of entities and are permitted to pay referral fees for business in accordance with those banking regulations.