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 130 Qualified Assignment Tax Exclusion Qualified Assignee
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The Periodic Payment Settlement of 1982, a public law that allows defendants to assign their obligations (via a “qualified assignment”) to make future periodic payments to a third party without retaining a future obligation to the injured party has benefits to all sides. Read more.
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In October 2015, Novation Settlement Solutions exploited a young Black New Yorker through a structured settlement transaction, earning over $1.4 million. They misrepresented questions as “facts” in promoting structured settlements, failing to adequately inform clients. This misleading approach emphasizes the company’s questionable motives in financial dealings.
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The IRS refined definition of fixed and determinable in a series of PLRs. PLR 199943002 (variable annuities) and 201435006 (fixed annuity with index-linked adjustment rider). Fixed obligations must be set forth in the settlement agreement. Determinable payments can be based on an objective formula.
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Qualified assignments only became available for workers compensation cases filed AFTER August 5, 1997. An outstanding workers compensation liability can also be settled using a reinsurance solution if the employer is insured.
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Those considering taking a structured settlement as part of the settlement of their lawsuit can accept a core settlement planning option that is backed by one of the USA’s, or even one of the world’s biggest insurance companies.
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The welcome news that New Hampshire Senator Kelly Ayotte has introduced Senate Bill 2377, the “Don’t Tax Our Fallen Public Safety Heroes Act.” Senator Ayotte’s bill would amend Section 104(a)(4), to apply to public safety officers and their dependents should include a companion amendment to IRC 130,the section that refers to qualified assignments .
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One of Sen.Baucus’ greatest achievements involves a selfless and remarkably successful 30-year campaign to promote dignity and independence for accident victims.
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Structured settlements are funded with fixed annuities, making periodic payments, by law [see (IRC 130(c)(2(A)] fixed and determinable as to amount and time of payment” issued by life insurance companies which are in the purview of state insurance departments not the SEC…
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At the time of posting, with all but two annuity issuers, a security interest IS available and expressly permitted under Federal tax law. Although not in the Periodic Payment Settlement Act of 1982, §130 was amended in 1988 to allow the recipient to be a secured creditor in the funding asset.