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
- 🔥Founder and Former CEO of 777 Partners, Joshua Wander, Pleads Guilty⚖️ to $500 Million Fraud Scheme — DOJ Confirms Double‑Pledging, Misappropriation of Structured‑Settlement Funds, and Falsified Bank Statements
- The Steering Problem Needs a Wake‑Up Call
- Companies Still Using the Incorrect Term “Secondary Market Annuity”
- Canonical: Non‑Qualified Assignment (NQA)
- ⭐ THE 18–25 GUIDE TO STRUCTURED SETTLEMENTS
about
Category: IRC 130 Qualified Assignment Tax Exclusion Qualified Assignee
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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.
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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.
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The National Underwriter posting on structured settlement reform reveals that while quite a lot of research was done, some of it is downright shambolic. Figuratively speaking, there seems to have been an over judicious imbibing of Patrick Hindert’s “Kool Aid”.
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One of the benefits of a structured settlement is that if you qualify the structured settlement payments are income tax-free. That’s free of Federal, State and City income taxes if you are a New York state resident and Federal and State income tax free for Connecticut residents.
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A qualified assignment is a regular part of a structured settlement in the resolution of a personal injury, medical malpractice, or wrongful death claim or lawsuit (or non-qualified assignment where the structure is of taxable damages). What is a qualified assignment?
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AGC Life Insurance Company guarantees the obligations owed to structured settlement payees under Qualified Assignments entered into AFTER after January 16, 2012. AGC Life is a MO domiciled life insurance company and owner of certain affiliated life insurance companies of AIG.
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What is a Uniform Qualified Assignment? The Uniform Qualified Assignment is part of a series of model documents to effect a transfer of structured settlement payment obligors at the time a structured settlement is created. John Darer reviews uniform qualified assignments
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A structured settlement commutation rider is a custom option for structured settlements that permits all or a portion of the present value of future structured settlement payments to be paid in a lump sum. Typically the commutation is tied to the death of the annuitant
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An asset/liability mismatch caused by adverse taxation of annuities owned by non natural persons highlights one of the reasons why defendants and insurers and their settlement consultants must be certain that a qualified assignment meets each of the requirements of IRC 130(c)
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by Structured Settlement Watchdog "Why should defendants or liability insurers ever agree to settle a personal injury case using a structured settlement?" is the question posed by Patrick Hindert in the second of a multipart series " Structured Settlement Metrics". Hindert uses a national litigation management study as a new lever to attack national account structured settlement programs…