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
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- 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: IRC 130 Qualified Assignment Tax Exclusion Qualified Assignee
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Risk suggested wrapping the support to the single claimant 468B QSF argument into IRC 104.in Tax Notes October 7, 2009. The then 7 year pending issue of guidance on the single claimant 468B was removed from Treasury’s 2009-2010 Priority Guidance Plan much to the chagrin of its proponents.
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The new website of John Bat’s Plaintiff Settlement Solutions Incorporated (“PSSI”, pronounced “Pissy”) is NOT one of “life’s moments that takes our breath away”. As Will Smith might have paraphrased back in the day, time to start “gettin’ pissy with it”
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“Structured settlement annuities are as a (sic) result of broadly articulating litigation that’s occurred between parties where a (sic) economic award has been given by one party to another as a (sic) result of a court action”. Source: Settlementblog.net Is an “broadly articulating litigation” something like a reticulated python? What if the “articulation” is itself…
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In December 2006, a legal opinion raised doubts about the ability of assignment companies to restructure periodic payments, leading many insurers to withdraw from commutation programs, favoring factoring companies. However, a 2009 IRS ruling clarified that assignment companies could restructure obligations without tax implications, allowing insurers to resume commutation offerings.
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The road to financial literacy begins with the teachers, advisers, brokers and consultants.
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The requirements of Internal Revenue Code Section 130, and its embodiment in language in settlement agreements, provide that you cannot withdraw money from a structured settlement. Therefore in the strictest sense, there can be no penalty for an early withdrawal.
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At the creation of a structured settlement that includes a qualified assignment, the proper memorialization of the sequence of events is critical to the long term tax treatment of the structured settlement payments in the plaintiff’s recovery.
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A Qualified Assignment is an assignment of obligation to make future periodic payments which satisfies the requirements of Internal Revenue Code (IRC) § 130. In a structured settlement agreement the original obligor (the defendant, insurance carrier for the defendant, or the trustee of a qualified settlement fund, assigns its obligation to make the future periodic…
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“Restrictured settlement” implies that you can take an existing structure and “contruct”, “form a new structured settlement or provide with a new structured settlement. Indeed by clicking on the link you can see that there is quote from someone who has apparently “restructured” his settlement. “
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Structured settlements expert John Darer discusses what is a qualified assignment and how it fits into a structured settlement transaction. It is important for an attorney to have an understanding of qualified assignments to avoid flaws in settlement documents.