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
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Category: IRC 130 Qualified Assignment Tax Exclusion Qualified Assignee
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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.
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Are Treasury Funded Structured Settlements tax-free? It depends on their purpose. Treasury Funded Structured Settlements can be utilized to pay both qualified and non-qualified settlements. Damages for both taxable and non-taxable settlements can be funded using United States Treasury obligations.
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A qualified assignment under IRC Section 130(c) is designed to take on the obligation to pay future periodic payments for damages that qualify under IRC 104(a)(1) and IRC 104(a)(2). That’s it.
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Rev Proc 93-34 provides assurance that a designated settlement fund or qualified settlement fund will satisfy the “party to the suit or agreement” requirement set forth in IRC 130(c)(1), which is the part of the Internal Revenue Code governing qualified assignments in structured settlement transactions.
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A standard general release does not meet the requirements for establishing a structured settlement due to the problematic phrase “receipt of which is hereby acknowledged.” This implies constructive receipt or actual receipt has occurred, even though the money has not yet been transferred.
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I have a great deal of respect for David Higgins, as an attorney I’ve had the experience of working with, but the recommendation seems to have a narrow application (personal injury) and in my opinion, judging solely on Babener’s commentary, the variables have not been completely thought through.
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Learn more about secured creditor status and the form of qualified assignment needed on structured settlements where secured creditor status is desired.