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(d) Qualified Funding Asset
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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. The periodic payments must be damages payable by the defendant,its liability insurer, or a QSF and excludable under §104(a)(1) or (2)
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Whether structured settlement payments have to be Equal (or Substantially Equal) depends on the Nature of Claim and the Settlement Planning Solution being used. Read about IRC 72(u), where it applies, and the exceptions to the non natural person rule. John Darer Reviews
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JG Wentworth must be buying something if people have been scoring all that “cash now”. What the heck is it? Think “Receivables Purchase Agreement” not ” Buying an Annuity”. Raising cash from your structured settlement means you are selling receivables or structured settlement payment rights.
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A structured settlement annuity is insurance product that (1) can provide multiple payment streams, as well as (2) different types of structured settlement payments, in a single annuity contract that can be customized to a person’s needs.
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IRC 130(c) is a definition of what a qualified assignment IS, in the context of what a qualified assignment DOES from a tax standpoint. IRC 130(c) and the other parts of IRC 130 are not mutually exclusive. Potentially huge tax consequences to attorneys deferring with factored structured settlements.
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Is a structured settlement an annuity? A structured settlement is not an annuity, it is a form of settlement that is typically funded with an annuity, but may be funded with other vehicles. An annuity is a type of qualified funding asset defined under IRC 130(d). A structured settlement can also be funded with United…
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A structured settlement broker is a licensed and regulated professional who provides professional advice and places structured settlement annuities and may provide fianncial advice and placement of financial vehicles pursuant to professional licenses.
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A Qualified Assignment is Not a “Pickled Pepper”. In order to make a qualified assignment of an obligation there needs to be an obligation to assign. Arranging to have something dedicated is not an obligation. If I dedicate the next song to you, that is not an obligation.