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 468B Qualified Settlement Fund
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It was a case of “Dick’ not getting ‘Jack’ when, as expected, the Treasury Panel conducting yesterday’s IRC 104(a)(2 hearing) stuffed ‘forum shopping’ interlopers Jack Meligan and Dick Risk by stating that the hearing WAS NOT the forum IRC 468B single claimant qualified settlement funds.
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Jack Meligan inaccurately generalized that NSSTA and its membership do not care about people with disabilities, when NSSTA is one of the largest donors and many of its members are actively involved with the American Association of Persons With Disabilities (AAPD)
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The proposed regs would eliminate the requirement that damages be based on “tort or tort type rights” in order to qualify for the section 104(a)(2) tax exclusion, and Incorporate 1996 legislation requiring that personal injuries and sickness damages be “physical” in order to qualify for the 104(a)(2) tax exclusion
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What a brilliant strategy! Is NYU law student Jeremy Babener being used as a "cheap but erudite tool" of those who collectively have hundreds of thousands of dollars vested in a project to convince Treasury to issue guidance as to IRC 468B concerning the use of single claimant qualified settlement funds, but have seen those efforts…
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Qualified settlement funds involving a single claimant were once heavily promoted by single claimant “QSF jockeys” as a method to get around insurance company approved lists and get a “full market survey”, The reality is anything but today. The status quo has changed.
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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.