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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about
Category: IRS on Factoring
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The IRS Structured Settlement Factoring Audit Technique Guide was revised in 2009 and 2020, but has disappered in 2025 without a trace. The guide contained useful information for someone who wants to know the basis for Structured Settlement Protection Acts and IRC 5891, a section often cited by settlement professionals.
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IRC 5891 imposes an excise tax on structured settlement purchasers who don’t play by the rules. The excise tax is 40 percent of the factoring discount.
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The Structured Settlement Factoring Audit Technique Guide (rev. 8-2009) on the IRS website provides valuable information on how the IRS views and interprets the laws concerning the excise tax on the factoring discount in structured settlement factoring transactions, imposed under IRC 5891.
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Greg A. Williams, a wannabe cash now expert from Florida International University (FIU) on Ezine, claims to be "well read in Finance, Legal Topics, Technology, Education, Travel and Cooking" . Judging from these images we can tip our hats to his impressive Origami skills. Yet Greg A. Williams is unimpressive and flunks as an expert…