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.

Category: New Haven QSF

New Haven QSF includes 468B QSF Posts by John Darer, that have to do with settlement planning, QSF News and best practicess concerning Qualified Settlement Funds that may be of interest to New Haven  lawyers, lawyers with matters pending in State or Federal Court in Connecticut.  468B is the short form for the tax code section that refers to qualified settlement funds and QSF is the most widely used acronym for Qualified Settlement Fund.

  • The Counsel-Managed QSF: A Structure That Cannot Stand Up Under Banks Doctrine

    For attorneys and settlement planners who actually know how a 468B fund is supposed to work Treasury Regulations § 1.468B-1 The Treasury Regulations under § 1.468B-1 grant settling parties considerable latitude in structuring a qualified settlement fund. A QSF can be a state-law trust, and, in certain circumstances, if created by the defendant, it can…

  • Petal One: Continuing Jurisdiction and the Newman Affidavit

    Continuing jurisdiction is one of the core requirements for a Qualified Settlement Fund under 26 C.F.R. §1.468B‑1. It must be real, ongoing, and supported by transparency. In this first petal, the July 16, 2025 Newman affidavit becomes the factual window into how that requirement functions when tested. A governmental authority attempting to perform its federal…

  • Qualified Settlement Funds Offer Flexibility — Not Unlimited Time

    Qualified Settlement Funds (QSFs) offer temporary flexibility for plaintiffs but are not meant for prolonged use or speculative investments. Their purpose is to allow time for resolving liens and making informed decisions. However, misuse can arise through extended duration and inappropriate investment practices. QSFs should close once their objectives are met.

  • Why would one or more of the highlighted sections 26 CFR § 1.468B(c) be selectively omitted in the context of how qualified settlement funds have been heavily promoted to trial lawyers by certain settlement planners?  

  • Is Master Qualified Settlement Fund a Fable?

    Qualified Settlement Funds Advances and Updates, a 2020 presentation by tax attorney Robert Wood and Eastern Point Trust CEO Glen Armand raises doubts about the viability of a master qualified settlement fund. . A multi-case master qualified settlement fund is referred to as a fable, a fictitious narrative or statement, according toi Merriam-Webste