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: Non Qualified Assignments
Non Qualified Assignments are assignments of liability to make periodic payments in structured settelments for taxable damages, certain periodic payment obligation that are exempy from taxation but do not qualify for assihgnment under IRC 130(c) as well as other business and personal financial solutions such as structured installment sales.
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MetLife has launched the Non-Qualified Assignment Flex Agreement (NQA-FA), providing enhanced payment flexibility not restricted by IRC 72(u). This product supports deferred payments, lump sums, and annual increases, allowing for customization. It serves as a settlement tool for non-physical injury claims, offering reliability and strong repayment features.
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Non Qualified Assignments originated in the 20th Century, rather than the 21st, initially to help settle workers’ compensation claims initiated before August 5, 1997, which did not qualify for IRC 130 qualified assignments. SAFECO National and BARCO Assignments Ltd were the first two NQ assignees.
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John Darer reviews what’s behind industry growth which saw March 2024 premium production at $774 million. Q1 2024 industry production was $2.273 BILLION, a new quarterly record that follows the structured settlement Industry’s $8.68B Record Year in 2023.
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A funding agreement is a low-risk, fixed-income B2B investment that an institutional investor may purchase similar to a period certain annuity. Funding Agrement structured settlements are an alternative to an annuity to fund a non qualified assignment using a domestic assignment company.
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A law firm in Fort Lee, New Jersey, questions the drawbacks of structured settlements but provides insufficient responses. The critiques regarding taxes and economic changes are addressed, emphasizing the stability and tax benefits of structured settlements. It also suggests attorneys collaborate with settlement planners for better outcomes and informed decisions.
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With proper regulation, could structured setlement receivables be useful settlement planning tools in taxable damage cases if transactional risks can be minimized/eliminated and are fully understood by buyers and certain settlement planners and others stop misrepresenting them as annuities?
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American General has recently introduced a number of periodic payment innovations to the structured settlement market Interest Rate Linked Structured Settlements (IRLSS) and Non Qualified Assignment Facility with Domestic Assignment Company and Ability to Defer
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If Harvey Weinstein, accused by numerous women of sexual harassment (and in a few cases, assault, ends up negotiating settlements with his accusers, many settlements will be taxable. After paying legal fees and federal and state income taxes, it could leave a third or less to the victim depending on their attorney’s contingency fee agreement.
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The U.S. Tax Court ruled in T.C. Memo 2017-191 that settlement proceeds to Laura Stepp for disability discrimination and related claims are fully taxable as gross income, as they do not qualify as personal injury damages. Proper documentation is crucial for determining the tax treatment of such settlements.