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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A qualified assignment is a legal transaction that is used, with the consent of a Plaintiff, to transfer an obligation to make future periodic payments of damages to a Plaintiff, from a Defendant, Insurer or Qualified Settlement Fund, to a qualified assignment company. The Assignee holds the annuity.
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Settlements for wrongful termination, sexual harassment, discrimination, failure to promote, ADEA and other employment lawsuits, represent taxable damages. Lawyers for employers and employees can bring efficient conclusion to employment cases by using non qualified structured settlements
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Depending on the non qualified assignment facility used, non qualified structured settlements can be funded with annuities, United States Treasury obligations, professional money management (based on objective formula) and/or structured settlement payment rights.
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What can you use to fund a structured settlement? Can you use “recycled” structured settlements? Purportedly a Private Letter Ruling request is afoot.
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The Structured Oil & Gas Lease Bonus Payment Option allows landowners to take advantage of IRS Revenue Ruling 68-606 by spreading out a lease bonus payment over a number of years, instead of getting whacked all at once in the first year.
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If you are (or our your client is) having a good year financially and anticipate endorsement fees that only add to this year’s tax bill singers/songwriters, actors/ actresses, athletes and other famous endorsers can benefit from structured celebrity endorsement fees.
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Non-qualified assignments can be used in environmental, divorce, employment, property cases, commercial disputes and attorney fees as well as like deferral of celebrity endorsement fees, lotteries and contests and structured installment sales (an alternative to the 1031 Exchange