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: Punitive Damages Taxation

  • Internal Revenue Code § 104(a)(2) is an income tax exclusion which expressly states that punitive damages are not part of the exclusion

  •  The Obama administration seeks to raise nearly $60 billion by closing loopholes according to various news reports on May 11, 2009. These potential loophole closings have a potentially significant impact on settlement industry stakeholders .    "Another Loophole closing?" The tax "garrotte" includes items related to the estate tax, and also revived a bid to cap itemized deductions wealthy individuals…