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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Category: QSF Administration
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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…
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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…
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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.
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Qualified settlement funds are on the Priority Guidance Plan for the first time since 2009. This author understands that the focus is on potential accounting abuses of qualified settlement funds and not structured settlements.
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As more settlement planners have ventured into qualified settlement fund administration in the hope of stirring up the money funnel for big structured settlement annuity, life insurance and investment commissions, perhaps it’s time for ethical questions to be raised. Can one wear too many hats?