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: Qualified Assignment Company
A Qualified Assignment Company is a company that assumes the liability to make periodic payments under a structured settlement in compliance with IRC 130.
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A Qualified Assignee is an entity that assumes liability for making periodic payments in a structured settlement, funded by qualified assets. In contrast, a Court Ordered Assignee is an investor in structured settlement payment rights, which arise when structured settlements are sold, governed by qualified orders that ensure legality and protect payees’ interests.
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Most structured settlement annuity issuers guarantee the performance of the qualified assignment company by the annuity issuer. Others offer guarantees from another member of a family of insurance companies or a guarantee from an upstream holding company.
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It’s a bummer when seasoned settlement professionals publish incorrect information about basic structured settlement fundamentals.
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A qualified assignment is a transfer of a contractual obligation to make future periodic payments under a settlement agreement, which satisfies the requirements of Internal Revenue Code (IRC) § 130.
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Best’s Review has published “Standing the Test of Time” its annual report of insurance companies that have demonstrated their financial strength for half a century or more. Many current and past structured settlement annuity issuers make the list.
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The qualified assignment company for structured settlements funded with annuities issued by American International Assurance Company of New York changed to American General Annuity Service Corporation (AGASC) effective July 1, 2009.
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In December 2006, a legal opinion raised doubts about the ability of assignment companies to restructure periodic payments, leading many insurers to withdraw from commutation programs, favoring factoring companies. However, a 2009 IRS ruling clarified that assignment companies could restructure obligations without tax implications, allowing insurers to resume commutation offerings.
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At the creation of a structured settlement that includes a qualified assignment, the proper memorialization of the sequence of events is critical to the long term tax treatment of the structured settlement payments in the plaintiff’s recovery.
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Learn more about secured creditor status and the form of qualified assignment needed on structured settlements where secured creditor status is desired.