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.
Recent Posts
- 🌿 THE PLANTIFF HEDGE — Q2 2026
- Bad Faith Structured Settlements
- Most Trustworthy Structured Settlement Annuity Companies 2026 by Newsweek/Statista
- The Counsel-Managed QSF: A Structure That Cannot Stand Up Under Banks Doctrine
- Unparalleled Access to NSSTA Members is Unparalleled Baloney from Mailing List Broker
about
Category: Qualified Assignment
-

The Periodic Payment Settlement of 1982, a public law that allows defendants to assign their obligations (via a “qualified assignment”) to make future periodic payments to a third party without retaining a future obligation to the injured party has benefits to all sides. Read more.
-

A qualified assignment is an assignment of obligation to make future periodic payments which satisfies the requirements of Internal Revenue Code (IRC) §130. The periodic payments must be damages payable by the defendant,its liability insurer, or a QSF and excludable under §104(a)(1) or (2)
-

Does Wyoming’s adherence to Dillon’s Rule mean that towns like Lovell, Glenrock and others “can’t assume powers not expressly delegated”? How about delegating a power, that may not be expressly granted by the state, to a 3rd party, like the power to enter into a qualified assignment?
-

A Qualified Assignment Release and Pledge Agreement is a legal document, the execution of which sets the 2nd stage of a structured settlement transaction in motion, in the context of personal injury or wrongful death settlements where there is a desire for the Payee to have secured party status.
-

Pacific Life & Annuity Services, Inc., is the qualified assignment company for all Pacific Life branded structured settlements and include underwriting companies Pacific Life Insurance Company in all states but New York and Pacific LIfe & Annuity company for all claims with touch points to New York.
-

Qualified assignments only became available for workers compensation cases filed AFTER August 5, 1997. An outstanding workers compensation liability can also be settled using a reinsurance solution if the employer is insured.
-
In a buy and hold, the structured settlement annuity policyholder is the Defendant or the Defendant’s insurer. With the qualified assignment method, the qualified assignment company is policyholder. Where does not leave the person receiving payments? Read on.
-
Digital copies of structured settlement documents stored on a computer may be useless and inaccessible, if the beneficiary cannot get into a computer, smartphone, or cloud account, after accounts are frozen at the notice of death and/or passwords cannot be found.
-
The favorable tax treatment of indexed linked structure settlement payments, was affirmed by the IRS in Private Letter Ruling 201435006, published on August 29, 2014.
-
A structured settlement annuity is typically owned by a qualified assignment company if the annuity is being purchased as a “qualified funding asset” to pay damages as consideration for the settlement of physical injury, physical sickness, workers’ compensation, or wrongful death survivor claims.