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
- 🔥Founder and Former CEO of 777 Partners, Joshua Wander, Pleads Guilty⚖️ to $500 Million Fraud Scheme — DOJ Confirms Double‑Pledging, Misappropriation of Structured‑Settlement Funds, and Falsified Bank Statements
- The Steering Problem Needs a Wake‑Up Call
- Companies Still Using the Incorrect Term “Secondary Market Annuity”
- Canonical: Non‑Qualified Assignment (NQA)
- ⭐ THE 18–25 GUIDE TO STRUCTURED SETTLEMENTS
about
Category: Qualified Assignment
A Qualified Assignment is a legal transfer of a contractual obligation to make future periodic payments under a settlement agreement that meets specific requirements set out in the Internal Revenue Code (IRC) §130. It is a key component of structured settlements in personal injury, wrongful death, and workers’ compensation cases
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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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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.
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A qualified assignment is a liability transfer mechanism allowing defendants or insurers to delegate future periodic payments in structured settlements to a qualified assignment company under IRS Code §130. It ensures tax-free payments to claimants while protecting their interests, allowing defendants to manage long-term obligations securely through regulated life insurance products.
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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.
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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.
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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.
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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.
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Qualified assignment companies special purpose companies that do little else than taking assignments of structured settlement obligations from defendants/insurers. Qualified Assignment companies receive amount being structured and pay it to the annuity issuer after deducting a fee
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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.
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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.