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: Single Claimant 468B
Single Claimant 468B is a category that includes blogs with news and commentary concerning qualified settlement funds with a single claimant that may be helpful to personal injury lawyers, claimants and other parties. 468B refeers to the section of the Internal Revenue Code, as amended, that is a foundational rule concerning QSFs.
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A plaintiff cannot compel a Defendant or its Insurer to pay settlement proceeds into a Qualified Settlement Fund involving a single plaintiff says a Florida Court Order dated June 2, 2011, despite the fact that establishment of a qualified settlement fund had already been approved by the court in a settlement with a co-Defendant
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Can you structure damages paid for pre-death pain and suffering or other elements of damages originating PRIOR to the decedent’s death? Can a decedent’s heirs avoid these elements of damages by simply allocating 100% to wrongful death?
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With respect to single claimant qualified settlement funds, Keener suggests to other Primerus network defense lawyers that there is no comfort to be had by defendants and insurers in plaintiffs and their attorneys providing additional indemnification
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Spotted Dick by Structured Settlement Watchdog "Spotted Dick" a steamed "sue it" pudding containing a dried fruit (single claimant 468B QSF)… Well if it wasn't obvious before. it is obvious now that "The Dick" has spots. Beyond Structured Settlements March 1, 2010 (Dick) Risk offered two comments after the (recent IRC 104(a)(2) hearing. First, what…
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In Sorcery and "Risk" Craft in Back Door Rescue to Single Claimant IRC 468B QSF" we discussed Dick Risk's "magic potion" for the rescue of the single plaintiff qualified settlement fund project. The NSSTA has pounced with all the fervor of an unleashed Maxine Nightingale lyric: "…And if you get hurt (If you get hurt)By…
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Risk suggested wrapping the support to the single claimant 468B QSF argument into IRC 104.in Tax Notes October 7, 2009. The then 7 year pending issue of guidance on the single claimant 468B was removed from Treasury’s 2009-2010 Priority Guidance Plan much to the chagrin of its proponents.
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This author is not denying that there are merits to the idea of a single claimant 468B qualified settlement fund under certain circumstances. Its proponents however have failed strategically. Perhaps it’s time to go back to the stable and saddle up a NEW horse.
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There are now fewer structured annuity options when using a single claimant qualified settlement fund than otherwise. How much errors and omissions coverage is out there covering the work of settlement planning practitioners who wholesale single claimant 468B qualified settlement funds?
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Moving on to the rebating discussion, If the rebating laws are repealed, who gets the rebate when a structured settlement annuity is placed? The buyer is the qualified assignment company. Consider these points for discussion:
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A structured settlement lock in is a commitment. The life insurer, relying on the commitment and must set aside assets to cover the obligation. If the funding does not later materialize and investment values go in the wrong direction, the insurer must eat the loss.