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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The United States Depart of Treasury has issued long rumored Final Regulations on IRC 468B. Before “QSF jockeys” start cracking open their Veuve Cliquot, the issue of “single claimant” qualified settlement funds was NOT addressed, despite being on the Guidance Project list.
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As things sit today, if you want a structured settlement out of such single claimant qualified settlement funds, your client will not get the full market opportunities that the proponents advertise. This fact may or may not be made transparent by the proponent.
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If certain requirements are met Rev-Proc 93-94 permits the QSF to be a party to a suit or agreement for the purpose of IRC 130, thus enabling qualified assignments to be done out of a qualified settlement fund
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It is unfortunate that the overly aggressive and excessive use of QSFs by a small group of structured settlement brokers and planners could potentially lead to unfavorable outcomes from the Treasury. This may prompt increased scrutiny from annuity issuers and reduce options available to injury victims.
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With respect to “no cost ” qualified settlement funds Counsel for the Arkansas Insurance Department, faced with the same set of facts presented to NY, stated: “After reviewing the NY Department’s opinion, I am of the opinion that the Arkansas Insurance Code would prohibit the activity
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The next time you get a piece of The Rock, it won’t include a single claimant qualified settlement fund. Prudential Insurance Company of America dealt a blow to promoters when it announced that it will no longer write structured settlement annuities stemming from single claimant qualified settlement funds (“QSF”)
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A proponent of QSFs say that “by increasing the frequency of structuring, and the accurate matching of future payments to future needs, the use of QSFs will prevent premature dissipation (and the need to factor) in many cases”.
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Qualified settlement funds involving a single claimant were once heavily promoted by single claimant “QSF jockeys” as a method to get around insurance company approved lists and get a “full market survey”, The reality is anything but today. The status quo has changed.
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Patrick Hindert’s latest critique takes aim at a concept he calls 468B QSF settlement consulting. This idea apparently revolves around the typical use of a 468B QSF trust fund, which often seems to introduce unnecessary expenses to settlement transactions.
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A leading tax authority on structured settlements, Robert Wood recommends “avoiding the single claimant controversy by establishing QSFs with multiple claimants”