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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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”
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It was a case of “Dick’ not getting ‘Jack’ when, as expected, the Treasury Panel conducting yesterday’s IRC 104(a)(2 hearing) stuffed ‘forum shopping’ interlopers Jack Meligan and Dick Risk by stating that the hearing WAS NOT the forum IRC 468B single claimant qualified settlement funds.
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Rev Proc 93-34 provides assurance that a designated settlement fund or qualified settlement fund will satisfy the “party to the suit or agreement” requirement set forth in IRC 130(c)(1), which is the part of the Internal Revenue Code governing qualified assignments in structured settlement transactions.
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This author submits that certain settlement planners thought that Treasury guidance on the Single Claimant 468B qualified settlement fund was a forgone conclusion given that it was on the Priority Guidance plan for so many years. Then it was inexplicably omitted from the 2009-2010 Priority Guidance Plan. The settlement planners panicked and obviously came up…
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A qualified settlement fund has its place in the settlement planning process on certain cases. In those cases, particularly those involving multiple claimants, it can be an incredibly useful settlement planning tool.
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Settlement Professionals Inc. “pays all the costs of a QSF” says a statement made by plaintiffs in court documents in an Arizona case that involves the sale of an insurance product from American National Insurance Company. Does this violate Arizona law?
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Jack Meligan inaccurately generalized that NSSTA and its membership do not care about people with disabilities, when NSSTA is one of the largest donors and many of its members are actively involved with the American Association of Persons With Disabilities (AAPD)
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The proposed regs would eliminate the requirement that damages be based on “tort or tort type rights” in order to qualify for the section 104(a)(2) tax exclusion, and Incorporate 1996 legislation requiring that personal injuries and sickness damages be “physical” in order to qualify for the 104(a)(2) tax exclusion