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: Single Claimant QSF
A Single Claimant QSF is a Qualfied settlement Funding with a single claimant.
-

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.
-
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.
-
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.
-
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
-

Full market access, in cases involving single claimant qualified settlement funds, is an improbabilty. If your structured settlement broker or settlement planner claims to have full market access for single claimant qualified settlement funds, insist on proof in writing.
-
A leading tax authority on structured settlements, Robert Wood recommends “avoiding the single claimant controversy by establishing QSFs with multiple claimants”
-
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.
-
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.
-
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?
-
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.