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: Taxes and Settlements
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9th Circuit Court of Appeals affirmed Tax Court decision, that concluded that a settlement wasn’t excludable from gross income because neither settlement agreement nor facts and circumstances of case demonstrate that the settlement was based on a plaintiff’s physical injury or physical sickness, or her loss of consortium arising from her husband’s physical injury or…
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A brief summary of the tax benefits of structured settlements in physical injury and non physical injury settlements with links to more information in case you want to get “into the weeds”.
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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