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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The STRUCTURED SETTLEMENTS 4REAL® Blog is a highly regarded source for structured settlement news, information, and commentary, led by structured settlement and settlement planning subect mater expert John Darer CLU ChFC MSSC CeFT RSP CLTC. With two decades of operation, the blog and 4structures.com are recognized as comprehensive resources, offering detailed guides and specialized insights. Established in 2005, the blog caters to a broad audience, including legal professionals, injured individuals, families, and various stakeholders, providing reviews and opinions on settlement planning. John Darer, President of 4structures.com LLC, is a seasoned structured settlement expert with over 40 years of financial services experience and 31 years specializing in structured settlements. Based in Stamford, CT, he is a Certified Financial Transitionist and Registered Settlement Planner, holding insurance licenses in 45 states and the District of Columbia. John Darer is dedicated to transparency and advocacy, he emphasizes the importance of engaging trained and licensed professionals for settlement planning, offering valuable insights through his investigative journalism and professional commentary.
Structured Settlement Knowledge Base

Structured Settlement Knowledge Base

A Curated Guide to Structured Settlement Concepts, History, Law, Taxation, and Industry Developments

Welcome to the Structured Settlement Knowledge Base

Over the past five decades, structured settlements have evolved into a specialized field encompassing tax law, settlement planning, insurance products, assignment companies, financial regulation, secondary-market transactions, and public policy. Along the way, the industry has developed a language and body of knowledge that can be difficult for newcomers and even experienced professionals to navigate.

This page serves as a starting point.

Whether you are a settlement recipient, attorney, settlement planner, judge, journalist, regulator, insurer, student, or industry professional, the Knowledge Base provides a curated roadmap to some of the most important concepts, controversies, and developments in the structured settlement marketplace.

Foundations

These articles explain the core concepts upon which the modern structured settlement system was built.

What Is a Structured Settlement?

An introduction to structured settlements, their history, principal uses, and role in resolving personal injury and wrongful death claims.

Recommended Reading:

Qualified Assignments

How Internal Revenue Code Section 130 transformed structured settlements and created the modern assignment system.

Recommended Reading:

Non-Qualified Assignments

The evolution of NQAs, their uses, funding methods, and growing role in settlement planning.

Recommended Reading:

Foundational Articles

  • Understanding Non-Qualified Assignments
  • The History of NQAs
  • NQA Tax Considerations

Related Resources

  • Funding Agreements and NQAs (4structures.com)
  • MetLife NQA Flex
  • IRC §72(u) and NQAs

Funding of Periodic Payments

How future payment obligations are funded and secured.

Structured Settlement Annuities

The dominant funding mechanism throughout most of structured settlement history.

Recommended Reading:

Funding Agreements

A newer funding alternative emerging within the non-qualified assignment marketplace.

Recommended Reading:

Payment Obligations Versus Funding Assets

Why understanding the distinction matters.

Recommended Reading:

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Settlement Planning

The intersection of law, finance, government benefits, and long-term financial security.

Settlement Planning

How settlement planning evolved from structured settlement sales into a multidisciplinary profession.

Special Needs Planning

Protecting public benefits while preserving settlement proceeds.

Medicare Set-Asides

Understanding one of the most frequently misunderstood settlement planning tools.

Qualified Settlement Funds

An overview of Section 468B settlement administration.

Taxation

The tax rules that shape structured settlements and related planning strategies.

IRC Section 104(a)(2)

IRC Section 130

IRC Section 72(u)

Deferred Compensation and NQAs

Taxation of Transfers and Factoring Transactions

Recommended Reading:

  • [links]

Factoring and the Secondary Market

One of the most controversial and misunderstood aspects of the structured settlement industry.

Structured Settlement Factoring

How the secondary market developed and why it remains controversial.

Structured Settlement Protection Acts

The legislative response to growing concerns regarding transfer transactions.

Transfer Hearings

The role of courts in approving transfers of payment rights.

Valuation and Discount Rates

How transfer transactions are analyzed and priced.

Recommended Reading:

  • [links]

Frequently Misunderstood Concepts

Articles addressing terminology and concepts that are commonly confused or misrepresented.

Receivables Versus Annuities

Structured Settlement Receivables: Avoiding Misrepresentation – Structured Settlements 4Real®Blog November 7, 2017

NAIC Statutory Issue Paper 160: Receivables are Not Annuities Structured Settlements 4Real® Blog December 29, 2018

Ownership Rights Versus Payment Rights

Assignments Versus Funding Assets

Structured Settlements Versus Deferred Compensation Arrangements

Selling Payments Versus Selling Annuities

Recommended Reading:

Industry History

The people, organizations, legislation, and events that shaped the structured settlement industry.

Legislative Milestones

Tax Rulings and Regulatory Developments

Landmark Court Decisions

Avoid a “Knuckles Sandwich” on Structured Settlement Payments

Industry Organizations

Market Innovations

Industry Controversies

Recommended Reading:

Industry Participants

Understanding who does what in the structured settlement marketplace.

Settlement Recipients

Plaintiff Attorneys

Defense Counsel

Settlement Planners

Structured Settlement Brokers

Assignment Companies

Life Insurance Companies

Structured Settlement Companies: Top Choices for 2026 (4structures.com)

Factoring Companies

Courts and Regulators

Consumer Resources

Information for settlement recipients and family members.

Understanding Your Structured Settlement

Common Questions About Transfers

Consumer Protection Resources

Financial Planning Considerations

Editor’s Note

Structured Settllements 4Real® Blog (StructuredSettlements.blog) has documented the structured settlement industry for more than two decades. This Knowledge Base was created to help readers navigate the site’s extensive and growing archive and to provide a reliable alternative to the fragmented, incomplete, and sometimes inaccurate information found elsewhere on the internet.

This page is a living resource and will be updated periodically as new articles, research, and historical materials are added.

Readers can also use the poweful search feature on the site using key words, searching for relevance, newest or oldest, or by specific tags or categories. Just enter the key word you’re searching for, in the search box at the bottom of this page.