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Structured Settlements and Periodic Payment Judgments

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by Daniel W. Hindert, Joseph J. Dehner, Patrick J. Hindert


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An excellent treatise which I recommend to all tort trial lawyers.
Philip Corboy of Corboy & Demetrio, P.C., Chicago

A must have for every structured settlement professional who intends to provide comprehensive service to his/her clients. It likewise is a second to none reference source for both attorneys and claims professionals that facilitates quick access to complex areas of the law involved in the settlement of both personal physical injury and other claims.
Karen D. Meyers, MBA/JD, MEd, CPCU, CLU, FLMI, CSSC, NSSTA Certification Chair
Little, Meyers & Associates, Ltd.


Structured Settlements and Periodic Payment Judgments is a complete reference work for attorneys, settlement planners, and insurance and annuity brokers. It contains complete and current coverage of all issues confronting those who resolve personal injury cases through structured settlements or who litigate cases under periodic payment of judgment rules. Topics include: negotiation strategies; annuity testimony to prove future losses; the responsibilities of plaintiff and defense counsel; IRC Section 468B Settlement Funds; annuity rates; evaluating the financial strength of insurance companies; state insurance guarantee associations; financing alternatives; the interrelationship of periodic payments and entitlement to Social Security, Medicare and other public benefits; evaluating and augmenting damages; expert testimony; mass tort litigation; effects of tax legislation; structured settlement work processes; factoring; structuring worker's compensation cases; and more.

Structured Settlements and Periodic Payment Judgments brings you the historical underpinnings, latest case law and statutory developments. It also provides numerous sample forms, including settlement forms, jury verdict forms, privacy waivers, offer letters, interrogatories, document requests and an attorney fee agreement, as well as ratings for life insurance companies and lists of companies that provide periodic payments.

Book #00598; looseleaf, one volume, 858 pages and one CD-ROM; published in 1986, updated as needed; no additional charge for updates during your subscription. Looseleaf print subscribers receive supplements. The online edition is updated automatically. ISBN: 978-1-58852-037-1


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  • Availability: Available
  • Brand: Law Journal Press
  • Product Type: Books
  • Edition: 0
  • Page Count: 858
  • ISBN: 978-1-58852-037-1
  • Pub#/SKU#: 598
  • CDs: 1

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  • Daniel W. Hindert
Daniel W. Hindert, a graduate of Williams College and Vanderbilt Law School. He is now a partner in Lewis Hansen in Salt Lake City, where he advises clients on personal injury litigation, both plaintiff and defense.

www.parsonsbehlelaw.com


Author Image
  • Joseph J. Dehner
Joseph J. Dehner, an honors graduate of Princeton University and the Harvard Law School, is a member of Frost, Brown & Todd LLC, a Midwestern law firm, with his office in Cincinnati, Ohio.

www.frostbrowntodd.com


Author Image
  • Patrick J. Hindert
Patrick Hindert is Managing Director of S2KM Limited. He is member of the Ohio State Bar Association and graduated from Harvard College and the University of Michigan Law School.

Hindert has been a leader within the structured settlement industry since since 1977. He previously served as President of Benefit Designs, Inc. (1977-98) and The National Structured Structured Settlement Trade Association (NSSTA) (1990-91) as well as Executive Director of the Society of Settlement Planners (SSP) (2003).

Hindert authors S2KM's blog "Beyond Structured Settlements" as well as S2KM's wikis. With Daniel Hindert and Joseph Dehner, Hindert authors Structured Settlements and Periodic Payment Judgments published by Law Journal Press® and updated semi-annually.

CHAPTER 1
Introduction and History

§ 1.01 Structured Settlement and Periodic Payment Defined
[1] Lump Sum v. Periodic Payment
[2] Periodic Payment v. Structured Settlement
[3] Varieties of Structured Settlement Arrangements
§ 1.02 History of Structured Settlements and Periodic Payment Judgments
[1] Common Law Reliance on Lump Sum Payment
[2] Single Recovery Rule and Structured Settlements
[3] Precedents for Periodic Payment of Damages
[4] Early Use of Structured Settlements
[5] Historical Trends and Transitions
[6] Legislative History
[7] Significant Historical Developments
§ 1.03 Expanding Use of Structured Settlements
[1] The Structured Settlement Market
[2] Structured Settlement Law
[3] Public Policy
[4] Standards and Practices
§ 1.04 Advantages and Disadvantages of Structured Settlements
[1] Advantages to Claimant
[2] Disadvantages to Claimant
[3] Advantages and Disadvantages to Plaintiff’s Attorney
[4] Advantages and Disadvantages to Defendant and Insurer
[5] Advantages and Disadvantages to Defense Attorney
[6] Summary of the U.S. Structured Settlement Experience
§ 1.05 Use of Structured Settlements Outside the United States
[1] Canada
[2] United Kingdom
[3] Continental Europe
[4] Australia and New Zealand
[5] Other Countries
§ 1.06 Impact on Tort System

CHAPTER 2
Taxation of Damages Received by Claimant

§ 2.01 Whether and When Settlements and Judgments Are Taxable
§ 2.02 History of the Statutory Exclusion
§ 2.03 Scope of the Exclusion
[1] “Damages (Other Than Punitive Damages) Received . . . On Account of Personal Physical Injuries or Physical Sickness”
[2] Damages “Received . . . as Periodic Payments”
[3] Nonexclusion of Damages Due to Prior Medical Deductions
[4] Other Exempt Recoveries
[5] Practice Tips for Minimizing the Risk of an IRS Settlement Challenge
§ 2.04 Deduction of Expenses
[1] Attorney Fees and Other Costs of Litigation
[2] Medical Expenses
§ 2.05 Tax Consequences of Damage Awards as to a Decedent’s Estate
[1] Tax Consequences Compared: Proceeds from Wrongful Death and Survival Actions vs. Proceeds from Causes of Action That Arise Before the Injured Person’s Death
[2] Statutory Grounds for Estate Tax Inclusion of Periodic Payments
[3] Valuation of the Right to Receive Periodic Payments
[4] Planning Considerations
[5] Payment of an Estate Tax Liability
§ 2.06 Non-Qualified Assignments

CHAPTER 3
Financing Alternatives for Structured Settlements and Periodic Payment Judgments

§ 3.01 Introduction
§ 3.02 The Periodic Payment Obligation
[1] No Obligation
[2] Assumption of Obligation
[3] Transfer of Obligation
§ 3.03 Periodic Payment Financing Alternatives
§ 3.04 Internal Financing
[1] Internal Financing of the Duty to Make Periodic Payments Defined
[2] Contractual Rights and Duties
§ 3.05 Annuity Financing
[1] Annuity Financing of the Duty to Make Periodic Payments Defined
[2] Contractual Rights and Duties
[3] Legal Interests in the Annuity Contract
[4] Settlement Annuities
[5] Standard Age Ratings
[6] Substandard Age Ratings
[7] Annuity Pricing and Price Changes
[8] Assessment of Premium Taxes
[9] Life Insurance Insolvencies
[10] Life and Health Insurance Guaranty Associations
[11] First Executive Corporation and the Executive Life Insurance Companies
[12] Executive Life Insurance Company of California Insolvency
[13] Executive Life Insurance Company of New York Insolvency
[14] Other Life Insurance Insolvencies Involving Structured Settlements
§ 3.06 Qualified Assignment
[1] Qualified Assignment of the Duty to Make Periodic Payments Defined
[2] Contractual Rights and Duties
[3] Compliance with Statutory Requirements
[4] U.S. Government Bond Funds
[5] Qualified Assignment as a Secured Transaction
[6] Qualified Assignment from a Section 468B Fund
[7] Qualified Assignment from Offshore Company
§ 3.06A Non-Qualified Assignment
§ 3.07 Periodic Payment Reinsurance with Transfer of the Duty to Make Periodic Payments
[1] Indemnity Reinsurance
[2] Periodic Payment Reinsurance with Transfer of the Duty to Make Periodic Payments
§ 3.07A Settlement Trusts
[1] Introduction
[2] Types of Settlement Trusts
[3] Selecting a Settlement Trustee
§ 3.08 Reversionary Grantor Trust
[1] Reversionary Grantor Trust Defined
[2] Rights, Duties, and Powers
§ 3.08A Supplemental Needs or Special Needs Trusts
[1] Supplemental Needs or Special Needs Trust Defined
[2] Characteristics of a Supplemental Needs or Special Needs Trust
§ 3.08B Section 468B Settlement Funds
[1] What Are Section 468B Funds?
[2] Statutory and Regulatory Background
[3] When and Why Are 468B Funds Used?
[4] What Are the Mechanics of Setting Up and Operating a 468B Fund?
[5] Practice Pointers for Courts, Litigators and Fund Administrators
§ 3.09 Surety Bonds and Other Financial Guarantees
[1] “Surety” Which Is Not a Surety
[2] Surety Within Same Economic Family as Assignee
§ 3.10 Other Financing Vehicles
[1] Introduction
[2] Personal Injury Settlement Planning
[3] State Funds and Statutes
[4] Life Insurance
[5] Retained Asset Accounts
[6] Variable Annuities
[7] Indexed Annuities
[7A] Market-Based Programs
[8] Commutation Riders
[9] Medical Cost Products
[10] The “Recycling” of Structured Settlement Payment Rights After Those Payment Rights Have Already Been Factored
[11] Conclusion

CHAPTER 4
Role and Responsibilities of Defense Counsel in Structured Settlements

§ 4.01 Why the Nature of the Settlement Matters to the Defense
[1] Effect of Periodic Payments on the Defense
[2] Structured Settlement Participants
[3] Basic Structured Settlement Questions for Defendants
[4] Structured Settlement and Values Metrics
§ 4.02 Insurance Policy Issues
[1] Control of Decisions
[2] Policy Limits
§ 4.03 Financial Impact on Defense Participants
[1] Taxable Self-Insured Defendants
[2] Nontaxable Self-Insured Defendants
[3] Liability Insurers
§ 4.04 Privacy
§ 4.04A Negotiating Structured Settlements vs. Cashing Out
§ 4.05 Defendant Disclosure Issues
[1] Introduction
[2] State Structured Settlement Protection Statutes
[3] Product Disclosures and Representations
[4] Conflicts of Interest
[5] Medicaid/Medicare Disclosures
[6] Security Law Issues
[7] Class Action Lawsuits v. Defendants
[8] Meeting Professional Responsibilities
§ 4.06 Drafting of Settlement Documents
[1] Ultimate Responsibility for the Settlement Documents
[2] Release for All but the Obligor
[3] Definition of Roles and Obligations
[4] Court Approval
[5] Sealing of Court File
§ 4.07 Multiple Defendants
[1] Management by the Defense
[2] Options for Defense Participants
[3] The Importance of Clear Drafting of Settlement Documents

CHApTER 5
Role and Responsibilities of Plaintiff’s Counsel in Structured Settlements

§ 5.01 Why the Nature of a Settlement Matters to the Plaintiff’s Attorney
[1] Effect of Structured Settlements on the Role of the Plaintiff’s Attorney
[2] Assistance Available to Plaintiffs and Their Attorneys
[3] Checklist
[4] Plaintiff Attorney Surveys
§ 5.02 Comparing Lump Sum and Structured Settlements
[1] Many Different Criteria Are Appropriate for Decision Making
[2] Financial Criteria
[3] Comparing Settlement Alternatives
[4] Interrelationship with Government Benefits
[5] Ability to Liquidate a Structured Settlement
[6] The Special Case of Minors and Incompetents
[7] Efforts to Get a Lump Sum and Then Structure It
§ 5.03 Using a Qualified Assignment to Make the Plaintiff a Secured Creditor
[1] Deciding Whether and How to Grant Secured Creditor Rights
[2] Impact of Article 9 of Uniform Commercial Code
[3] Methods of Securing the Transaction
[4] Security Interests in Annuity Contracts
[5] Security Interests in U.S. Government Obligations
§ 5.04 Addressing the Risk of Nonpayment to a Claimant
[1] Protecting the Claimant
[2] Creditor Rights Against the Obligor
[3] Other Rights and Remedies for Collecting Periodic Payments
[4] Evaluating the Obligor and Others Involved in Making Periodic Payments
[5] Obtaining Representations from the Defense
§ 5.05 Control of Decision Making About Structured Settlements
[1] Control Issues
[2] How Plaintiffs Can Increase Control
[3] Privacy
§ 5.06 Drafting Settlement Documents
[1] Ultimate Responsibility for Certain Aspects of Settlement Documents
[2] Definitions of Payees
[3] Other Matters of Plaintiff’s Concern
[4] Addressing Subrogation Rights
§ 5.07 Attorney Compensation
[1] Determining the Amount of a Contingent Fee
[2] Deferred Compensation of Attorney Fees
[3] Products Available to Attorneys

CHAPTER 6
Case Preparation

§ 6.01 Increased Need for Information about the Claimant
§ 6.02 Structured Settlement Consultants
[1] Roles and Responsibilities of Consultants
[2] Selecting Structured Settlement Consultants
[3] Business Practices of Consultants
§ 6.03 Evaluation and Argumentation of Damages
[1] Determinants of Future Loss
[2] Present Value of Future Loss
§ 6.04 Sample Evaluation of Damages
[1] Hypothetical Claim for Brain-Damaged Child
[2] Purpose of Evaluation
[3] Findings of Economic Loss
[4] Comparison of Key Assumptions
[5] Effect of Alternative Assumptions
[6] Application of Periodic Payment
§ 6.05 Discovery Issues
[1] Scope of Discovery
[2] Potential Bars to Discovery
[3] Direct Discovery from a Settlement Consultant
§ 6.06 Using a Checklist
[1] Contents of Checklist
[2] Checklist of Documents

CHAPTER 7
Case Negotiation

§ 7.01 Introduction
§ 7.02 Guidelines for Negotiating Structured Settlements
[1] Initial Case Review
[2] Assemble Supporting Materials
[3] Determine Each Participant’s Position on Use of Periodic Payment
[4] Identify Specific Objectives for Each Negotiating Session
[5] Making an Offer
[6] Analyzing an Offer
[7] Concluding a Negotiation
§ 7.03 Defense Strategies
[1] Evaluate and Confirm the Role of Structured Settlements
[2] Define a Negotiation Strategy
[3] Establish Value by Reference to Claimant’s Economic Needs
[4] Negotiate Benefits, Not Cost
[5] Make Only One Offer at a Time
[6] Condition Any Structured Settlement Offer or Counter Offer on the Client’s Preferred Method of Financing
[7] Condition the Offer on Confidentiality From Third Parties
[8] Make All Mandatory Disclosures
§ 7.04 Claimant’s Strategies
[1] Determine Whether Structured Settlement is Appropriate
[2] Determine Defendants’ Structured Settlement Policy and Strategy
[3] Identify and Retain Structured Settlement Experts
[4] Use a Period Certain That Approximates the Claimant’s Life Expectancy
[5] Negotiate Benefits Separately for Each Claimant
[6] Consider Alternatives to Big Balloon Payments With Long Deferrals
[7] Evaluate Attendance by a Claimant
[8] Ask the Defense to Unbundle the Financing
§ 7.05 Other Issues
[1] Liens on Amounts Recoverable by Claimant
[2] Bad Faith
[3] Offers of Judgment
[4] Post-Judgment Settlements
[5] Disclosure of Cost
[6] Attorney Fees
[7] Structured Settlement Compensation
[8] Representations Regarding Taxation and Financing
[9] Complex Litigation
[10] The Court’s Role
§ 7.06 Negotiation Checklist

CHAPTER 8
Case Closing

§ 8.01 Introduction
§ 8.02 Administrative Steps in Closing
[1] Defense Counsel Gives Notification of Settlement or Judgment
[2] Consultant Confirms a Financing Commitment
[3] Obtaining Court Approval
[4] Defense Team Submits All Closing Materials to Consultant
[5] Consultant Obtains Financing and Sends Evidence to Defense Team
§ 8.03 Closing Documentation
[1] Need for Careful Drafting
[2] Settlement Agreement
[3] Supplemental Schedule
[4] Annuity Contract
[5] Qualified Assignment
[6] Advisory Disclosure
[7] Surety Bond and Guarantees
[8] Commutation Rider
[9] Indemnity Reinsurance
[10] Assumption Reinsurance
[11] Reversionary Grantor Trust
[12] Special Needs Trust
§ 8.04 Issues Arising After Closing of the Case
[1] Claimant’s Divorce
[2] Claimant’s Indebtedness
[3] Claimant’s Death
[4] Attempts to Set Aside Settlement Agreement Because of Adverse Tax Impact
[5] Overpayment
[6] General Releases in Structured Settlements May Not Bar Fraud in the Inducement Claims
§ 8.05 Settlement Hearing

CHAPTER 9
Uniform Periodic Payment of Judgments Act

§ 9.01 History of the Uniform Act
[1] The National Conference of Commissioners on Uniform State Laws
[2] The Model Act
[3] The Uniform Act
§ 9.02 Summary of the Uniform Act
[1] Scope of the Act
[2] Election for the Act to Apply
[3] Required Damages Findings
[4] Determining the Form of the Judgment
[5] Effect of Death
[6] Funding the Judgment
[7] Bonding the Judgment on Appeal
[8] Satisfaction of Judgment
[9] Assignment and Exemption of Periodic Payments
[10] Arbitrations and Settlement Agreements
[11] Duties of the Insurance Commissioner
[12] Effective Date of the Act
§ 9.03 Analysis and Evaluation of the Uniform Act
[1] Scope of the Act
[2] Election for the Act to Apply
[3] Required Damages Findings
[4] Determining the Form of the Judgment
[5] Effect of Death
[6] Funding the Judgment
[7] Liability Insurer’s Obligation
[8] Assignment and Garnishment
[9] Judicial Receptivity to the Uniform Act
§ 9.04 Hypothetical Applications of the Uniform Act
[1] Assumptions Underlying Three Hypothetical Cases
[2] First Scenario: Adjustment of Verdict for One-Third Lump-Sum Attorney’s Fee
[3] Second Scenario: Adjustment of Verdict for (1) Prior Settlement of $300,000 in Cash and (2) One-Third Attorney’s Fee
[4] Third Scenario: Adjustment of Verdict for (1) Prior Settlement of $300,000 in Cash and Periodic Payments That Cost $400,000 and (2) One-Third Attorney’s Fee
[5] Hypothetical Case in the Commissioners’ Comment to the Uniform Act

CHAPTER 10
Survey of State Statutes Periodic Payment Judgments

§ 10.01 Introduction
§ 10.02 Damages Subject to Periodic Payment
[1] Injuries Covered by State Statues
[2] Threshold Amounts
[3] Damages Which May Be Paid Periodically
[4] Applicability to Torts Prior to Statute’s Passage
§ 10.03 Roles of Parties, Judge and Jury
[1] Optional Periodic Payments
[2] Judge’s Discretion to Order Periodic Payments
[3] Role of the Jury
[4] Determination of Damages
§ 10.04 Form of the Periodic Payment Judgment
[1] Essential Terms of the Judgment
[2] Assurance of Payment
[3] Availability of Adjustments
[4] Reversions and Beneficiaries
§ 10.05 Treatment of Attorney Fees
§ 10.06 Constitutionality of State Statutes Authorizing Periodic Payment Judgments
[1] Constitutionality of Statutes Singling Out Medical Malpractice Cases
[2] Constitutionality of Statutes Generally Authorizing Periodic Payment of Judgments

CHAPTER 11
Procedure for Fashioning a Periodic Payment Judgment

§ 11.01 The Request for a Periodic Payment Judgment
[1] Initial Pleadings
[2] Pre-Trial Motion
[3] Post-Verdict Motion
§ 11.02 Discovery
§ 11.03 Itemized Verdicts
[1] Needed Elements
[2] Alternatives
§ 11.04 Presentation of Damages
[1] Generally
[2] Plaintiff’s Presentation
[3] Defense Presentation
[4] Annuity Testimony
§ 11.05 Post-Verdict Events
[1] Translating the Verdict’s Numbers into a Judgment
[2] Offsets and Other Reductions
[3] Attorney Fees
[4] The Periodic Payment Plan
[5] Post-Verdict Hearing
[6] An Example of a Verdict Translated into a Periodic Payment Judgment
[7] Interest
§ 11.06 Appeals
§ 11.07 Conclusions

CHAPTER 12
Annuity Testimony

§ 12.01 Introduction
§ 12.02 Use of Annuity Testimony
[1] The Economics of Present Cash Value
[2] Annuity Testimony As An Alternative Method of Present Value Calculation
[3] “Annuitist” Defined
§ 12.03 Standards of Review
[1] Trial Court Discretion
[2] Misleading, Confusing, or Prejudicial Nature of Evidence v. Its Probative Value
[3] Statutes or Rules Requiring or Permitting Use of Annuity Testimony
§ 12.04 Distinguishing Types of Annuity Testimony
[1] Annuity Tables or Neutral Figures
[2] Single v. Multiple Quotes as Indication of Market Rate
[3] Economist Testifying About Annuity Prices
§ 12.05 Objections to Annuity Testimony
[1] Hearsay
[2] Quote Expiration
[3] Rated Age v. Life Expectancy
[4] Risk Allocation
[5] Future Medical Expenses
[6] Possible Affiliation with Defendant’s Insurer
[7] Double Discounting
[8] Failure to Identify the Annuitist as an Expert
§ 12.06 Strengths of Annuity Testimony
[1] Present Value Calculation in Real World Terms
[2] Risk of Life Expectancy is Transferred to the Annuity Issuer

CHAPTER 13
Periodic Payments in Environmental Cases

§ 13.01 Introduction
§ 13.02 Environmental Personal Injury Claims
§ 13.03 Superfund Cases
§ 13.04 Resolving Environmental Claims With Section 468B Qualified Settlement Funds
§ 13.05 Caveat on Use of Section 468B in Environmental Settlements with a Remote Obligation

CHAPTER 14
Structuring Workers’ Compensation Claims

§ 14.01 Nature of Workers’ Compensation Laws
§ 14.02 Statutory Benefits
§ 14.03 Funding Workers’ Compensation Benefits
§ 14.04 Tax Treatment of Benefits
§ 14.05 Claim Financing Techniques
[1] Compromise Settlements and Redemptions
[2] Financing of Statutory Obligations
[3] Post-Settlement Treatment of Benefits
§ 14.06 Workers Compensation Medicare Set-Aside Arrangements
[1] Introduction
[2] CMS WCMSA Reference Guide
[3] WCMSA Self-Administration Toolkit
[4] CMS Policy Memoranda

CHAPTER 15
Government Benefits and Structured Settlements

§ 15.01 Introduction
§ 15.02 Social Security
[1] History of Disability Programs
[2] Social Security Act
[3] The Social Security Administration
[4] Social Security Benefits for People with Disabilities
§ 15.03 Medicare
[1] Introduction
[2] Medicare Secondary Payer Rules
[3] Conditional Payment Process
[4] Medicare, Medicaid and SCHIP Extension Act of 2007
[5] Medicare Set-Aside Arrangements
[6] SMART Act of 2012
§ 15.04 Medicaid
[1] Introduction
[2] Medicaid Omnibus Reconciliation Budget Act
[3] Deficit Reduction Act of 2005
[4] Structured Settlement DRA Issues
[5] Regulation
[6] Medicaid Liens
[7] Special Needs Trusts
[8] Structured Settlement Rules for Special Needs Trusts
§ 15.05 ABLE Accounts
[1] Federal Law
[2] State ABLE Programs
[3] ABLE Accounts in Practice
[4] Comparison of Special Needs Trusts (SNTs) and ABLE Accounts
§ 15.06 Veterans Benefits
§ 15.07 Federally Assisted Housing
[1] Section 202 Program
[2] Section 8 Rental Assistance
§ 15.08 Patient Protection and Affordable Care Act
§ 16.01 Introduction
[1] Background
[2] Definitions
[3] Public Policy
[4] Consumer Financial Protection Bureau (“CFPB”)
[5] Other Government Actions Against/Inquiries Into Factoring Company Business Practices
[6] Purpose of Chapter
§ 16.02 History of Structured Settlement Transfers
[1] Origin and Participants
[2] Business Practices and Issues
§ 16.03 IRC § 5891
[1] Introduction
[2] Summary of Act
[3] Analysis of IRC § 5891
§ 16.04 Structured Settlement Protection Acts (SSPAs)
[1] Legislative Recognition of the Need for SSPAs
[2] Model Legislation
[3] How the SSPAs Work
[4] Procedure for Seeking Court Approval
[5] Opposed v. Unopposed Applications
[6] Transfers v. Commutations
[7] Proceedings
§ 16.05  Judicial Review of Transfer Applications
[1] Role of the Court as Gatekeeper
[2] Identifying the Applicable SSPA(s)
[3] Conduct of Proceedings
[4] Issues the Court Is Required to Address
[5] Conflicting Interests in Payment Rights
[6] Legal Effects of an Approved Transfer
§ 16.06 Restrictions on Factoring Imposed in Court Orders Approving a Structured Settlement Affecting the Interests of a Minor or Other Protected Person
§ 16.07 Determining Whether the Excise Tax on Transferee Applies Under IRC § 5891
§ 16.08 Recycling and Securitization of Structured Settlement Payment Rights

Index
APPENDICES