Insights
Plain-English explainers on how structured settlements work, written for attorneys, claims professionals, and the people receiving a settlement.
Market-based structured settlements
A market-based annuity links settlement payments to market performance, offering growth potential while keeping a steady, scheduled income.
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Qualified vs non-qualified structured settlements
Whether a settlement is qualified or non-qualified turns on physical injury, and that single distinction changes how every payment is taxed.
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Attorney fee structures
Attorney fee structures let counsel defer tax on contingency fees and spread earnings across future years instead of taking them all in one.
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Non-qualified assignments
Employment and discrimination settlements fall outside the physical-injury tax exclusion, but non-qualified assignments still allow tax-deferred periodic payments.
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What is a structured settlement?
A structured settlement annuity pays a personal injury, wrongful death, or workers’ compensation settlement in periodic instalments rather than one lump sum.
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Structured installment sales
When selling real estate or a business, a structured installment sale defers capital gains tax by spreading the proceeds across flexible scheduled payments.
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