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Links & Reference Material

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 Kelly Ramsdale on the  Aurora Theater Shooting Victims' Fund controversy.

 

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General Structured Settlement Information

Why You Need Your Own Structured Settlement Broker

The Ramsdale & Associates Difference

Structured Settlement Decision Making

Tax-Free Advantages of Structured Settlements

How Structured Settlements Work

Security of a Structured Settlement by the National Structured Settlements Trade Association (NSSTA)

Terry Savage on Structured Settlements

Federal Rights for Disabled People with Structured Settlements

NSSTA Article on Structured Settlement Protect Act

Structured Settlements and Plaintiff Attorney Responsibility

Non-Qualified Structured Settlements

Non-Qualified Structured Settlements Article

Structuring Attorney Fees by Robert R. Wood

Structuring Attorney Fees

Types of Trusts

Links

Martindale Legal Directory

National Association of Insurance Commissioners

Legal 

Internal Revenue Code Section 104(a) 
Tax-free status of personal physical injury cases.

Internal Revenue Code Section 130
The process and tax treatment of assigning the  future payment obligation to a third party.

Internal Revenue Code Section 5891
Regulations on the process for transferring future structured settlement periodic payments to another party.

Internal Revenue Procedure 93-34
The allowability for individuals to structure their settlements from a qualified settlement fund (QSF) (468B).

Revenue Ruling 79-220
IRS ruling stating that as long as procedure under Section 104(a)(2) is followed, periodic payments are tax-free to the recipient. 

Childs v. Commissioner
Deferral of the payment of attorney fees through a structured settlement are not taxable income until the year received.  Childs v. C.I.R., 103 T.C. 634, U.S.Tax Ct.,1994, Nov. 14, 1994.

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