Single Claimant 468B Settlement Funds

Robert W. Wood, the pre-eminent authority on "Taxation of Damage Awards and Settlement Payments", analyses Single Claimant 468B Settlement Funds in his first audio podcast interview  with Ned Arthur and S2KM Limited. Rob, a partner at Wood & Porter, is a prolific and highly-respected author and commentator whose specialties include structured settlements.

The Wood & Porter website features a comprehensive listing of Rob's publications - books and articles.

Rob's first audio podcast with S2KM Limited focuses on public policy arguments for and against Single Claimant 468B Settlement Funds. Rob's audio podcast is featured on S2KM's blog (Podcast Tape 8) and S2KM's Structured Settlement Public Policy Wiki.

IRC section 468B was enacted as part of the Tax Reform Act of 1986. IRC section 468B created important settlement funding options for plaintiffs and their attorneys.  The controversial issue is whether IRC section 468B applies to single claimant cases.  The U.S. Treasury Department is currently evaluating the Single Claimant 468B issue. 

What are the stakes for structured settlement stakeholders?  There are many including who (plaintiff or defendant) controls structured settlement decisions and who (plaintiff or defense annuity agent) controls annuity commissions.

Rob Wood is the expert on IRC section 468B Settlement Fund options and issues including Single Claimant 468B Settlement Funds.

Rob's audio podcast interview:

• Outlines IRC section 468B's history and public policy;

• Initiates a strategic online conversation about Single Claimant 468B Funds.

In a separate audio podcast interview with Ned Arthur (S2KM Podcast Tape 9), Rob analyzes structured attorney fees.