S2KM supports and promotes the application of IRC section 468B qualified settlement funds (QSFs) for single claimants in appropriate cases as a superior settlement planning model benefiting all structured settlement stakeholders.
See, for example:
Jeremy Babener, a third year law student at New York University, has written a valuable and timely addition to the public QSF discussion with his titled "Structured Settlements and Single-Claimant Qualified Settlement Funds: Regulating in Accordance with Structured Settlement History" (QSF paper).
Babener's QSF paper will be published in the NYU Journal of Legislation & Public Policy in March 2010. Babener has made available online an abstract of his QSF paper which S2KM will review and discuss in a new series of blog posts.
In a prior blog series titled "Dissipation Studies," S2KM reviewed Babener's first structured settlement paper titled "Justifying the Structured Settlement Tax Subsidy: The Use of Lump Sum Settlements," (dissipation paper) which includes extensive Appendices with detailed analysis of 12 dissipation studies relevant to U.S structured settlements.
Babener's dissipation paper, which will be published in the NYU Journal of Law & Business in November 2009, debunks one of the fundamental myths of the traditional structured settlement credo - the false and misleading claim that "nine out of 10 lump sum recipients of personal injury settlements dissipate their entire recovery within five years."
Because Babener's two papers address important public policy issues, S2KM will also feature Babener's papers on S2KM's structured settlement public policy wiki.
S2KM invites and encourages industry knowledge leaders and professional associations to review and discuss Babener's two structured settlement papers.
Additional S2KM posts in this series: