Beyond Structured Settlements

S2P2J Release 50

Publisher Law Journal Press is currently distributing hardcopy supplements for Release 50 of "Structured Settlements and Periodic Payment Judgments" (S2P2J). Online S2P2J was also updated as of October 21, 2011 to include Release 50 materials.

First published in 1986, S2P2J is co-authored and updated semi-annually by Daniel W. Hindert, Joseph J. Dehner and Patrick J. Hindert. Both the National Structured Settlement Trade Association (NSSTA) and the Society of Settlement Planners (SSP) utilize S2P2J as an educational resource for their certification programs.

S2P2J Release 50 Highlights

Release 50 for Structured Settlements and Periodic Payment Judgments reviews the history of the receivership of Executive Life of New York ("ELNY"), tracks the status of its receivership and impending liquidation, updates discussion of the operation and role of U.S. life and health guaranty associations (“GAs”), and provides a comprehensive new chart summarizing coverage limits under the enabling statutes for all GAs in each of the U.S. states and territories.

This Release also expands and updates the discussions of several topics, including:

• Understanding the scope and meaning of “physical” as that crucial term is used in IRC § 104(a)(2) for claimants who receive damages on account of personal injuries that are not “physical” per se, such as wrongful incarceration and PTSD.
• Negotiating the important issue whether and pursuant to what terms a settlement payor will issue an IRS 1099-MISC form in cases where the tax treatment of agreed damages appears to be neither fully excludable under IRC § 104(a)(2) nor fully includable as income to the claimant.
• Determining choice of forum for establishing a 468B fund when one or more claimants against the 468B fund is a protected person.

In addition, Release 50 includes an extensive discussion of the IRS’s Structured Settlement Factoring Audit Technique Guide used to assist its examiners in determining taxability of structured settlement factoring transactions. The Guide describes the interplay between state law requirements and federal tax sanctions and presents a simplified conceptual framework to be used for determining taxability.

Online S2P2J Now Available

Concurrent with the 25th Anniversary of the original publication of "Structured Settlements and Periodic Payment Judgments" (S2P2J), publisher Law Journal Press (an ALM affiliate) has announced S2P2J's availability in an online digital format as part of "Law Journal Press Online", a broad new digital catalog of legal publications, versatile online research tools, expanded content, and updated pricing models.

Co-authored by Daniel Hindert, Joseph Dehner and Patrick Hindert, S2P2J has been the leading legal textbook for structured settlements since 1986. Both the National Structured Settlement Trade Association (NSSTA) and the Society of Settlement Planners (SSP) feature S2P2J in their respective certification programs.

Law Journal Press Online was developed with Learning Mate, one of the world’s leaders in e-learning technologies for publishers

“Law Journal Press Online will radically alter the way in which our subscribers conduct research and the way in which law librarians manage our content,” according to Sara Diamond, a Law Journal Press Group Vice President. “We researched the way lawyers and librarians find, use and annotate their information and developed functionality which feels familiar and intuitive. Combine this with our content and a powerful search engine and you have a formidable resource.”

The new online version of S2P2J offers subscribers:

• Instant access via the web and mobile devices to the complete text of S2P2J's print editions, with the latest updates added automatically.
• All-inclusive annual pricing - including all updates with no additional charges.
• Powerful research functionality, including the ability to highlight, bookmark, annotate, organize, print or export research.
• Fully searchable text and index featuring integrated access to related cases and statutes.

Law Journal Press instructions for current hardcopy S2P2J subscribers - who can receive immediate access to the online version:

• If you purchased S2P2J through LawCatalog.com, log in on the home page with your existing LawCatalog.com user name and password. If you do not know your login credentials for LawCatalog.com, email mdallatana@alm.com or call 212-457-7736.
• If you purchased S2P2J by phone and invoice, you should have already received a temporary user name and password. To get started, simply log in with the temporary credentials (located above your name on the mail label) at www.lawjournalpress.com and click Login using the login panel to go to the registration form. For assistance with this, email ljpcustomercare@lawjournalpress.com or call 877-256-2472.

Additional online S2P2J information from Law Journal Press:

• For new S2P2J subscriptions, check this website.
• For S2P2J group rates, group trials and discounted site licenses, call 877-807-8076 or email ljpsales@lawjournalpress.com.
• The Law Journal Press customer service team is available at 877-256-2472 or email ljpcustomercare@lawjournalpress.com.

For S2KM's review of the most recent S2P2J update, see "S2P2J Release 49".

Thank you, Peter Arnold, for your recent post about S2P2J on the NSSTA blog.