Industry Resources
- A.M. Best Ratings
- AIG American General
- Berkshire Hathaway
- Case Advance
- Centers for Medicare and Medicaid Services (CMS)
- Independent Life
- MetLife
- Mutual of Omaha
- New York Life
- National Structured Settlements Trade Association (NSSTA)
- Orange County Trial lawyer
- Orange County American Board of Trial Advocates
- Pacific Life
- Prudential
- Special Needs Alliance
- The Center for Special Needs Trust Administration, Inc.
- World Institute on Disability (WID) is a non-profit public policy center dedicated to the promotion of independence and full inclusion in society of people with disabilities.
Legal Resources
- American Association for Justice
- American Bar Association
- Internal Revenue Service forms and publications
- Childs, et al. v. Commissioner of Internal Revenue
- Rights to future payments not includable in income.
- IRS Code Section 104(a) – Code Section 104 describes what income is exempt from federal income-tax.
- IRS Code Section 130 – Code Section 130 covers the process of transferring the future payment obligation to a third party. It also covers the tax treatment of the funds that flow from the defendant/insurer to the assignment company, then to the life insurance company issuing the annuity.
- IRS MSSP Audit Guide for Lawsuit Awards – This is the IRS guide to determining taxability of damages paid for various claims or lawsuits.
- IRS Revenue Procedure 93-34 – Revenue Procedure 93-34 allows physically injured individuals receiving settlements from mass tort claims (468(B)) to structure their settlements, and allows the fund to assign its obligation to a third party.
- IRS Revenue Ruling 79-220 – This ruling made by the IRS sets a precedent for the public in dealing with periodic payment settlements, assuring each periodic payment will flow tax-free on personal injury cases if these procedures are followed.
- FindLaw
- Martindale
- National Association of Insurance Commissioners
- Association of Plaintiff Interstate Trucking Lawyers of America
- United States House of Representatives
- United States Senate