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A structured settlement is a financial or insurance arrangement whereby a claimant agrees to resolve a personal injury tort claim by receiving periodic payments on an agreed schedule rather than as a lump sum. purchaser of a structured settlement is an individual or company who buys a pre-existing structured settlement. Such settlements might include payouts for lottery winnings or annuities. For example, a court ordered structured settlement pays $5,000 a year for twenty years.
A 468b qualified settlement fund is a trust authorized by Treasury Regulation 1.468B-1(c). Under the regulation, each QSF must: Be created by a court, and be subject to continuing court supervision; Resolve claims related to the subject of the lawsuit; and. Qualify as a trust under state law.