Structured Settlement Factoring Transactions
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Statutory Guidelines [Appendix A(7) IRC 5891] regarding rules for structured settlement factoring transactions.
- Compensation for Injuries or Sickness IRS Code 104
- Compensation for Injuries or Sickness Treasury Regulation 104.1
- Certain Personal Injury Liability Assignments IRS Code 130
- Special Rules for Designated Settlement Funds IRS Code 468B
- Designated Settlement Funds Treasury Regulations 1.468 and 1.468B.1 through 1.468B.5
- Revenue Procedure 93-34
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