Tax Structuring
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Section 468B Settlement Funds: What They Are, and When and How to Use ThemDaniel Hindert, Winter/Spring 2010 (Utah Trial Journal). Re-Printed here with permissions from the author, the Utah Association for Justice, Incisive Media US Properties, LLC (copyright holder), and Law Journal Press. Daniel Hindert, is a co-author of Structured Settlements and Periodic Payment Judgments, and a shareholder in Parsons, Behle, & Latimer, PC.
Author's Note: "I have two primary objectives in presenting this article to the public. First, I see it as part of an important educational effort that’s needed for judges, ADR professionals, and litigating parties (including their counsel and liability insurers) to understand when and how to use this settlement tool for terminating litigation. Second, and not only because there are going to be serious compliance and enforcement challenges relating to the new MMSEA § 111 Transferor Reporting Rules, all litigation stakeholders are going to recognize they have a convergeance of interests (not competing interests) in using 468B in appropriate cases."