Structured Settlements
Qualified Cases (physical personal injury)
Cases that qualify for tax-exempt treatment are those that involve
personal injuries that are physical in nature. Many of these injuries
arise out of automobile accidents, product liability incidents, medical
malpractice, or industrial work-related accidents. The Internal Revenue
Codes that dictate this tax favorable treatment are Sections 104 and
130. For more on the origins of these tax issues, see FAQ.