References

[1] Daniel W. Hindert et al., Structured Settlements and Periodic Payment Judgments § 1-14–1-17 (Law Journal Press 2000).

[2] I.R.C. § 130.

[3] Adam F. Scales, Against Settlement Factoring? The Market In Tort Claims Has Arrived, 2002 Wis. L. Rev. 859, 868 (2002).

[4] Scales, supra note 3, at 869.

[5] Robert W. Wood, Taxation of Damage Awards and Settlement Payments 7--16 (Tax Institute 1991).

[6] Hindert, supra note 1, § 1-30.

[7] Adam F. Scales, supra note 3, at 876.

[8] Adam F. Scales, supra note 3, at 899.

[9] Hindert, supra note 1, § 8A-3.

[10] I.R.C. § 5891.

[11] I.R.C. § 5891; See, e.g., Model State Structured Settlement Protection Act §4; See also, Tex. Civ. Prac. & Rem. Code §141.

[12] In re Petition of Settlement Capital Corp., 774 N.Y.S.2d 635,638-39 (N.Y. Sup. Ct., 2003)

[13] Settlement Capital Corp. v. State Farm Mut. Auto. Ins. Co., 646 N.W.2d 550, 556 (Min. Ct. App. 2002).

[14] Id.

[15] Barr v. Hartford Life Ins. Co., 2004 NY Slip Op 50980U, 3, 4 (N.Y. Sup. Ct. 2004).

[16] In re Transfer of Structured Settlement Rights by Joseph Spinelli, 803 A.2d 172, 175 (N.J. Super. Ct. 2002).

[17] Henderson Receivables Origination, LLC v. Campos, 2006 N.Y. Slip Op. 52430(U) (N.Y. Sup. 2006).

[18] TX Revised Civil Statute Annotated § 141.002(4).

[19] Henderson Receivables Origination, LLC v. Campos, 2006 N.Y. Slip Op. 52430(U) (N.Y. Sup. 2006).