FONDS DE RÈGLEMENT QUALIFIÉS
NFP Structured Settlements a aidé de nombreuses parties à atteindre leurs objectifs grâce à l'utilisation de fonds de règlement qualifiés et a développé un processus efficace pour traiter de tels cas. Les avocats des plaignants privilégient ces accords de financement car ils ont un meilleur contrôle des fonds de règlement tout en déterminant les montants de distribution appropriés à leurs clients. L'obtention de l'argent tôt élimine le risque d'insolvabilité du défendeur ou de son assureur et laisse le temps de parvenir à un accord sur la répartition et la négociation des créances de privilège.
De plus, les plaignants ont plus de flexibilité pour faire des choix appropriés en matière de distribution du règlement en espèces, dans des règlements structurés qui peuvent fournir un flux de revenus sûr ou dans des fiducies pour besoins spéciaux pour préserver Medicaid et le revenu de sécurité supplémentaire. Les parties lésées peuvent également bénéficier de l'accumulation d'intérêts dans la fiducie de règlement qualifiée (QSF) si les distributions ne sont pas effectuées en temps opportun.
Arrière-plan
The designated settlement fund (DSF) concept was created in 1986 under Section 468B of the IRC to enable defendants to deduct amounts paid to settle multi-plaintiff lawsuits before it was agreed how these amounts would be allocated. In these cases, the defendants and plaintiffs had agreed how much the defendant or their insurers would pay to settle the cases collectively, but not individually. The defendant benefits by accelerating its deduction to the date that the settlement amount is paid to the designated settlement fund rather than when each plaintiff is paid.
In 1993, the Treasury issued regulations for the qualified settlement fund in 26 CFR 1.468B-1. When a qualified settlement fund is established, it assumes the tort liability from the original party before the settlement is made, at which time the original party is dismissed with prejudice.
The qualified settlement fund then stands in the shoes of the original party with the plaintiff. The fund may enter into a settlement agreement with the plaintiff(s) and can enter into a qualified assignment, pursuant to Rev. Proc. 93-34.
A qualified or designated settlement fund should be considered in tort, class action, or environmental (CERCLA) lawsuits involving one or more claims, and when the defendant(s) or insurance carrier(s) is (are) willing to comply in exchange for a complete general release from the plaintiffs.
Under these circumstances, the court can order that the defendant pay the agreed settlement amount into a qualified or designated fund within the meaning of the 468B-1 of the Treasury regulations. This can be a simple checking account or a more complex trust agreement using a bank trust department. The settlement proceeds remain in the QSF or DSF subject to the continuing jurisdiction of the court. After the dispute is resolved, the court approves the allocation and orders the payment of settlement proceeds, and the fund may be closed.
NFP Structured Settlements works with partners who provide the services required to establish and maintain a qualified settlement fund.
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