合格和解基金
NFP Structured Settlements 已帮助众多当事人通过使用合格的和解资金实现其目标，并制定了处理此类案件的有效流程。原告律师青睐这些融资协议，因为他们在确定向其客户分配适当金额的同时，可以更好地控制和解资金。尽早获得资金可消除被告或其保险公司破产的风险，并留出时间就留置权索赔的分配和谈判达成协议。
此外，原告在选择以现金、可提供稳定收入来源的结构化和解或特殊需求信托来分配和解金方面拥有更大的灵活性，以保留医疗补助和补充保障收入。如果分配不及时，受害方还可以从合格和解信托 (QSF) 中的利息累积中受益。
背景
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.
