•	Stand-alone attorney fees for physical injury and non-physical injury cases
	•	Attorney fees limited to certain only or lump sums; lifetime payments available on an exception basis with limited deferral

Employment Litigation

	•	Fastest growing form of litigation in the United States. 1
	•	According to the EEOC, employment litigation is up 2000% in the last 10 years. 2
	•	Odds of getting hit with punitive damages: 1 in 3 vs. 1 in 72 for personal injury suits.
	•	Allstate will not structure earned income subject to FICA and FUTA taxes.
		1 EEOC.com 2 Law. Com

Non-Taxable Cases

	•	Pre-1997 Workers Compensation
	•	Disability claims under 104 (a)( 3) where the disabled worker pays the disability policy premium
	•	Construction defect cases

Taxable Damages Cases

	•	Attorney fees
	•	Non-physical torts: employment litigation, discrimination, etc.
	•	Punitive damages, bad faith, breach of contract, employer-paid group disability

Go back to Uses

What is a non-qualified assignment?
Available Markets: Traditional Non-Qualified
Available Markets: Structured Sales
The Benefits
The Process
Why are we safe?
Taxation and Accounting Issues