Qualified Settlement Funds and Section 468B.
| Author | Fink, Philip R. |
| Position | Brief article - Book review |
Qualified Settlement Funds and Section 468B, by Robert W. Wood (Tax Institute, 2009), explains what a qualified settlement fund (QSF) is and how it is implemented. The book shows how these funds can be used advantageously by plaintiffs, defendants, plaintiff lawyers, and settlement administrators. Sections are included on requirements for establishing a QSF, drafting the trust agreement, administering a QSF, defendant transfers and deductions, determining QSF income and...
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