Use of Governmental Authority to Establish
Can a Qualified Settlement Fund (QSF) Be Retroactively Requalified After Revocation or Termination of a Governmental Authority’s Continuing Jurisdiction?
Invalidation of Structured Settlement Arrangements Under IRC § 130
If the QSF loses its status due to revocation/ termination of the governmental authority’s continuing jurisdiction, any structured settlement arrangements pursuant to IRC § 130 become null and void.