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ARTICLES BY THE RWJA TEAM

Robert W. Johnson & Associates is pleased to present articles that have been developed by our team and presented at various industry conferences.

What is Constructive Receipt?

  • An understanding of the income tax doctrine of constructive receipt is on critical importance to maintaining the tax-free status of a structured settlement. In order for a plaintiff to receive the future payments from a structured settlement income tax-free, the plaintiff must not have been in constructive receipt of the money used to fund the structured settlement. This article explores various situations and analyzes whether they constitute "constructive receipt".

Present Value vs. Cost: Which to Use?

  • The terms "cost" and "present value", in the context of a structured settlement, are not the same. Many attorneys use these terms interchangeably, adding to the confusion and miscommunication that sometimes plague the negotiation process. This article defines the terms "present value" and "cost" of a structured settlement, and demonstrates which is the preferred method.

Big Verdict = Big Taxes? Not Any More

  • While the 100% tax savings that a structured settlement offers a plaintiff is not available to their counsel, a 100% tax deferral is available. The ability to defer the payment of attorney fees to future years yields many benefits beyond the obvious tax savings from moving the receipt of fees into a lower tax bracket.