I. Introduction As the IRS’s attorney fee deferral enforcement campaign gathers national attention, legal and tax professionals are revisiting the foundations of fee deferral jurisprudence. At the heart of this discussion stands Childs v. Commissioner, 103 T.C. 634 (1994), aff’d, 89 F.3d 856 (11th Cir. 1996), the seminal Tax Court case that validated the deferral...
Introduction In December 2024, the IRS announced a new national enforcement campaign targeting attorney fee deferral arrangements. The resulting uncertainty raised serious questions within the legal and settlement planning communities: Does the campaign challenge all fee deferrals, or only those that deviate from long-standing precedent? Originally published in Tax Notes on June 9, 2025, this article...
Every once in a while, a new product redefines what’s possible – not by following trends, but by setting them. That’s the spirit behind iStructure Select, Independent Life’s next-generation structured settlement solution. We’re not releasing all the details just yet. But here’s what we can tell you: this is not just a new product. It’s...
FORT WORTH, Texas, June 2, 2025 — Independent Life Insurance Company, the first and only insurer dedicated exclusively to the structured settlement market, is preparing to launch its most anticipated product to date: iStructure Select. Set to officially debut this summer, iStructure Select represents a bold evolution in plaintiff-focused financial planning. Designed with innovation at its...
Introduction Structured settlements were created to protect vulnerable personal injury claimants by ensuring long-term, tax-free financial stability. Yet today, those same settlements are increasingly targeted by an aggressive and evolving secondary market. In 2024 alone, the structured settlement industry sold a record $9.5 billion in annuities, underscoring the growing size and significance of this market—and...
Introduction In today’s climate of economic turbulence—characterized by inflation, geopolitical uncertainty, and volatility in both fixed income and equity markets —injured plaintiffs and their attorneys face immense pressure when deciding between cash only settlements and structured settlements. Recent headlines have amplified these anxieties: abrupt trade policies, inflation risks facing the Fed, and global instability have...
We’re thrilled to announce the well-deserved promotions of Mikel Taft to Chief Business Development Officer and Courtney Barber to Chief Sales & Marketing Officer. Since the inception of Independent Group, Courtney and Mikel have been the driving force behind sales and business development, shaping our collective growth, and strengthening our commitment to serving injury victims and their...
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Any discussion of taxes herein is for general informational purposes only and does not purport to be complete or cover every situation. Independent Life, its affiliates, its distributors, and its and their respective representatives do not provide tax, accounting, or legal advice. You should confer with your qualified legal, tax and accounting advisors based on your particular circumstances. All guarantees are obligations of Independent Life Insurance Company.
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