Selling a Structured Settlement in 2026 — IRC §5891, Court Approval, and What You Actually Receive
The 40% excise tax under IRC §5891 is the legal mechanism that forces court approval on every structured settlement transfer — and the court exists to protect you, not slow you down. This post explains discount rates, state SSPAs, partial sales, and the red flags that end a conversation.
Structured Settlement Lump Sum Factoring