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Quote - Summit Structured SettlementsSummit Structured Settlements

Price given by a life insurance company for specific annuitant and benefit package. Section 104(a)(1) – Part of the Internal Revenue Service Code that allows monetary amounts received under workers’ compensation claims to be excluded from the gross income amount on a person’s tax filing. Section 104(a)(2) – Part of the Internal Revenue Service Code that allows monetary amounts received for physical injury or sickness to be excluded from gross income amount on a person’s tax filing. Section 130 – Part of Public Law 97-473 that amended the Internal Revenue Code of 1954 to allow qualified assignments to third parties to be responsible for making payments to claimants on cases involving physical injury or sickness. The law allows the assignee to pass the payments to the recipient(s) tax-free.