Qualified settlement funds under Section 468B are important dispute resolution vehicles possessing remarkable tax efficiency. QSFs receive special tax treatment so that claimants are not taxed until the QSF distributes funds to them. Wood LLP works with plaintiffs, law firms and settlement administrators nationwide. Wood is considered a national authority, and his book Qualified Settlement Funds and Section 468B “explains these subjects in a detailed by understandable manner . . . his new treatise is a must.” (Gibbs, Tax Notes, April 6, 2009, p. 97.)

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