August 7, 2008
Settlement Professionals Inc.
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IRS Recognizes that the Observable Bodily Harm Requirement may be unfair as applied to Sex Abuse Cases
In 1996, the word “physical” was inserted into IRC 104(a)(2), which essentially mandated that for a settlement to be considered tax-exempt, and eligible for a tax-exempt structured settlement, it must have its origin in physical personal […]
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