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- W2948876361 abstract "The new method of structuring settlement agreements makes structured settlementsavailable to all insurers who were previously unable to structure. The Advance Income Tax Ruling issued by Revenue Canada concerning the new method is unique in that it deals with the tax effect of a structure for the defendant and its casualty insurer and not merely its tax effect for the plaintiff. The previous impediments to the use of structures for self-insurers, foreign insurers and reinsurers and theadministration cost of structured settlement agreements for all insurers are avoided. The new method of structuring settlements requires the defendant or its casualty insurer to conditionally assign the performance of the structure. To avoid any adversetax consequences and to meet all other regulatory requirements, the assignee mustmeet certain financial conditions; be an insurance corporation; and, the conditional assignment agreement must be in the form of an insurance contract." @default.
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- W2948876361 date "1992-03-01" @default.
- W2948876361 modified "2023-09-23" @default.
- W2948876361 title "THE NEW METHOD OF STRUCTURING SETTLEMENT AGREEMENTS" @default.
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