Federal Tax Forms

Form 1120-SF, U.S. Income Tax Return for Settlement Funds (Under Section 468B)

Instructions for Form 1120-SF (Rev. December 2001) U.S. Income Tax Return for Settlement Funds

Federal Tax Law

Section 468b of the Internal Revenue Code

Internal Revenue Service National Office Chief Counsel Advice Memorandum for Chief, Planning and Special Programs, Area 10, and Chief, Planning and Special Programs, Area 14 (Number: 200213015)

Required Tax Year Information for Qualified Settlement Fund (2002)


Federal Tax Rulings

Internal Revenue Ruling (Rev. Rul. 85-97) Damages; Personal Injury Settlement; Lost Wages

Internal Revenue Service Revenue Ruling ( Rev. Rul. 76-133)

Internal Revenue Service Revenue Ruling ( Rev. Rul. 77-230) Damages Awards/Sick Pay, Medical Expense deduction, Income for Grantor's Benefit

Internal Revenue Service Revenue Ruling (Rev. Rul. 83-25) Income for Benefit of Grantor; Personal Injury Damage Award Transferred to a Trust for Minor's Benefit

Internal Revenue Service Private Letter Ruling 200216013

Private Letter Ruling 9949008

Internal Revenue 200316040

Information from Internal Revenue Service

Reporting of Gross Proceeds to Attorneys

Internal Revenue Service field examiners guidance on lawsuit awards and settlements