Structured settlement tax: Transfer Statute Table
The Transfer Statute Table carries 8 published figures read from 5 sources' own pages; the 7 published figures given by requirement run from 3 to 30 day, read 17 October 2026.
- 23 to 8
- 28 to 12
- 12 to 17
- 317 to 21
- 21 to 26
- 126 to 30
Bands
| Bucket | Value |
|---|---|
| 3 to 8 | 2 figures |
| 8 to 12 | 2 figures |
| 12 to 17 | 0 figures |
| 17 to 21 | 3 figures |
| 21 to 26 | 0 figures |
| 26 to 30 | 1 figure |
5 of the 28 named sources read in full publish a figure; 23 publish none, read 17 October 2026.
By requirement
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| requirementnotice-days-before-hearing | 20day | 20 to 30day | 3 |
| requirementregistration | 1year | 1 to 1year | 1 |
| requirementdisclosure-days-before-signing | 6.5day | 3 to 10day | 4 |
| requirementindependent-advice-paid-cap | 1,500USD | 1,500 to 1,500USD | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (10)
- California Insurance Code 10134-10139.5, transfers of structured settlement payment rights, read 2026-10-17:
You are advised to seek independent legal or financial advice regarding the transaction and, under the law, the cost of that advice, up to one thousand five hundred dollars ($1,500), will be paid by the transferee, the person or entity to whom you have agreed to transfer and assign the payments in question.
- North Carolina General Statutes Article 44B, structured settlement protection, read 2026-10-17:
(c) Not less than 30 days prior to the scheduled hearing on any application for authorization of a transfer of structured settlement payment rights under this Article, the transferee shall file with the proper court or responsible administrative authority and serve on any other government authority which previously approved the structured settlement, on all interested parties as defined in G.S.
- Florida Statutes 626.99296, transfers of structured settlement payment rights, read 2026-10-17:
(a) At least 20 days before the scheduled hearing on an application for authorizing a transfer of structured settlement payment rights under this section, the transferee must file with the court and provide to all interested parties a notice of the proposed transfer and the application for its authorization.
- Texas Civil Practice and Remedies Code Chapter 141, Structured Settlement Protection Act, read 2026-10-17:
(b) At least 20 days before the date of the scheduled hearing on any application for approval of a transfer of structured settlement payment rights under Section 141.004, the transferee shall file with the court and serve on all interested parties a notice of the proposed transfer and the application for authorization, including with the notice:
- California Insurance Code 10134-10139.5, transfers of structured settlement payment rights, read 2026-10-17:
(2) Not less than 20 days prior to the scheduled hearing on any petition for approval of a transfer of structured settlement payment rights under this article, the transferee shall file with the court and serve on all interested parties a notice of the proposed transfer and the petition for its authorization, and shall include the following with that notice:
- North Carolina General Statutes Article 44B, structured settlement protection, read 2026-10-17:
(2) Not less than 10 days prior to the date on which the payee first incurred any obligation with respect to the transfer, the transferee has provided to the payee a disclosure statement in bold type, no smaller than 14 point setting forth:
- California Insurance Code 10134-10139.5, transfers of structured settlement payment rights, read 2026-10-17:
You should get this disclosure notice at least 10 days before you sign any contract.
- Nevada Revised Statutes 42.500 et seq., read 2026-10-17:
Not less than 3 days before the date on which a payee signs a transfer agreement, the transferee shall provide to the payee a separate disclosure statement, in bold type no smaller than 14-point font, setting forth the following:
- Texas Civil Practice and Remedies Code Chapter 141, Structured Settlement Protection Act, read 2026-10-17:
At least three days before the date on which the payee signs a transfer agreement, the transferee shall provide to the payee a separate disclosure statement, in bold type at least 14 points in size, that states:
- Nevada Revised Statutes 42.500 et seq., read 2026-10-17:
An initial or renewed registration expires 1 year after it is issued and may be renewed by the registrant on or before the renewal date for additional 1-year periods.
Read in full, publishes no figure
23 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- 26 U.S.C. 5891, structured settlement factoring transactions (govinfo), read 2026-09-12: read in full and no accepted figure on the page
- 26 U.S.C. 104, compensation for injuries or sickness (govinfo), read 2026-09-12: read in full and no accepted figure on the page
- 26 U.S.C. 130, certain personal injury liability assignments (govinfo), read 2026-09-12: read in full and no accepted figure on the page
- 26 CFR Part 157, excise tax on structured settlement factoring transactions (eCFR), read 2026-10-17: every candidate on the page was refused
- IRS, About Form 8876, read 2026-09-12: read in full and no accepted figure on the page
- Federal Register, excise tax relating to structured settlement factoring transactions (2003), read 2026-09-12: read in full and no accepted figure on the page
- New York General Obligations Law Article 5 Title 17, Structured Settlement Protection Act, read 2026-09-12: read in full and no accepted figure on the page
- New York GOB 5-1706, approval of transfers, read 2026-09-12: read in full and no accepted figure on the page
- Michigan Public Act 330 of 2000, Structured Settlement Protection Act, read 2026-09-26: read in full and no accepted figure on the page
- Arizona Revised Statutes 12-2903, transfer of structured settlement payment rights, read 2026-09-12: read in full and no accepted figure on the page
- Washington RCW 19.205, structured settlement protection, read 2026-10-17: read in full and no accepted figure on the page
- Maryland Courts and Judicial Proceedings 5-1101, structured settlements, read 2026-09-12: every candidate on the page was refused
- Virginia Code Title 59.1 Chapter 34.1, transfers of structured settlement payment rights, read 2026-09-26: read in full and no accepted figure on the page
- Minnesota Statutes 549.31, structured settlements definitions, read 2026-10-03: read in full and no accepted figure on the page
- Missouri Revised Statutes 407.1060, transfer of structured settlement payment rights, read 2026-09-12: read in full and no accepted figure on the page
- Louisiana Revised Statutes 9:2715, transfer of structured settlement rights, read 2026-09-12: read in full and no accepted figure on the page
- South Carolina Code Title 15 Chapter 50, Structured Settlement Protection Act, read 2026-09-12: read in full and no accepted figure on the page
- Utah Code 78B-6 Part 11, structured settlements, read 2026-09-12: read in full and no accepted figure on the page
- Damages Act 1996 section 2 (GB), periodical payments, read 2026-10-17: read in full and no accepted figure on the page
- Australian Taxation Office, personal injury compensation structured settlements, read 2026-10-10: read in full and no accepted figure on the page
- Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 (AU), read 2026-10-17: read in full and no accepted figure on the page
- Australian Government DSS, components of a structured settlement, read 2026-10-17: every candidate on the page was refused
- Canada Revenue Agency IT-365R2, damages, settlements and similar receipts, read 2026-10-10: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
5 of the 28 named sources that could be read published a usable figure; 23 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 8 figures, never sentences; 42 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): One row per jurisdiction per requirement, quoted verbatim from that jurisdiction's own statute with its effective date: does the court have to approve, what standard does it apply, must the transferee disclose the discount rate and the equivalent annual interest rate, must it pay for independent professional advice and up to how much, how many days of notice, how many days to cancel, is a registration required.
What nobody publishes: the fifty-state comparison as data - how many states force disclosure of an effective annual rate (few), how many pay for the payee's own adviser, the spread in notice and cooling-off days - plus changed-since, which is the news every time a legislature amends its act.
The federal row (IRC 5891's 40% excise tax on a transfer with no qualified order, IRC 130 and 104(a)(2) on why the annuity was tax-free in the first place) is what makes the state row bite.
42 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (29)
- 26 U.S.C. 5891, structured settlement factoring transactions (govinfo)(the publisher's own terms; quoted for reporting and comment)
- 26 U.S.C. 104, compensation for injuries or sickness (govinfo)(the publisher's own terms; quoted for reporting and comment)
- 26 U.S.C. 130, certain personal injury liability assignments (govinfo)(the publisher's own terms; quoted for reporting and comment)
- 26 CFR Part 157, excise tax on structured settlement factoring transactions (eCFR)(the publisher's own terms; quoted for reporting and comment)
- IRS, About Form 8876(the publisher's own terms; quoted for reporting and comment)
- Federal Register, excise tax relating to structured settlement factoring transactions (2003)(the publisher's own terms; quoted for reporting and comment)
- Florida Statutes 626.99296, transfers of structured settlement payment rights(the publisher's own terms; quoted for reporting and comment)
- Texas Civil Practice and Remedies Code Chapter 141, Structured Settlement Protection Act(the publisher's own terms; quoted for reporting and comment)
- New York General Obligations Law Article 5 Title 17, Structured Settlement Protection Act(the publisher's own terms; quoted for reporting and comment)
- New York GOB 5-1706, approval of transfers(the publisher's own terms; quoted for reporting and comment)
- Michigan Public Act 330 of 2000, Structured Settlement Protection Act(the publisher's own terms; quoted for reporting and comment)
- Arizona Revised Statutes 12-2903, transfer of structured settlement payment rights(the publisher's own terms; quoted for reporting and comment)
- Washington RCW 19.205, structured settlement protection(the publisher's own terms; quoted for reporting and comment)
- Maryland Courts and Judicial Proceedings 5-1101, structured settlements(the publisher's own terms; quoted for reporting and comment)
- Virginia Code Title 59.1 Chapter 34.1, transfers of structured settlement payment rights(the publisher's own terms; quoted for reporting and comment)
- Minnesota Statutes 549.31, structured settlements definitions(the publisher's own terms; quoted for reporting and comment)
- Missouri Revised Statutes 407.1060, transfer of structured settlement payment rights(the publisher's own terms; quoted for reporting and comment)
- Louisiana Revised Statutes 9:2715, transfer of structured settlement rights(the publisher's own terms; quoted for reporting and comment)
- South Carolina Code Title 15 Chapter 50, Structured Settlement Protection Act(the publisher's own terms; quoted for reporting and comment)
- Utah Code 78B-6 Part 11, structured settlements(the publisher's own terms; quoted for reporting and comment)
- Damages Act 1996 section 2 (GB), periodical payments(the publisher's own terms; quoted for reporting and comment)
- Australian Taxation Office, personal injury compensation structured settlements(the publisher's own terms; quoted for reporting and comment)
- Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 (AU)(the publisher's own terms; quoted for reporting and comment)
- Australian Government DSS, components of a structured settlement(the publisher's own terms; quoted for reporting and comment)
- Canada Revenue Agency IT-365R2, damages, settlements and similar receipts(the publisher's own terms; quoted for reporting and comment)
- North Carolina General Statutes Article 44B, structured settlement protection(the publisher's own terms; quoted for reporting and comment)
- Nevada Revised Statutes 42.500 et seq.(the publisher's own terms; quoted for reporting and comment)
- California Insurance Code 10134-10139.5, transfers of structured settlement payment rights(the publisher's own terms; quoted for reporting and comment)
- the statute per jurisdiction(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Transfer Statute Table carries 8 published figures read from 5 sources' own pages; the 7 published figures given by requirement run from 3 to 30 day, read 17 October 2026.
5 of the 28 named sources read in full publish a figure; 23 publish none, read 17 October 2026.
Transfer Statute Table, requirement notice-days-before-hearing: median 20 day across 3 sources, read 17 October 2026.
Transfer Statute Table, requirement registration: median 1 year across 1 source, read 17 October 2026.
Transfer Statute Table, requirement disclosure-days-before-signing: median 6.50 day across 4 sources, read 17 October 2026.
Transfer Statute Table, requirement independent-advice-paid-cap: median 1,500 USD across 1 source, read 17 October 2026.
Cite as: "Structured Settlement Compare Transfer Statute Table", updated 2026-10-21, https://structuredsettlementcompare.com/datasets/transfer-statute-table/.
Download the CSV (10 rows, computed 2026-10-21)