Attorney Contingency Fee Deferral

Medicare

“Medicare & You 2012” publication (PDF) updated annually by CMS, lengthy overview of Coverage A, B, C, & D
Anyone can now create their own online account to see their benefits and services at https://mymedicare.gov/
2012 Medicare Costs, premiums and out of pocket. (PDF) To obtain the cost of your local Coverage C or D plans you must get them from the provider.
" Cost comparison of funding Medicare Set Asides with either cash or annuity" This 3 page (pdf) includes pointers on common problems and issues

" Personal Injury Settlements and Medicare Set Aside Issues " (PDF) September 2013 paper by Brian Loper
" Considering Medicare’s Future Interest in Personal Injury Settlements " (PDF) January 2011 article by Brian Loper
CMS Handout from Region VI Director, Sally Stalcup (PDF), May 25, 2011. One of the few CMS documents specifically addressing their interest in liability settlements regards future medical expenses.
CMS actual approval response (redacted) (PDF) of a Medicare set-aside arrangement for a liability settlement.
Bertrand v. Talen’s Marine & Fuel LLC , 2012 US Dist. LEXIS 78053, June 2012 case finding a professionally prepared Medicare Set Aside, as part of a liability settlement, adequately protected Medicare’s future interest. Worth reading just about CMS response to court order.
CMS/COB Contractor Letter . October 2012 letter to a Medicare beneficiary in effect informing them that their previous personal injury settlement may affect their future Medicare for certain ICD medical codes.

CMS Memo’s and CMS.gov web pages on Worker’s Compensation future medical settlements and Medicare Set Asides (PDFs):

CMS Publication: Self-Administration Toolkit for WCMSAs . This is an excellent publication that should be considered for delivery to all claimants settling future work comp medical with a MSA.

National Vital Statistics Reports Volume 62, Number 7, January 6, 2014, United States Life Tables, 2009 (PDF)
See pages 11-14 for tables that Centers for Medicare and Medicaid Services (CMS) use on MSAs.

IRS ruling that an assignment of a personal injury action for a bad faith claim and subsequent recovery still constituted settlement proceeds attributable to the original physical injury. (PDF)
Favorable Chief Counsel opinion on structured settlement annuity payments into a SNT (PDF)
CMS favorable letter to Attorney Sangerman on SNT and structured settlement annuity payments (PDF)

Institutional Trust Companies with experienced local trustees:
Cumberland Trust (state chartered) in Nashville
Jo-Ann Taylor, trustee in Birmingham, with a nationally chartered trust company, 205 991-2992
Individual (attorney) Trustees:
Richard Courtney, Esq. Jackson, MS
Trust document drafting attorneys and subject experts:
Richard Courtney, Esq. Jackson, MS
Katharine Barr, Esq. Birmingham, AL
Larry Bray, Esq. Memphis, TN
Joel Mendler, Esq. New Orleans, LA
National Advocacy Groups:
Special Needs Alliance
National Academy of Elder Law Attorneys
The Arc, also operate pooled trusts in some states
Taxation and other pertinent subjects:
TN Asset Protection Statute (PDF)
“ Is a Qualified Disability Trust Appropriate ” by Elizabeth Gray, Esq. published in “The Voice” 2/2012 of the Special Needs Alliance (PDF)
“ Taxation of Special Needs Trust ” by Dennis Sandoval, CELA, an excellent detailed article on taxation although somewhat out of date (PDF)

Internal Revenue Service (IRS) memorandum November 04, 2010 (PDF) addressing State approved payments to exonerated prisoners being excluded from income. These cases are eligible for structured settlement annuity consideration.

“ Applying the Structured Settlement Concept to Divorces – Better Financial Results to Everyone’s Clients ” (PDF) by John McCulloch and James Godbout. Excellent must read article for attorneys handling large divorces or have friends involved in a large divorce settlement .