Structured Settlements Study Guide 2026

Everything you need to pass the Structured Settlements exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.

📋 Structured Settlements Exam Format at a Glance

100
Questions
180 min
Time Limit
70.00%
Passing Score

📚 Structured Settlements Topics to Study (21)

✍️ Sample Structured Settlements Questions & Answers

1. What does 'temporary total disability' (TTD) mean in a workers' compensation claim?
A temporary condition in which the worker cannot perform any work while recovering from the injury

TTD benefits replace a portion of wages during the period the worker is completely unable to work due to the injury but is expected to eventually recover.

2. The 'economic benefit doctrine' is relevant to structured settlement design because it:
Could cause the present value of future payments to be taxable if the claimant has a secured, vested economic interest

The economic benefit doctrine taxes a benefit when it is received, even if not yet paid; structured settlements use qualified assignments and unfunded promises to avoid triggering this doctrine.

3. What is a 'rated age' in the context of structured settlement annuities?
An older age assigned to a claimant based on medical impairment, reducing the cost of the annuity

A rated age is an actuarially assigned older age given to an impaired claimant, reflecting shorter life expectancy and lowering the annuity premium needed to fund a given payment stream.

4. Which type of damages in a structured settlement are generally NOT excluded from the claimant's taxable income?
Punitive damages

Punitive damages are included in gross income under IRC Section 104, even when arising from a physical injury case, because they are intended to punish the defendant rather than compensate the claimant.

5. Which of the following structured settlement features specifically prevents the claimant from triggering the constructive receipt doctrine?
The claimant's complete inability to accelerate, transfer, or borrow against the payment stream

Constructive receipt requires that the taxpayer have the right to demand funds; by permanently restricting the claimant's ability to accelerate or borrow against payments, structured settlements ensure the claimant never has constructive receipt.

6. What is a 'split-funded' structured settlement?
A settlement that uses both an annuity for future periodic payments and an immediate cash component

A split-funded settlement combines a lump-sum cash payment at closing with a structured annuity providing periodic payments, addressing both immediate and long-term needs.

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