[tanzam75]

> Structured settlement cases became more popular in the United States during the 1970s as an alternative to lump sum settlements. The increased popularity was due to several rulings by the IRS, an increase in personal injury awards, and higher interest rates.

Well, in the 1970s, people had pensions and the 401(k) was a "thrift plan." Yet we've enacted all sorts of protections for the 401(k), because it is now the primary mechanism of retirement savings available to most Americans.

Structured settlements may have originated as a tax break in the 1970s. However, in the last 40 years they've become a way to provide a secure income stream for plaintiffs. We need to treat them as such.