Preventing the Plaintiff Double Tax Trap (2026 Edition)

Jeremy Babener
Jeremy Babener
Structured Legal

Jeremy is a nationally recognized tax expert. He counsels plaintiffs and plaintiff-side law firms on settlement planning, helping to maximize recovery outcomes. He also reviews and structures settlement transactions for trust companies, insurance companies, and other financial institutions.

Kent Hansen
Kent Hansen
Structured Legal

Kent is a settlement planner and attorney in Logan, Utah. Kent’s education includes a law degree from Texas Tech University School of Law, a master’s degree in Personal Financial Planning from Texas Tech University, and a bachelor’s degree in History from Utah State University.

Live Video-Broadcast: February 12, 2026

1 hour CLE

Tuition: $395.00
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Program Summary

Since the 2018 tax law changes, many plaintiffs have encountered unexpected tax consequences, paying more than necessary on their settlements. With the elimination of legal fee deductions, plaintiffs are now often taxed on both their net recovery and the portion allocated to attorney fees. This issue arises in a range of taxable damage categories, including emotional distress, defamation, harassment, punitive damages, and interest. Fortunately, trust-based planning tools can help avoid this “double tax” when implemented before settlement. This CLE will equip plaintiff attorneys with the key knowledge they need to help clients avoid overpaying taxes.

Key topics to be discussed:

  • How the plaintiff double tax affects settlement outcomes
  • How and when the double tax applies across case types
  • Practical approaches attorneys can use to protect clients

Date / Time: February 12, 2026

  • 2:00 pm – 3:00 pm Eastern
  • 1:00 pm – 2:00 pm Central
  • 12:00 pm – 1:00 pm Mountain
  • 11:00 am – 12:00 pm Pacific

Closed-captioning available

Speakers

Speaker_Jeremy BabenerJeremy Babener | Structured Legal

Jeremy is a nationally recognized tax expert. He counsels plaintiffs and plaintiff-side law firms on settlement planning, helping to maximize recovery outcomes. He also reviews and structures settlement transactions for trust companies, insurance companies, and other financial institutions.

Jeremy has worked across a broad spectrum of cases and settlement sizes, including individual claims, mass torts, and class actions. His role often includes drafting and refining settlement terms, proposing tax-efficient and financial strategies, and negotiating their adoption with defense teams.

He has developed and evaluated financial vehicles, trust arrangements, and income deferral solutions. Among these is the Plaintiff Fund Charity, a no-cost program that protects plaintiffs’ Medicaid eligibility when they fundraise for medical needs.

Jeremy is a member of the AAJ Public Education Committee, the ABA TIPS Plaintiffs’ Practice Committee, and chairs the Legal Committee of the Society of Settlement Planners. Earlier in his career, he served as a Fellow in the Office of Tax Policy at the U.S. Treasury Department. Through Structured Consulting he trains settlement planners how to issue spot for value-focused strategies and how to implement arrangements.

He frequently speaks on settlement taxation and ethics at law schools such as NYU School of Law and the University of Chicago, contributes articles to Forbes, Bloomberg, and the ABA, and shares his insights on CNN, Fox News, and CNBC.

 

Kent Hansen_myLawCLEKent Hansen | Structured Legal

Kent is a settlement planner and attorney in Logan, Utah. Kent’s education includes a law degree from Texas Tech University School of Law, a master’s degree in Personal Financial Planning from Texas Tech University, and a bachelor’s degree in History from Utah State University. He is a current board member of the Estate Planning Council of Northern Utah and a former board member of the Society of Settlement Planners. At Structured Legal he advises plaintiffs and plaintiff attorneys regarding tax treatment and strategies the maximize value at settlement.

He also serves as a consultant for Structured Consulting, helping settlement planners to issue spot and effect value-driving arrangements.

Agenda

I. How the plaintiff double tax affects settlement outcomes | 2:00pm – 2:20pm

II. How and when the double tax applies across case types | 2:20pm – 2:40pm

III. Practical approaches attorneys can use to protect clients | 2:40pm – 3:00pm

Credits

Alaska

Approved for CLE Credits
1 General

Our programs are CLE-eligible through Alaska’s recognition of multi-jurisdictional reciprocity.
Alabama

Approved for CLE Credits
1 General

Arkansas

Approved for CLE Credits
1 General

Arizona

Approved for CLE Credits
1 General

California

Approved for CLE Credits
1 General

Colorado

Pending CLE Approval
1 General

Connecticut

Approved for CLE Credits
1 General

District of Columbia

No MCLE Required
1 CLE Hour(s)

Delaware

Pending CLE Approval
1 General

Florida

Approved via Attorney Submission
1 General Hours

Receive CLE credit in Florida via attorney submission.
Georgia

Pending CLE Approval
1 General

Hawaii

Approved for CLE Credits
1 General

Iowa

Pending CLE Approval
1 General

Idaho

Pending CLE Approval
1 General

Illinois

Pending CLE Approval
1 General

Indiana

Pending CLE Approval
1 General

Kansas

Pending CLE Approval
1 Substantive

Kentucky

Pending CLE Approval
1 General

Louisiana

Pending CLE Approval
1 General

Massachusetts

No MCLE Required
1 CLE Hour(s)

Maryland

No MCLE Required
1 CLE Hour(s)

Maine

Pending CLE Approval
1 General

Michigan

No MCLE Required
1 CLE Hour(s)

Minnesota

Pending CLE Approval
1 General

Missouri

Approved for CLE Credits
1.2 General

Mississippi

Pending CLE Approval
1 General

Montana

Pending CLE Approval
1 General

North Carolina

Pending CLE Approval
1 General

North Dakota

Approved for CLE Credits
1 General

Our programs are CLE-eligible through North Dakota’s recognition of multi-jurisdictional reciprocity. Section 1, Policy 1.14
Nebraska

Pending CLE Approval
1 General

myLawCLE reports attendance to Nebraska on each attorney’s behalf for all programs. Please do not self-report.
New Hampshire

Approved for CLE Credits
60 General minutes

As of July 1, 2014, the NHMCLE Board no longer provides pre- or post-approval of courses. Attendees must self-determine whether a program is eligible for credit, and self-report their attendance online at www.nhbar.org, based on qualification provisions of Rule 53.
New Jersey

Approved for CLE Credits
1.2 General

Our programs are CLE-eligible through New Jersey’s recognition of multi-jurisdictional reciprocity, except for the courses required under BCLE Reg. 201:2
New Mexico

Approved for CLE Credits
1 General

Nevada

Pending CLE Approval
1 General

New York

Approved for CLE Credits
1.2 General

Our programs are CLE-eligible through New York’s Approved Jurisdiction Group “B”.
Ohio

Pending CLE Approval
1 General

Oklahoma

Pending CLE Approval
1 General

Oregon

Pending CLE Approval
1 General

Pennsylvania

Approved for CLE Credits
1 General

Rhode Island

Pending CLE Approval
1 General

South Carolina

Pending CLE Approval
1 General

South Dakota

No MCLE Required
1 CLE Hour(s)

Tennessee

Approved for CLE Credits
1 General

Texas

Approved for CLE Credits
1 General

Utah

Pending CLE Approval
1 General

Virginia

Not Eligible
1 General Hours

Vermont

Approved for CLE Credits
1 General

Washington

Approved via Attorney Submission
1 Law & Legal Hours

Receive CLE credit in Washington via attorney submission.
Wisconsin

Pending CLE Approval
1 General

West Virginia

Pending CLE Approval
1.2 General

Wyoming

Pending CLE Approval
1 General

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