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2026-02-12 14:00:00

1 Credits

Tax strategies to protect plaintiffs from paying taxes on attorney’s fees they never receive, potentially doubling net recovery.

2026-02-12 14:00:00

Tax strategies to protect plaintiffs from paying taxes on attorney’s fees they never receive, potentially doubling net recovery.

2026-02-12 14:00:00

1000+

Live stream programs

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Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

Key topics that will be covered

What will you learn

Attorneys will learn how the 2018 Tax Cuts and Jobs Act created the plaintiff double tax problem and practical trust-based solutions to protect clients.

What will you gain

Attorneys will gain knowledge of plaintiff recovery trusts, qualified settlement funds, and pre-settlement planning strategies that can double client net recovery.

Double Tax
Plaintiffs pay taxes on attorney’s fees they never receive, reducing net recovery.
Case Types
Taxable damages include defamation, breach of contract, punitive damages, and post-judgment interest.
Recovery Trusts
Plaintiff recovery trusts eliminate double taxation by reporting only net amounts received.
Timing
Trusts must be established before settlement terms are finalized to avoid constructive receipt.
Settlement Funds
Qualified settlement funds provide time and flexibility for comprehensive plaintiff financial planning.
Tax Impact
Combined strategies can more than double a client’s net recovery in significant cases.

What will you learn

Attorneys will learn how the 2018 Tax Cuts and Jobs Act created the plaintiff double tax problem and practical trust-based solutions to protect clients.

What will you gain

Attorneys will gain knowledge of plaintiff recovery trusts, qualified settlement funds, and pre-settlement planning strategies that can double client net recovery.

Agenda

Session 1

How the Plaintiff Double Tax Affects Settlements

Session 2

When the Double Tax Applies Across Case Types

Session 3

Practical Trust-Based Solutions to Protect Plaintiff Clients

clock 2:00 pm - 2:20 pm EST

How the Plaintiff Double Tax Affects Settlements

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

This session examines how the 2018 Tax Cuts and Jobs Act created the plaintiff double tax problem by eliminating attorney fee deductions. Attendees will learn to evaluate net recovery value by considering tax liabilities, liens, benefit losses, and the three biggest drivers of tax value: exemptions, deferral strategies, and deductions.

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

clock 2:20 pm - 2:40 pm EST

When the Double Tax Applies Across Case Types

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

This session explores which damage categories trigger the double tax, including defamation, breach of contract, punitive damages, and post-judgment interest. Participants will learn to calculate double tax impact using marginal tax rates and understand why even physical injury cases can be affected when verdicts include taxable components.

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

clock 2:40 pm - 3:00 pm EST

Practical Trust-Based Solutions to Protect Plaintiff Clients

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

This session presents actionable strategies including the plaintiff recovery trust, which can more than double a client’s net recovery in significant cases. Attendees will learn proper trust establishment timing, settlement agreement language requirements, and how to combine these tools with qualified settlement funds and structured settlements for maximum tax efficiency.

Jeremy Babener

Structured Legal

Kent Hansen

Structured Legal

01 03
Prev
Next

speakers

Joe Ervin

The Law Firm for Truck Safety, LLP
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Kevin Foley

Reminger Co
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Grant H. Lawson

The Law Firm for Truck Safety, LLP
A Partner at The Law Firm for Truck Safety. He focuses exclusively on cases involving commercial motor vehicle crashes and wrongful death. Joe also holds a valid class “A” commercial driver’s license with endorsements for double/triple trailers and tankers.

Education & Credentials

A 2013 graduate of the Gerry Spence Trial Lawyers College in Dubois, Wyoming, Joe is rated AV Preeminent™ by Martindale-Hubbell — the highest peer rating for exceptional legal ability and ethics. He is among the first nine attorneys nationwide to earn board certification in Truck Accident Law from the National Board of Trial Advocacy.

Recognition & Leadership

Joe received the Roadway Safety Award from the American Association for Justice (AAJ) for his commitment to improving highway safety.
 He currently serves as Co-Chair of the Academy of Truck Accident Attorneys (ATAA) Safety Committee, advocating for higher safety standards across the trucking industry.

Professional Involvement

Joe serves on the faculty of the AAJ Advanced Trial Advocacy College: Litigating Truck Collision Cases (2015 & 2024).
 He is an active member of AAJ’s Trucking Litigation Group and sits on the Board of Regents for the Academy of Truck Accident Attorneys.

Experience

Joe frequently consults and co-counsels on complex commercial truck cases. His proven track record includes numerous successful trials against motor carriers and truck leasing companies — delivering justice for victims of commercial vehicle accidents.

Jeremy Babener.

Structured Consulting

Kent Hansen

Structured Legal

Jeremy Babener.

Structured Consulting

Jeremy advises plaintiffs and plaintiff lawyers on tax strategies at settlement, leveraging experience from the U.S. Treasury’s Office of Tax Policy.

Professional Involvement

Serves on the legal committees of the three national settlement planning associations.

Experience

Previously served in the U.S. Treasury's Office of Tax Policy; currently advises plaintiffs and plaintiff lawyers on tax strategies at settlement.

Jeremy Babener.

Structured Consulting

Jeremy advises plaintiffs and plaintiff lawyers on tax strategies at settlement, leveraging experience from the U.S. Treasury’s Office of Tax Policy.

Professional Involvement

Serves on the legal committees of the three national settlement planning associations.

Experience

Previously served in the U.S. Treasury's Office of Tax Policy; currently advises plaintiffs and plaintiff lawyers on tax strategies at settlement.

Kent Hansen

Structured Legal

Kent is a settlement planner and attorney who advises plaintiffs and plaintiff attorneys regarding tax treatment and strategies to maximize value at settlement. He also serves as a consultant for Structured Consulting, helping settlement planners to issue spot and effect value-driving arrangements.

Education & Credentials

Law degree from Texas Tech University School of Law, master's degree in Personal Financial Planning from Texas Tech University, and bachelor's degree in History from Utah State University.

Professional Involvement

Current board member of the Estate Planning Council of Northern Utah and former board member of the Society of Settlement Planners.

Experience

Settlement planner and attorney in Logan, Utah. Advises plaintiffs and plaintiff attorneys regarding tax treatment and strategies at settlement. Serves as consultant for Structured Consulting.

Plans

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Price varies based
on the course duration
of 1 to 3+ hours
Access type Pay per
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Number of New Webinars Added Yearly Limited
Earn "Live" CLE credit Included
Ability to Ask Questions During
the Presentation via a Chat Box
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Attend "Live" Re-Broadcasts Included
Exclusive Partner Webinars & Events
Special credits (Ethics, Elimination
of Bias, etc.)
Instant Certificates After Completion
Personalized CLE Platform
Live Conferences
Bootcamps

Why Attend

Why this 
program matters

Understanding the plaintiff double tax trap—where eliminated attorney fee deductions force plaintiffs to pay taxes on money they never receive—is essential for trial lawyers seeking to maximize client recoveries and provide competent representation.
100%
Plaintiffs must report 100% of taxable settlement proceeds as gross income under Commissioner v. Banks, even if attorney fees are paid directly to counsel (ABA Business Law Today, 2019).
$42B
Class action settlements totaled $42 billion in 2024, marking the third consecutive year exceeding $40 billion in aggregate settlement values (Duane Morris Class Action Review 2025).
<20%
In high-tax states, plaintiffs may retain less than 20% of their gross settlement after paying legal fees and taxes due to the double tax trap (Bloomberg Tax, 2018).
50%+
Combined federal and state marginal tax rates can exceed 50% in states like California and New York City, dramatically increasing double tax impact on settlements (CBS News, 2021).

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Requirements

The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.  

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