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Preventing the Plaintiff Double Tax Trap (2026 Edition)

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

Program Details

2026-02-12 14:00:00

2026-02-12 14:00:00

1h CLE Credits

Program Details

2026-02-12 14:00:00

Program Details

2026-02-12 14:00:00

Over 1,000+ webinars

2026-02-12 14:00:00

Course Overview

Defeating Plaintiff Double Tax Through Pre-Settlement Planning

2026-02-12 14:00:00

Participants will learn trust-based strategies to eliminate the double taxation of attorney’s fees in taxable settlement cases. These techniques can more than double client net recovery in high-tax jurisdictions.

Format

CLE Credit

1h CLE Credits

Level

Intermediate

Length

1

Key topics that will be covered

01
Double Tax
Plaintiffs pay taxes on attorney’s fees they never receive, reducing net recovery.
02
Case Types
Taxable damages include defamation, breach of contract, punitive damages, and post-judgment interest.
03
Recovery Trusts
Plaintiff recovery trusts eliminate double taxation by reporting only net amounts received.
04
Timing
Trusts must be established before settlement terms are finalized to avoid constructive receipt.
05
Settlement Funds
Qualified settlement funds provide time and flexibility for comprehensive plaintiff financial planning.
06
Tax Impact
Combined strategies can more than double a client’s net recovery in significant cases.

Program schedule

clock 2:00 pm - 2:20 pm EST

How the Plaintiff Double Tax Affects Settlements

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 BabenerJeremy Babener
Kent HansenKent Hansen
clock 2:20 pm - 2:40 pm EST

When the Double Tax Applies Across Case Types

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 BabenerJeremy Babener
Kent HansenKent Hansen
clock 2:40 pm - 3:00 pm EST

Practical Trust-Based Solutions to Protect Plaintiff Clients

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 BabenerJeremy Babener
Kent HansenKent Hansen
Jeremy Babener.

Jeremy Babener.

Structured Consulting

Kent Hansen

Kent Hansen

Structured Legal

Jeremy Babener.

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

Kent Hansen

Structured Legal

Kent Hansen is a settlement planner and attorney based in Logan, Utah, who focuses on advising plaintiffs and plaintiff attorneys on the tax treatment of settlements and strategies to maximize settlement value. Through his work at Structured Legal, he provides guidance on structuring outcomes to achieve optimal financial results. In addition to his legal practice, he serves as a consultant for Structured Consulting, where he assists settlement planners in identifying key issues and implementing value-driven arrangements.

Education & Credentials

Kent Hansen holds a law degree from Texas Tech University School of Law, along with a master’s degree in Personal Financial Planning from Texas Tech University. He also earned a bachelor’s degree in History from Utah State University and is licensed to practice law in Utah (#14668).

Recognition & Leadership

He currently serves as a board member of the Estate Planning Council of Northern Utah and previously held a board position with the Society of Settlement Planners, reflecting his leadership and involvement within professional organizations related to his field.

Professional Involvement

Kent is actively engaged in the settlement planning community through his roles with Structured Legal and Structured Consulting, where he collaborates with attorneys and other professionals to address settlement-related financial and tax considerations and to enhance planning strategies.

Experience

His experience centers on settlement planning, where he advises on tax implications and develops strategies to maximize settlement outcomes for plaintiffs. Additionally, his consulting work involves supporting settlement planners in issue-spotting and structuring arrangements designed to create greater value in settlement scenarios.
Jeremy Babener.

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

Kent Hansen

Structured Legal

Kent Hansen is a settlement planner and attorney based in Logan, Utah, who focuses on advising plaintiffs and plaintiff attorneys on the tax treatment of settlements and strategies to maximize settlement value. Through his work at Structured Legal, he provides guidance on structuring outcomes to achieve optimal financial results. In addition to his legal practice, he serves as a consultant for Structured Consulting, where he assists settlement planners in identifying key issues and implementing value-driven arrangements.

Education & Credentials

Kent Hansen holds a law degree from Texas Tech University School of Law, along with a master’s degree in Personal Financial Planning from Texas Tech University. He also earned a bachelor’s degree in History from Utah State University and is licensed to practice law in Utah (#14668).

Recognition & Leadership

He currently serves as a board member of the Estate Planning Council of Northern Utah and previously held a board position with the Society of Settlement Planners, reflecting his leadership and involvement within professional organizations related to his field.

Professional Involvement

Kent is actively engaged in the settlement planning community through his roles with Structured Legal and Structured Consulting, where he collaborates with attorneys and other professionals to address settlement-related financial and tax considerations and to enhance planning strategies.

Experience

His experience centers on settlement planning, where he advises on tax implications and develops strategies to maximize settlement outcomes for plaintiffs. Additionally, his consulting work involves supporting settlement planners in issue-spotting and structuring arrangements designed to create greater value in settlement scenarios.

Credits by state

AK1.0
AL1.0
AR1.0
AZ1.0
CA1.0
CO1.0
CT1.0
DC
DE1.0
FL1.0
GA1.0
HI1.0
IA1.0
ID1.0
IL1.0
IN1.0
KS1.0
KY1.0
LA1.0
MA1.0
MD1.0
ME1.0
MI1.0
MN1.0
MO1.2
MS1.0
MT1.0
NC1.0
ND1.0
NE1.0
NH60.0
NJ1.0
NM1.0
NV1.0
NY1.0
OH1.0
OK1.0
OR1.0
PA1.0
RI1.0
SC1.0
SD1.0
TN1.0
TX1.0
UT1.0
VA1.0
VT1.0
WA1.0
WI1.0
WV1.2
WY1.0

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

10,000+

Trusted by Legal Professionals

1000+

Live stream programs

24/7

Access to live webinars & recordings

70,000+

Trusted by Legal Professionals

MCLE Credits

Alabama
Approved
Alaska
Approved
Arizona
Approved
Arkansas
Approved
California
Approved
Colorado
Pending
Connecticut
Approved
Delaware
Pending
District of Columbia
No Required
Florida
Approved
Georgia
Approved
Hawaii
Approved
Idaho
Pending
Illinois
Pending
Indiana
Pending
Iowa
Pending
Kansas
Approved
Kentucky
Pending
Louisiana
Pending
Maine
Pending
Maryland
No Required
Massachusetts
No Required
Michigan
No Required
Minnesota
Approved
Mississippi
Pending
Missouri
Approved
Montana
Approved
Nebraska
Pending
Nevada
Pending
New Hampshire
Approved
New Jersey
Approved
New Mexico
Approved
New York
Approved
North Carolina
Pending
North Dakota
Approved
Ohio
Approved
Oklahoma
Pending
Oregon
Approved
Pennsylvania
Approved
Rhode Island
Pending
South Carolina
Pending
South Dakota
No Required
Tennessee
Approved
Texas
Approved
Utah
Approved
Vermont
Approved
Virginia
Not Eligible
Washington
Approved
West Virginia
Pending
Wisconsin
Approved
Wyoming
Pending

Alabama

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.  

Formats

  • Attorneys can earn unlimited “live” credit through live seminars, live webcasts, and co-sponsored locations with MyLAWCLE-Alabama approved programs
  • Attorneys are limited to 6 credits per compliance period of “online” programs through MyLAwCLE On-Demand programs