Qualified Settlement Funds (468B Trusts)

Ohio, Michigan, & Nationwide

A 468B trust, or a qualified settlement fund, gives a claimant and their attorney(s) maximum flexibility for when and how they get paid for a winning legal claim. It permits them to set up structured settlement annuities quickly and without great difficulty. For help setting up Ohio and Michigan qualified settlement funds (468B trusts), contact the team at CW Settlements about your specific circumstances.

What Is a Qualified Settlement Fund, or a 468B Trust?

A qualified settlement fund, or a 468B trust, is a unique kind of trust allowed under Section 468B of the Internal Revenue Code. In almost every major mass-tort or class-action settlement you hear about in the news, there’s a 468B QSF that addresses payment arrangements.

Examples would be for claims where money has been set aside, but perhaps not all claimants have yet been paid. Payments can linger for years or even decades.

Why Do 468B Trusts Exist?

American companies paid out around $40 billion in compensation in 2024. Typically, when an at-fault defendant settles a legal claim, they usually want to write just one big check and be done forever. However, if there are thousands of individual victims, some of these victims may show up years later, while others are minors. Some set up structured settlement annuities, and some attorneys ask for their fees to be paid over time.

When a 468B trust is ordered, a defendant can put one lump sum into the trust right away, pay their tax deduction, and walk away, even if all the victims aren’t actually paid for another 10 to 20 years. Certainly, a 468B trust is a useful tool that allows a large group the opportunity to resolve a large claim instead of having to wait years for large payments. It benefits both sides.

What Are 468B Trusts Commonly Used For?

As of 2025, 468B trusts are mostly used for:

• Mass-tort settlements
• Sexual abuse cases
• Environmental contamination
• Employment class actions

A 468B trust provides benefits for both the plaintiffs and defendants involved in legal claims. It lets a defendant close the case immediately and enables the money to grow tax-free.

Meanwhile, it gives plaintiffs and their lawyers maximum flexibility on when and how they get paid. They gain the necessary time to consider their settlement options and resolve any lien issues. If you are a claimant or an attorney, CW Settlements can explore your 468B trust qualifications.

Available 468B Trust and Settlement Fund Services

CW Settlements provides comprehensive services for claimants and attorneys, including:

• Preparing necessary motions, court orders, and documents to create and administer the trust
• Creating closing statements and fund accounting
• Disbursing claimant payments
• Providing live call center help
• Disbursing attorney fees and expenses
• Paying finalized liens
• Printing claimant educational materials
• Coordinating probate and national bankruptcy assistance
• Verifying check validity and offering fraud protection
• Providing appropriate account reconciliation and reporting
• Preparing tax return documents and 1099 issuance
• Managing treasury documentation and fund investment within the QSF
• Assisting with access to local probate and elder law counsel across the country
• Closing the trust and reconciling interest upon completion

You can lean on us for extensive assistance. 

Order Qualified Settlement Funds for a 468B Trust at CW Settlements

To order qualified settlement funds, reach out to CW Settlements. Whether you are an attorney or a claimant, we can address your specific situation.