Preventing the Plaintiff Double Tax Trap (2026 Edition)

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.

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 | 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.

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