under any workers’ compensation law excludable under Internal Revenue Code Section 104(a)(1) (); and The periodic payments must be of the character described in subparagraphs (A) and (B) of Internal Revenue Code Section 130(c)(2) () and must be payable by a person who: Is a party to the suit or agreement or to a workers' compensation claim; or By a person who has assumed the liability for such periodic payments under a qualified assignment in accordance with Internal Revenue Code Section 130 (). Sales of rights to structured settlement payments A claimant who has agreed to a negotiated structured settlement elects to receive part of their settlement money at the time of settlement, and part of their settlement money in the future through a negotiated, customized schedule of periodic payments that are "fixed and determinable as to amount and time of payment." The life insurance companies who underwrite these periodic payment obligations and the associated qualified assignment companies, must comply with the Internal Revenue Code 130, which, in part, does not allow for acceleration or modification of payments. Options exist for structured settlement annuitants to sell or transfer the rights to future periodic payments to purchasers of structured settlement payment rights, mostly known as structured settlement factoring companies. Some life insurers, such as Berkshire Hathaway Life Insurance Company of Nebraska, and former structured annuity issuers Allstate Life Insurance Company and Symetra, offer to buy part or all of one's structured settlement payment rights in return for a lump sum cash provided such transaction complies with IRC §5891. Although many beneficiaries of a structured settlement find that the settlement suits their needs, some may experience changed financial circumstances and find themselves unable to obtain funds through conventional financing or other sources. They may want to obtain funds from the structured settlement in order to pay down debt, help pay for a house, help pay for a child's college tuition, or for other significant financial needs. At the same time, companies that buy structured settlements have been known to take advantage of beneficiaries' circumstances in order to obtain the settlements for a relatively small price. The act of the sale and purchase of structured settlement payment rights is known as a structured settlement factoring transaction. For example, a structured settlement payment stream of 20 years could be transferred in exchange for one discounted payment now. Any sale of structured settlement payment rights