TABLE OF CONTENTS
INTRODUCTION vii
Chapter 1 ISSUES 1-1
- Prior to August 21, 1996 1-1
- Issues for Suit Return Received
- Issues for Suit Return Received
- After August 20, 1996 1-2
Chapter 2 Liability OF Suit PAYMENTS 2-1
- Types of Settlements 2-3
- Types of Damages/Awards 2-2
- Types of Claims 2-1
- Terminology/Definitions 2-1
- Tax Treatment of Awards and Settlements 2-4
Chapter 3 Another RELATED TOPICS 3-1
- Tax Considerations 3-1
- Payroll and Self-Employment
- Legal Fees Relating to Non-Taxable
- Deduction for Attorneys' Fees 3-5
- Awards or Settlements 3-6
- Amount to be Enclosed in Financial gain 3-4
- Accrued Interest on Court Judgments 3-6
Chapter 4 SOURCES OF INFORMATION 4-1
- State Supreme Court Library 4-3
- State Department of Insurance 4-3
- Settlement Payors 4-2
- Newspaper Articles 4-1
- Courthouse Research 4-1
- Computerized Data 4-2
Chapter 5
- Third Party Summonses 5-3
- Third Party Letter 5-1
- THIRD PARTY CONTACTS and SUMMONS INFORMATION 5-1
- References 5-4
- Other Considerations 5-3
- Issuance of Summons 5-2
- Attorney-Client Privilege 5-3
- "John Doe" Summons 5-3
Chapter 6 BUILDING THE CASE FILE 6-1
- Information Necessary for the
- Identifying the Payer 6-1
- Examination Case File 6-1
Chapter 7 EXAMINATION CONSIDERATIONS 7-1
- Scope of Examination 7-1
- Examination Action Plan 7-1
Chapter 8 PENALTIES 8-1
Chapter 9 FORM 1099-MISC - Coverage REQUIREMENTS 9-1
- Reporting of Damage Awards on
- Reporting Payments to Attorneys on
- Forms 1099-MISC 9-1
- Form 1099-MISC 9-2
Chapter 10 QUICK CITE AND BRIEF Outline OF LITIGATED CASES 10-1
- Wrongful Death 10-1
- Sex Discrimination 10-1
- Miscellaneous 10-7
- Legal Fees 10-6
- Insurance Institution Cases 10-6
- Employment Related 10-3
- Discrimination Cases Prior to
- Burke and Schleier 10-2
- Age Discrimination 10-1
