david-higginsDavid M. Higgins is the author of the structured settlement law. He drafted the text of the law introduced in the House as H.R. 5470 and as The Periodic Payments Settlement Act of 1981 (H.R. 5732) in the Senate as S. 1934 in 1981. He testified before the House Committee on Ways and Means with respect to its passage, negotiated the final terms of the statue with the Assistant Secretary of the Treasury, and negotiated the language of the Committee Reports with staffs, resulting in its passage and signature by President Reagan as the final tax bill approved on January 14, 1983 (97th Cong. 2d Sess.) (1982).

Mr. Higgins formed and was the First Executive Director of The National Structured Settlement Trade Association and was the first Treasurer of the industry’s Political Action Committee. Mr. Higgins has served as the Chairman of the Committee on the Taxation of Insurance Companies of the American Bar Association Tax Section.

Mr. Higgins was the Chairman of the Southern California Tax Practice of Brobeck Phleger & Harrison where he focused, beginning in 1982, on settlement law. He formed The Settlement Law Group in 1997 (the predecessor of Higgins Settlement Law, L.L.P.) and has been focusing his practice on settlement law for 30 years . . . the longest in the industry.

Mr. Higgins is tax counsel to the largest qualified settlement fund in the Country with more than $3 Billion in assets and continuously forms and administers funds throughout the United States. He has been appointed by Courts throughout the United States as Settlement Administrator is the nation’s largest drug cases.

Mr. Higgins holds an LL.M. (in Taxation) from New York University, a J.D. from University of California at Los Angeles Law School and a B.A. from the University of California at Berkeley. Mr. Higgins is admitted to practice law in California and New York.

Mr. Higgins serves as counsel to plaintiff’s attorneys, insurers and structured settlement brokers.

Contact David:
213-833-0202 | dhiggins@settlementlaw.com | 


meredith-johnsonMeredith B. Johnson began her career with the international law firm of Fulbright & Jaworski LLP where she spent 8 years as a finance attorney specializing in the issuance and underwriting of municipal bonds. Ms. Johnson has advised issuers, investment banks and credit providers in structuring and closing bond financings ranging from $2 million to over $200 million. She is the author of “Stop the Clock with Qualified Settlement Funds” published in the Los Angeles Daily Journal on October 30, 2009.

Ms. Johnson received her J.D. from the University of California, Hastings College of Law where she served as the Senior Executive Editor of the Hastings Communication and Entertainment Law Journal and her B.A. from the University of California at Berkeley. She is admitted to practice law in California.

Contact Meredith:
213-291-9144 | mjohnson@settlementlaw.com |