Nature of Periodic Payments. The Periodic Payments constitute i. damages (other than punitive damages), whether by suit or agreement, or ii. compensation under a workers’ compensation act, on account of personal injury or sickness in a case involving physical injury or physical sickness, within the meaning of Sections 130(c) and 104(a) of the Code.
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Samples: Qualified Assignment and Release Agreement, Qualified Assignment and Release Agreement, Qualified Assignment Agreement