DP was a young man injured by another kid. He was a birthday party and another (uninvited) kid threw a hammer at his head. The hammer caused significant injury which required surgery. A claim was made against the hammer thrower’s parent’s homeowner’s insurance. DP made a miraculous recovery that included fully resuming soccer activities in school. He made it back to school and his grades are exceptional. After waiting a few years to make sure there was no residual brain injury, a settlement was reached of over $270,000.00. DP had an annuity set up to make payments (tax free) over time. Partner Steven Terry created a qualified assignment to make sure the entire amount of proceeds were tax free (base investment and the accrued interest).