### Question
Can you define what structured settlement payment rights means?


### Answer
**Structured settlement payment rights** is defined as the following in *26 U.S.C. § 5891*:

> rights to receive payments under a structured settlement

#### Citation:
  - *26 U.S.C. § 5891*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 55-STRUCTURED SETTLEMENT FACTORING TRANSACTIONS**

