• videocam Live Webinar with Live Q&A
  • calendar_month August 31, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Personal Injury and Med Mal
  • schedule 90 minutes

Attorney Fee Deferrals: Navigating the Evolving IRS Landscape and Current Tax Considerations

About the Course

Introduction

This CLE webinar will offer an in-depth discussion of the current tax environment surrounding attorney fee deferral strategies for contingent fee cases.

Description

Our panel will examine recent IRS guidance, enforcement priorities, and the legal principles established in Childs v. Commissioner that continue to shape compliant deferral planning.

Listen as our esteemed panel offers practical insights into evaluating existing deferral arrangements, understanding available planning alternatives, and identifying key considerations when implementing future fee deferral strategies.


Presented By

Greg Coleman
Founding Partner
Coleman Law, PLLC

Mr. Coleman is the Founding Partner of Greg Coleman Law, bringing more than 30 years of trial and appellate experience in complex, high-stakes litigation. Throughout his career, he has been recognized as a national leader in class actions, products liability, medical practice, personal injury, toxic torts, premises liability, ERISA, drug and medical device litigation, workers' compensation, and complex multi-district matters, representing individuals and classes against some of the largest corporate defendants both in the country and around the world.

Phillip M. Krause, CSSC, CLMP
Principal
Structured LLC

Mr. Krause is the Principal of Structured LLC, a settlement consulting firm specializing in the resolution of complex casualty, class action, mass tort, captive and commercial insurance claims. He works with attorneys, insurance carriers, self-insured organizations, captive insurance companies, municipalities, corporations and mediators to develop customized settlement and risk transfer solutions that achieve favorable financial and tax outcomes. Mr. Krause's areas of expertise include structured settlement annuities, attorney fee deferral strategies, IRC §468B Qualified Settlement Fund administration, settlement & special needs trusts, government benefits preservation, and the design of settlement distribution strategies for catastrophic injury and high-exposure claims. He has advised on numerous complex settlements, including high-profile mass tort and catastrophic injury matters. Mr. Krause's experience includes consulting on the NFL Concussion Settlement and the Dr. Larry Nassar–Michigan State University Settlement, where he assisted in developing settlement distribution strategies designed to preserve claimants' government benefits eligibility while protecting settlement proceeds through appropriate trust and financial planning techniques.

Credit Information
  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Monday, August 31, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. IRS guidance and enforcement priorities

II. Continuing legacy of Childs v. Commissioner 

III. Evaluating deferral arrangements

IV. Deferral strategies for future fees


The panel will address these important topics:

  • Recent IRS developments affecting attorney fee deferral arrangements
  • The continuing significance of Childs v. Commissioner
  • Key characteristics of compliant contingent fee deferral structures
  • Common considerations when evaluating existing “offshore" and "equity-based" deferral arrangements
  • Planning alternatives for attorneys seeking greater certainty and compliance
  • Practical strategies for implementing future fee deferral plans