"Internal Revenue Code section 130 provides substantial tax incentives to insurance companies that establish “qualified” structured settlements.There are other advantages for the original tort defendant (or casualty insurer) in settling for payments over time, in that they benefit from the time value of money (most demonstrable in the fact that an annuity can be purchased to fund the payment of future periodic payments, and the cost of such annuity is far less than the sum total of all payments to be made over time).