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Plaintiff Recovery Trust
Help Your Clients Keep More of Their Settlement
Avoid the Attorney Fee Double Tax
Every taxable settlement today triggers a second tax the plaintiff never sees coming. They are taxed not only on their net recovery, but also on the portion paid to their attorney — a permanent consequence of recent tax code changes.
MSNBC features EPTC experts on how QSFs, structured settlements, and planning tools help plaintiffs protect more of their recovery after settlement.
Reducing Taxes in Taxable Cases
The Recovery Trust is based on a commonly used estate planning arrangement. Formal tax opinions are available for a minimal fee from a firm of 1,000+ advisors.
The Problem Most Plaintiffs Never Hear About
The Attorney Fee Double Tax
In taxable settlements, the IRS taxes the plaintiff on the entire recovery — including the portion paid directly to counsel. That means a plaintiff who is awarded $1,000,000 and receives $600,000 after fees is taxed as if they received the full million.
They never see $400,000.
But they pay tax as though they did.
But they pay tax as though they did.
Why This Matters
This is not academic.
This is not hypothetical.
This is every taxable settlement in the modern era.
This is not hypothetical.
This is every taxable settlement in the modern era.
A Permanent Problem
Post-Tax Cuts and Jobs Act, deductions for attorney fees in taxable settlements are severely restricted or eliminated. Plaintiffs cannot deduct fees. Plaintiffs are taxed on dollars they never keep.
Most lawyers are not aware of this. Most plaintiffs learn too late.
Estimated Income Tax
Tax Savings: $184K
Calculate Your Net with PRT:
Without Eastern Point Trust PRT
Estimated Income Taxes
$X,XXX,XXX
(Amount of Gross Taxable Settlement X Total Income Tax Rate)
Net Proceeds
$X,XXX,XXX
(After Taxes and Attorney Fees)
With Eastern Point Trust PRT
$X,XXX,XXX
Estimated Income Taxes
(Amount of Gross Taxable Settlement - Attorney Fees) X Total Income Tax Rate) - PRT Donation)
Net Proceeds
$X,XXX,XXX
(After Taxes and Attorney Fees and PRT Donation)
PRT Advantage
PRT Net Dollar Increase in Proceeds
$X,XXX,XXX
PRT Net Percentage Increase in Proceeds
$X,XXX,XXX
*Contact us for more details how our PRT solution can help you.
PRT Calculator Disclosure and Release
- The PRT Calculator is only for hypothetical illustration and informational purposes, not for financial or tax advice. Hypothetical projections are based on user inputs and assumptions (e.g., tax rates), which are intended only as estimates and may not reflect actual outcomes.
- Results are not guaranteed. Statutory or regulatory changes, inaccurate inputs, or other factors may lead to inaccuracies.
- The User is responsible for input accuracy and should consult a financial advisor before making decisions.
- EPTC, its affiliates, and agents are not liable for the accuracy of information or results.
- By submitting data and using the service, you, the User, reaffirm your agreement to the associated Terms and Conditions and Privacy Policy.
Release:
- By using the PRT Calculator, the User and all Parties in Interest release EPTC, its affiliates, and agents from all claims, damages, or losses resulting from relying on the PRT Calculator’s projections, including those caused by inaccuracies or negligence, as permitted by law.
Indemnification and Assumption of Risk:
- The User and all Parties in Interest assume all risk when using the PRT Calculator and relying on its projections, and they agree to indemnify EPTC against any claims resulting from their use of the PRT Calculator.
The Solution — Plaintiff Recovery Trust
The only trust structure designed to prevent the double-taxation of attorney fees.
You can win the case.
PRT helps you keep the value.
EPTC developed and administers the Plaintiff Recovery Trust, a purpose-built structure allowing plaintiffs to avoid the double tax and significantly increase net recovery in taxable settlements.
Without PRT → Double taxation is triggered.
With PRT → The plaintiff is taxed only on what they actually receive.
How It Works
Simple, Powerful, Court-Friendly.
Step 1
At settlement, the attorney fee portion is assigned to the trust rather than paid directly.
Step 2
Tax recognition shifts — eliminating taxation on fees the plaintiff never receives.
Step 3
The plaintiff is taxed only on net recovery, not gross.
Result
Substantial tax savings + greater financial outcome for the client.
Numbers Speak Louder Than Theory
We saved the claimant over 7 figures in federal tax liability by avoiding taxation on the attorney fee portion alone.
| Case Type | Recovery | Expected Tax (No PRT) | Actual Tax (With PRT) | Savings |
|---|---|---|---|---|
| Securities Fraud | $3.5M | $1.2M | $650K | $550K Saved |
| Contract/Business Tort | $900K | $315K | $172K | $143K Saved |
| Punitive + Interest | $12M | $4.4M | $2.1M | $2.3M Saved |
*Illustrative Example
Plaintiff Recovery Trust Ideal For:
Taxable settlements (business torts, discrimination, fraud, defamation, employment, IP, etc.)
Cases involving punitive damages & pre/post-judgment interest
Large fee cases where fee allocation dramatically affects tax liability
Any situation where taxation applies to plaintiff recovery
Why Us
Plaintiff Recovery Trust - The Only Solution.
EPTC is the only fiduciary that has:
Solved the attorney-fee double taxation problem
Structured hundreds of taxable settlements with net-recovery protection
Industry leadership + national visibility + expert trust administration
Twenty-plus years as a pure-play fiduciary (not a broker, not a product seller)
Advisors, Planners & Brokers
Advisors, planners, and brokers are critical to informing plaintiffs about arrangements like the Recovery Trust. Up to 10% of the PRT Cost is available to compensate eligible professionals for their services. Thank you to those who have already helped their clients avoid unnecessary taxation.
“Every trial lawyer should know about this. It dramatically reduces client taxes.”
Paula Elliot
Trial Lawyer
“This saved my client millions. I’d absolutely recommend that plaintiff lawyers consider it. Using the trust was easy and the team was incredibly helpful.”
Jeffrey Travers
Trial Lawyer
“Every trial lawyer should know about this. It dramatically reduces client taxes.”
Jeff Kemp
Guardian Ad Litem
“This makes a huge difference to the client. It also helped them trust us.”
Lauren Grantham
Paralegal
“It was a great vehicle. It increased my clients’ monies by 140% of what they would have had.”
Rebekah Miller
President, American Association of Settlement Consultants
“The only effective solution I know to the plaintiff double tax. Efficient and professional!”
Joe Di Gangi
Past President,
Society of Settlement Planners
Society of Settlement Planners
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Don’t Let Taxes Erode Your Settlements
PRT protects recoveries, strengthens client outcomes, and helps attorneys deliver true value beyond the verdict.
You Have Needs,
We Have Expertise
Discover trust and settlement solutions you won’t find anywhere else – thoughtfully designed to protect assets, simplify processes, and deliver peace of mind.
Expert guidance, every step of the way.
Call Us
(855) 222-7513Write Us
support@easternpointservices.comContact Us
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