This trust is specifically authorized under the Internal Revenue Code to receive personal injury settlement proceeds without violating the constructive receipt doctrine. It preserves the right to do a structured settlement and acts as a temporary holding tank for funds without impacting public assistance eligibility. There are appropriate times to use this device but there are many complex issues when faced with a QSF. ESS Settlement Services can guide you through each issue. We work closely with Banks and companies approved by the Courts to establish QSF, act as custodians of the QSF and Administer the QSF. We also have available access to QSF lending to give an attorney immediate access to their fees, which may remain tied up in a QSF