This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...

Tax,
Litigation & Arbitration

Jul. 14, 2022

Tax consequences of confidentiality and non-disparagement clauses in personal injury cases in the mediation context: a practicum

Confidentiality provisions are increasingly common in personal injury cases. Plaintiffs’ lawyers must take precautions to protect their clients from the potentially adverse tax consequences that come with the inclusion of confidentiality provisions in settlement agreements, including those reached in mediation.

Mediation has become a staple of civil litigation. The Uniform Mediation Act broadly defines “mediation” to mean any “process in which a mediator facilitates communications and negotiation between parties to assist them in reaching a voluntary agreement regarding their dispute.” (Uniform Mediation Act § 2(1).) Thus, the goal of mediation in most cases is to resolve the matter brought to the mediator by the parties. There are considerations that the mediator must take...

To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!

Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)

Already a subscriber?

Sign up for Daily Journal emails