A.__A provision of the United States Internal Revenue Code or a United States Treasury regulation adopted pursuant to the code;

B.__A revenue ruling or revenue procedure issued by the United States Internal Revenue Service;

C.__A private letter ruling by the United States Internal Revenue Service with respect to that transfer; or

D.__A decision by the United States Supreme Court or a decision of a lower federal court in which the United States Internal Revenue Service has acquiesced.

6.__Federal hardship standard.__"Federal hardship standard" means a federal standard applicable to transfers of structured settlement payment rights based on findings of a court or responsible administrative authority regarding the payee's needs, as contained in the United States Internal Revenue Code or in a United States Treasury regulation adopted pursuant to the code.

7.__Independent professional advice.__"Independent professional advice" means advice of an attorney, certified public accountant, actuary or other licensed professional advisor:

A.__Who is engaged by a payee to render advice concerning the legal, tax and financial implications of a transfer of structured settlement payment rights;

B.__Who is not in any manner affiliated with or compensated by the transferee of that transfer; and

C.__Whose compensation for rendering advice is not affected by whether a transfer occurs or does not occur.

8.__Interested parties.__"Interested parties" means the payee, any beneficiary designated under the annuity contract to receive payments following the payee's death, the annuity issuer, the structured settlement obligor and any other party that has continuing rights or obligations under the structured settlement.

9.__Payee.__"Payee" means an individual who is receiving tax- free damage payments under a structured settlement and