| (a)__Each interested party, except that if__a |
| favorable tax determination was in effect at the |
| time the payee and the transferee entered into the |
| transfer agreement, the approvals of the annuity |
| issuer and the structured settlement obligor are |
| not required if all other interested parties |
| approve the transfer and waive all rights to |
| require that the transferred payments be made to |
| the payee in accordance with the terms of the |
| structured settlement; and |