February 2000 STRUCTURED SETTLEMENTS The Department Of Justice's .
United States General Acconnting Officer XT)yjr J February 2000Report to the HonorableJames M. Inhofe, U.S. SenateSTRUCTUREDSETTLEMENTSThe Department ofJustice's Selectionand Use of AnnuityBrokersL. D§8EP— Q. Cfc » O20000224 136H-Q3 "oCD cCQ § tno 2 i» G A 0Accountability * Integrity * ReliabilityGAO/GGD-00-45DTIC QUALITY INSPECTED
GAPAccountability * Integrity * ReliabilityGeneral Government DivisionUnited States General Accounting OfficeWashington, D.C. 20548B-283058February 16, 2000The Honorable James M. InhofeUnited States SenateDear Senator Inhofe:The federal government solicits the services of private brokers to assist instructuring settlements with claimants in lawsuits against federal agencies.Because private brokers can earn lucrative commissions from insurancecompanies, it is important that the Department of Justice (DOJ) hascriteria and a system of controls to promote fairness and avoid theappearance of favoritism in selecting these brokers. This report respondsto your request that we review DOJ's policy and guidance for selectingstructured settlement brokers. As agreed with your office, this report (1)discusses the policies and guidance for selecting structured settlementbrokers used by DOJ and six selected agencies1 and (2) provides a list ofthe structured settlement brokerage companies used by DOJ and thenumber of settlements awarded to each company since May 1997.Results in BriefIn 1993 and 1997, DOJ issued policies and guidance on the selection ofstructured settlement brokers to promote fairness and to avoid theappearance of favoritism. DOJ officials told us that its policies andguidelines permit some discretion and that when selecting a particularbroker, they generally relied on such factors as reputation, pastexperience, knowledge, and location. However, DOJ officials also told usthey were unable to specify reasons why attorneys selected particularbrokers to settle specific cases, because DOJ did not requiredocumentation of these decisions. Without an internal control2 requiringthat the reasons for selecting a particular settlement broker bedocumented and readily available for examination, it is more difficult toverify that selection policies and guidelines were followed and, in turn, toavoid the appearance of favoritism and preferential treatment.Overall, the six federal agencies we surveyed described policies andguidance in selecting structured settlement brokers that were similar to'The six selected agencies were the Departments of Health and Human Services (HHS) and VeteransAffairs (VA); the Air Force, Army, and Navy; and the United States Postal Service.'The Comptroller General's Standards for Internal Control in the Federal Government ("GAO/AIMD-0021.3.1) requires that all transactions and significant events are to be clearly documented and that thedocumentation is to be readily available for examination.Page 1GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058DOJ's. Also, like DOJ, none of the agencies had internal controls requiringtheir attorneys to document their reasons for selecting a specific broker.One agency had a written supplemental policy governing the use ofstructured settlements, but it did not require documentation of decisions.Officials at the other five federal agencies said they also generally relied onsuch factors as reputation, past experience, knowledge, and location forselecting a particular structured settlement broker. However, as was thecase with DOJ, the reasons why particular brokers were selected forspecific cases were not documented.Our review of the list of structured settlement brokerage companies usedby DOJ and the number of settlements assigned to each company showedthat DOJ selected a few companies to handle most of its structuredsettlement business.3 According to DOJ, the companies frequently havemultiple offices and brokers that compete with each other within the samecompany. Thus, a simple count of the number of companies could bemisleading. Although DOJ used 27 different structured settlementcompanies to settle 242 claims for about 236 million between May 1,1997,and May 1, 1999, 70 percent (169 cases) were awarded to 4 brokeragecompanies. Of the remaining 23 companies, none were awarded more than17 cases each.We are recommending that DOJ (1) establish internal controls that requireits officials to document the reasons for selecting a particular broker orbrokerage company to settle a case and (2) disseminate this guidance tofederal agencies responsible for handling structured settlement claims. p1iJjd-CKgl OUILQA structured settlement is the payment of money for a personal injuryclaim in which at least part of the settlement calls for future payment. Thepayments may be scheduled for any length of time, even as long as theclaimant's lifetime, and may consist of installment payments and/or futurelump sums. Payments can be in fixed amounts, or they can vary. Theschedule is structured to meet the financial needs of the claimant.For years, structured settlements have been widely used in the tort area4 tocompensate severely injured, often profoundly disabled, tort victims.Cases generally involve medical malpractice and other personal injury. TheFederal Tort Claims Act (FTCA)5 is the statute by which the United States3Thirteen of the 94 U.S. Attorneys offices did not provide structured settlement data.*A tort is a civil wrong, not including a breach of contract, for which the injured party is entitled todamages.528 U.S.C. §§1346(b), 2671-2680.Page 2GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058authorizes tort suits to be brought against itself. With certain exceptions,6it makes the United States liable for injuries caused by the negligent orwrongful act or omission of any federal employee acting within the scopeof his or her employment, in accordance with the law of the state wherethe act or omission occurred. Generally, a tort claim against the UnitedStates is barred unless it is presented in writing to the appropriate federalagency within 2 years after the claim accrues.In addition, the National Childhood Vaccine Injury Act of 1986, asamended, created a mechanism for compensating persons injured bycertain pharmaceutical products. The act established the National VaccineInjury Compensation Program (VICP)7 as an alternative to traditionalproduct liability and/or medical malpractice litigation for persons injuredby their receipt of one or more of the standard childhood vaccinesrequired for admission to schools and by certain employers.8 VICP is "nofault." That is, claimants need not establish that the vaccine was defective,or that any degree of negligence was involved in its administration. Theonly liability-related question is causation—did the vaccine cause theinjury for which compensation is sought?The industry standard of practice requires the use of a licensed broker orinsurance agent to obtain a settlement annuity. DOJ's Civil Division9estimated that structured settlements constitute between 1 and 2 percentof all settlements in litigated tort cases. Brokers receive no directcompensation from the government; rather, they are compensated by theinsurance company from whom the annuity is purchased. The insurancecompany typically pays the brokers' commissions, which amount to 3 or 4percent of the annuity premium. The government attorney negotiating thecase is responsible for selecting the broker."Three major exceptions under which the United States may not be held liable, even in circumstanceswhere a private person could be held liable under state law, are the Feres doctrine, which prohibitssuits by military personnel for injuries sustained incident to service; the discretionary functionexception, which immunizes the United States for acts or omissions of its employees that involvepolicy judgments; and the intentional tort exception, which precludes suits against the United Statesfor assault and battery, and certain other intentional torts, unless they are committed by federal lawenforcement or investigative officials.742 U.S.C. §§ 300aa-10 et seq.8Currently, the vaccines covered under the Program are those administered to protect againstdiphtheria, tetanus, pertussis (whooping cough), measles, mumps, rubella (German measles), polio,hepatitis B, varicella (chicken pox), Haemophilus influenzae type b, and rotavirus."The responsibilities of DOJ's Civil Division include representing the United States, its agencies, and itsemployees in suits where monetary judgments are sought for damages resulting from negligent orwrongful acts.Page 3GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058Structured settlements for the federal government are negotiated by theCivil Division's torts attorneys, Assistant United States Attorneys (AUSAs),or agency attorneys. AUSAs are authorized to settle certain cases. Anagency may not settle a tort claim for more than 25,000 without the priorwritten approval of the Attorney General or her designee, unless theAttorney General has delegated to the head of the agency the authority todo so.10Objectives, Scope, andMethodologyTo ascertain DOJ's policies and guidance for the selection of settlementbrokers, we reviewed the Torts Branch handbook, Damages Under theFederal Tort Claim Act (section V: Settlements), and other relevantdocuments pertaining to broker selection policies. In addition, to obtaininformation about the procedures used to select brokers, we interviewedattorneys in DOJ's Civil Division and representatives from the ExecutiveOffice for United States Attorneys (EOUSA).To obtain information on broker selection policies and guidance used byfederal agencies, we asked DOJ to identify other federal agencies thathandled structured settlement claims. DOJ identified six agencies—HHSand VA; the Air Force, Army, and Navy; and the U.S. Postal Service. Ateach of the six agencies, we met with officials who were responsible fornegotiating structured settlement claims. We discussed their policies andprocedures for selecting structured settlement brokers and asked themwhat factors they considered during the selection process. In addition, weobtained and reviewed a copy of the Army's standard operatingprocedures pertaining to structured settlements. Also, we asked the sixagencies to supply information pertaining to the number of structuredsettlements since May 1997.To provide the list of DOJ's structured settlement annuities between May1, 1997, and May 1,1999, we used data DOJ collected from the CivilDivision and the United States Attorneys Offices. The Civil Division's datacame from the Torts Branch, which routinely handles structuredsettlements. The United States Attorneys' data were collected by EOUSAand include all the data received by EOUSA as of August 12,1999. As ofthat date, 34 of the 94 United States Attorneys offices had reported annuitysettlements during the relevant time period.11 We did not verify theaccuracy of the information collected from the Torts Branch or EOUSA.10For example, the Attorney General has delegated the authority to settle tort claims of up to 200,000to the Secretary of Defense."Thirteen offices did not respond to EOUSA's request for information.Page 4GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058To gain a broader understanding of structured settlements, we met withthe Executive Vice President of the National Structured Settlement TradeAssociation (NSSTA).12 We obtained information concerning brokersworking with federal structured settlements.We did our audit work between June and December 1999 in accordancewith generally accepted government auditing standards. We requestedcomments on a draft of this report from the United States AttorneyGeneral or her designee. Also, in January we discussed the contents ofthis report with VA's Assistant General Counsel; U.S. Postal Service'Claims Division Counsel; and the Army's Torts Claims Division Chief.Also, we obtain comments for the Air Force and Navy from DoD's SeniorReport Analysis for the GAO Affairs Directorate. In addition, we spokewith HHS' Associate General Counsel. The written and oral comments wereceived are discussed near the end of the report.Federal Policies forSelecting StructuredSettlement BrokersLacked AdequateInternal ControlDOJ Did Not DocumentReasons for SelectingBrokersAlthough DOJ had established policies and guidance for the selection ofstructured settlement brokers, the policies and guidance did not include aninternal control requiring attorneys to document their reasons for selectinga specific broker. Similarly, although the six agencies we reviewed saidthey generally followed DOJ's policy guidance for selecting a structuredsettlement broker, they were not required to document their reasons forselecting a particular broker. None of these agencies documented thereasons why they selected particular brokers.DOJ had established policies and guidance governing the selection ofstructured settlement brokers, but it did not require that the reasons forselecting a specific broker be documented. On July 16, 1993, the Directorof the Civil Division's Torts Branch, which is responsible for FTCA claimsand litigation, issued a memorandum that was intended to supplement theguidance on structured settlements in the Damages Handbook and tocodify previous informal guidance on the selection of structuredsettlement brokers. Neither the Damages Handbook nor the memorandumaddressed documenting the reasons for selecting a specific broker.On June 30,1997, the Acting Associate Attorney General expanded thepolicy guidance by issuing a memorandum to United States Attorneys.However, the new guidance did not address documenting the reasons forl2NSSTA is an organization composed of more than 500 members who negotiate and fund structuredsettlements of tort and worker's compensation claims involving persons with serious, long-termphysical injuries. Founded in 1986, NSSTA's stated mission is to advance the use of structuredsettlements as a means of resolving physical Injury claims.Page 5GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058broker selections. Generally, the 1997 policy guidance outlined proceduresconcerning the selection of structured settlement brokers. These included: Every broker was to be given an opportunity to promote its services. No lists of "approved," "preferred," or "disapproved" brokers were to bemaintained. Brokers who performed well in the past were to be appropriatelyconsidered for repeated use: however, such use could not be to theexclusion of new brokers. Attorneys were expected to look to supervisory attorneys for assistance;however, final broker selection was the responsibility of the attorneynegotiating the settlement. When a structured settlement in an FTCA case included a reversionaryinterest13 in favor of the United States, the Torts Branch's FTCA staff wasto be consulted to maintain appropriate records and ensure consistency. Any activity tending toward an appearance of favoritism, any actioncontrary to any of the above rules, or any activity incongruent with thespirit of the memorandum was to be scrupulously avoided.According to agency officials, attorneys sometimes asked each other abouttheir experiences with a particular broker, but the attorney negotiating thecase is responsible for making the final broker selection, and is notrequired to consult with the FTCA staff. DOJ officials told us that in theabsence of a requirement to do so, they did not document the reasons forselecting particular settlement brokers.The Comptroller General's guidance on internal controls in the federalgovernment, Standards for Internal Control in the Federal Government(GAO/AIMD-00-21.3.1), requires that all transactions and significant eventsare to be clearly documented and that the documentation is to be readilyavailable for examination. The documentation should appear inmanagement directives, administrative policies, or operating manuals andmay be in paper or electronic form. All documentation and records shouldbe properly managed and maintained."Reversionary interest is the interest that a person has in the reversion of lands or other property.Page 6GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058Selected Agencies Did NotDocument Reasons forSelecting BrokersDuring 1999, DOJ provided its policy guidance14 to the six selectedagencies in our review—HHS and VA; the Air Force, Army, and Navy; andthe Postal Service. Generally, the selection processes the agencies saidthey had were similar to DOJ's, (e.g., the attorney negotiating a case madethe final decision, no list of approved or disapproved structured settlementbrokers was maintained).Five agencies in our review identified various factors they consideredwhen selecting a structured settlement broker. For example:HHS, Postal Service, and VA officials told us that they tended to selectbrokers with offices in the Washington, D.C., area. According to VAofficials, the use of distantly located brokers created problems because of(1) differences in time zones and (2) the inability of nonlocal brokers tophysically conduct work on short notice.Air Force, Navy, and VA officials told us that they put considerable weighton an impressive presentation given by the broker's firm.HHS, Navy, Postal Service, and VA officials said they looked at the broker'sknowledge and experience in handling structured settlement cases for thefederal government and based their selections on positive pastexperiences.Navy and Postal Service officials said they looked for brokers with areputation for being dependable and responsible.In addition, the Army had established supplemental policies governing theselection of structured settlement brokers. According to the Army'sstandard operating procedures, brokers were to be selected on a case-bycase basis according to the following criteria: (1) the broker's ability tobecome a member of the negotiating team, participate in negotiations, andtravel at his or her own expense; (2) the selecting administrative officer'sprevious interviews with or knowledge of the broker; (3) the broker'sability to present his views verbally (if the case requires in-personnegotiations); and (4) the broker's experience if the administrative officeris inexperienced. In certain more specialized cases, the selectingadministrative officer's choice of a specific broker must be approved by ahigher authority."This guidance was contained in a June 30, 1997, memorandum from the Acting Associate AttorneyGeneral to the United States Attorneys regarding the selection of structured settlement brokers.Page 7GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058Even though federal agencies we surveyed said they provided policyguidance on broker selection, none of them required documentation of thereasons for selecting a structured settlement broker. In the absence of thisrequirement, none documented the reason for selection.DOJ Selected a FewBrokers to HandleMost SettlementsClaimsTable 1: Annuity Settlements for DOJ(May1997 to May 1999)DOJ has selected several structured settlement brokerage companies tohandle most of the structured settlement claims. Between May 1,1997,and May 1, 1999, DOJ used 27 different structured settlement brokeragecompanies to settle 242 claims for 236 million. (See table 1 for thenumber and total annuity costs of annuity settlements handled bybrokers.) Of the 242 claims awarded, 70 percent (169 cases) were awardedto 4 brokerage companies. One of the four companies was awarded 30percent (72 cases) of the total number of cases. The remaining 23companies were awarded 30 percent of the total number of cases.Number of settlementsBrokerage"1AIG Life Insurance Company1Allstate Life Insurance Company10Brant Hickey & AssociatesCanada Life AssuranceCompany18Creative Settlement Consultants26Delta Group1Garrett Wong & Associates1GE Capital Assurance1Halpern Group7Huver & Associates, Inc.35JMW Settlements, Inc.3Joe Huver, Amicus Group1Kenneth H. Wells & Associates1Legal Economic Evaluations, Inc.1Minet Settlement Services, Inc.2Near North Financial GroupNear North Insurance Brokerage,2Inc.2Pension Company36Ringler Associates, Inc.17Settlement Associates, Inc.5Settlement Planning Associates1Settlement Professionals, Inc.2Sheerin Corporation72Structured Financial AssociatesPage 8Total annuity cost 00-45 Selection and Use of Annuity Brokers
B-283058Structured Funding GroupStructured Settlement CompanySummit Settlement ServicesTotal221242600,000380,000250,000 236,000,552Note 1: DOJ settlements may Include annuity settlements for the Torts Branch, Civil Division and theU.S. Attorney Offices.Note 2: Thirteen U.S. Attorney offices did not provide structured settlement data."Includes four insurance carriers (AIG Life Insurance Company, Allstate Life Insurance Company, GECapital Assurance, and Canada Life Assurance Company) because the name of the structuredsettlement broker was not included in the data.Source: DOJ data.Because DOJ did not document the reasons for selecting a particularbroker, DOJ officials could not specifically say why certain companiesreceived more business than others. However, as noted previously, DOJofficials cited a variety of reasons for selecting a specific structuredsettlement broker, such as experience, dependability, and knowledge offederal structured claims.According to DOJ, the companies frequently have multiple offices andbrokers that compete with each other within the same company. Thus, asimple count of the number of companies could be misleading.ConclusionsRecommendationsDOJ has developed policies and guidance for selecting structuredsettlement brokers and disseminated this information to the six otherfederal agencies with authority to handle structured settlement claims thatwe contacted. However, the policies and guidance lacked an internalcontrol requiring that the reasons for selecting a broker be documentedand readily available for examination. This is important because withoutdocumentation of transactions or other significant events, DOJ can not becertain that its policies and guidance on selecting structured settlementbrokers are being followed. Further, without documentation on thereasons settlement brokers were selected, it is more difficult to avoid theappearance of favoritism and preferential treatment in a situation wheresome brokers get significantly more business than others.We recommend that the Attorney General of the United States direct theDirector of the Torts Branch responsible for FTCA claims and litigation,Civil Division, todevelop an adequate internal control to ensure that the reasons forselecting structured settlement brokers are always fully documented andreadily available for examination; anddisseminate this guidance to federal agencies, including those in oursurvey, responsible for handling structured settlement claims.Page 9GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058.pAgency OOmmentSWe requested comments on a draft of this report from the AttorneyGeneral or her designee. On January 18, 2000, the Acting AssistantAttorney General, Civil Division provided us with written comments,which are printed in full in appendix I. The Justice Department expressedappreciation that the report "outlines the many steps undertaken by theDepartment to ensure fairness in the broker selection process."DOJ said its existing policies and guidance to ensure that the selection ofbrokers is fair are effective. Therefore, it disagreed with ourrecommendation that DOJ implement an adequate internal control toensure that the reasons for selecting a specific structured settlementbroker are always fully documented and readily available for examination.DOJ noted that the Comptroller General's Standards for Internal Control inthe Federal Government specify that management should design andimplement internal controls based on the related costs and benefits. Itstated that it was DOJ's belief that the costs of implementing therecommendation, in terms of diversion of attention from substantiveissues and generation of extra paperwork, would substantially outweighany benefits.We recognize that determining whether to implement a particular internalcontrol involves a judgment about whether the benefits outweigh thecosts. We believe that the benefits of implementing our recommendationwould outweigh any associated costs and paperwork. As stated in thisreport, these benefits are twofold: requiring documentation would helpenable DOJ to (1) determine if its policies and guidance on selectingbrokers are being followed and (2) protect DOJ from charges of favoritismtowards a specific broker or brokers. Further, noting the reasons forselecting a specific broker in the case file at the time the selection is madewould appear to require only minimal paperwork or cost. For example, aconcise memo to the file stating the rationale for the selection wouldsuffice.DOJ also expressed concern that, although we observed that moststructured settlements have been awarded to a relatively small number ofcompanies, we did not mention that many of the selected companies hadmultiple offices and brokers that competed for the same work. Accordingto DOJ, by "treating as a monolith all brokers affiliated with the majorcompanies, the draft report ignores the actual way those businesses arerun and runs the risk of significantly understating the actual number ofbrokers competing to handle DOJ structured settlements."Page 10GAO/GGD-00-45 Selection and Use of Annuity Brokers
B-283058In response, we have noted that according to DOJ, because structuredsettlement companies may have multiple offices and brokers, the numberof companies could be misleading. Data were not readily available for usto determine the extent to which multiple brokers within a single companycompeted for the same settlement. Nevertheless, the number and cost ofsettlements by brokerage company show that DOJ placed the majority ofits settlement work with a relatively small number of companies—asituation that still could open it up to charges of favoritism towards thesecompanies.Cognizant officials at HHS, VA, Air Force, Army, Navy, and the PostalService said they generally agreed with the information presented in thereport. The Army provided additional information to clarify its policy forselecting structured settlement brokers, and we incorporated thisinformation in the report where appropriate.We are sending copies of this report to Senator Orrin G Hatch, Chairman,and Senator Patrick J. Leahy, Ranking Minority Member, SenateCommittee on the Judiciary; Representative Henry J. Hyde, Chairman, andRepresentative John Conyers, Jr., Ranking Minority Member, HouseCommittee on the Judiciary; and the Honorable Janet Reno, the AttorneyGeneral. We are also sending copies to other interested congressionalparties. Copies will also be made available to others upon request.If you or your staff have any questions, please call me or Weldon McPhailon (202) 512- 8777. Key contributors to this assignment were Mary Hall andJan Montgomery.Sincerely yours,Richard M. StanaAssociate Director, Administrationof Justice IssuesPage 11GAO/GGD-00-45 Selection and Use of Annuity Brokers
ContentsLetter14AppendixComments From theDepartment of JusticeTablesTable 1: Annuity Settlements for DOJ (May 1997 to PPage 12Assistant United States AttorneyDepartment of JusticeExecutive Office for United States AttorneysFederal Tort Claims ActDepartment of Health and Human ServicesNational Structured Settlement AssociationDepartment of Veterans AffairsNational Vaccine Injury Compensation ProgramGAO/GGD-00-45 Selection and Use of Annuity Brokers
Page 13GAO/GGD-00-45 Selection and Use of Annuity Brokers
AppendixComments From the Department of JusticeUS. Department of JusticeCivil DivisionOlfiri- it ilit AwMfuiil Allnnu'\ UftcnitHwlwiyv'i, IXC 20W0January 18, 2000Richard N. StanaAssociate DirectorAdministration of Justice IssuesUnited States General Accounting OfficeWashington, D.C.20548Dear Mr. Stana:This responds to your January 6, 2000, letter forwarding forreview and comment your draft report on the Department's policiesfor selecting structured settlement brokers. We appreciate thehard work and professionalism on the part of the GAO staffreflected in the draft.We are pleased that the draft report outlines the many stepsundertaken by the Department to ensure fairness in the brokerselection process.In particular, the draft report notes: Agencies receive policy and guidance on the selection ofstructured settlement brokers from the Department ofJustice. DOJ policies and guidance are intended to promote fairnessand avoid the appearance of favoritism in broker selection. Agencies generally follow DOJ's policies and guidance. No list is maintained of any approved and disapprovedstructured settlement brokers. DOJ and agencies have utilized numerous brokers in effectingstructured settlements.Page 14GAO/GGD-00-45 Selection and Use of Annuity Brokers
AppendixComments From the Department of JusticeI have two comments on the draft report.First, we strongly share your goal of ensuring that theprocess undertaken by the government to select brokers is fair.The Department's existing policies and guidance are directed tothis end, and we believe they are effective.For that reason, wedo not believe that requiring, in addition, recitation ofrationales for the selection of structured settlement brokerswhenever a structured settlement broker is utilized,requiring agency attorneys to maintain paperwork and to ensurethat these papers will be "always fully documented and readilyavailable for examination," draft at 17, is needed to furtherthat goal.In suppor
structured settlement brokers. As agreed with your office, this report (1) discusses the policies and guidance for selecting structured settlement brokers used by DOJ and six selected agencies1 and (2) provides a list of the structured settlement brokerage companies used by DOJ and the number of settlements awarded to each company since May 1997.
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