A 468B Qualified Settlement Fund ("QSF") is a temporary trust that can be created to receive settlement proceeds without violating constructive receipt. The creation of a QSF is governed by the IRC and regulations implementing the IRC. Using a QSF, settlement proceeds can be placed into the trust preserving the right to do a structured settlement and protecting public benefit eligibility temporarily. While the money is in the QSF, a settlement plan can be designed and liens can be negotiated. Additionally, if the settlement recipient is on public benefits, the QSF avoids issues with constructive receipt of the settlement, which could trigger a loss of public benefits. While the funds are in the QSF, there is time to create a public benefit preservation trusts for the settlement recipient. Structured settlements or other financial products can then be set up to work in conjunction with a special needs trust or Medicare Set Aside so that the injured victim does not lose their public benefits.