Counsel will no doubt consider issues such as the most effective tax allocation of damage sums to allow for the most effective settlement terms. All eyes will be on the IT bulletin referenced below, past cases to determine a fair allocation of damage components. In addition, the case law and statute dealing with the  obligation to repay E.I. benefits from the settlement funds will take on considerable importance. Also, one must be mindful of the right of the taxing authority to gain access to settlement details and discussions, as is also reviewed.