Prudential
One of the largest US structured settlement issuers
Key policy: No cash value or surrender, court-approved transfer only
Learn MoreNew York Life
One of the highest-rated structured settlement issuers
Key policy: A++ (A.M. Best), highest financial strength rating
Learn MoreSymetra
Symetra Life Insurance / Bellevue, WA
Key policy: No new structures since 2012; multi-phase schedules common
Learn MoreGenworth
Genworth Life and Annuity (former First Colony block)
Key policy: VOB via fax from the Lynchburg, VA service center
Learn MoreMetLife
#1 writer of new structured settlements (LIMRA)
Key policy: Partial payment restrictions in most states
Learn MoreAllstate (Everlake)
Serviced by Everlake (NY policies: Wilton Re)
Key policy: 6-month transfer cooldown from petition filing
Learn MoreJohn Hancock
Subsidiary of Manulife Financial
Key policy: 6-month transfer cooldown from court order
Learn MoreGABC (ELNY)
Former Executive Life of New York annuities
Key policy: Assumed by Pacific Life July 2026 (benefits unchanged)
Learn MoreCorebridge (AIG)
Formerly AIG L&R, services 60,000+ annuitants annually
Key policy: Rebranded from AIG in 2022 (same underlying entities)
Learn MoreTalcott (Hartford)
Formerly Hartford Life, closed book in run-off
Key policy: Sold by Hartford in 2018 (all obligations unchanged)
Learn MoreHow Many Companies Write Structured Settlement Annuities?
69 SEC registrants reference structured settlement annuities in their own filings, spanning 39 operating insurance companies and 30 of their separate accounts, based on our review of EDGAR filings verified 2026-07-31. The number actively quoting new business is much smaller, about ten carrier groups, because many references appear in filings from insurers that hold closed books or mention the product in reinsurance disclosures.
Carriers Actively Writing New Business
These 10 insurer groups quote new structured settlement annuities as of 2026-07-31, per industry broker listings (opens in a new tab) cross-checked against the carriers' own product pages. Most of them write only fixed annuities, which is why several never appear in the SEC registry further down this page.
| Carrier | What to know | Transfer guide |
|---|---|---|
| MetLife | Writes through Metropolitan Life and Metropolitan Tower Life; the market's long-time volume leader | Guide for MetLife |
| Pacific Life | Added an indexed benefit option in March 2026; also assumed the former GABC and ELNY annuities in July 2026 | |
| Prudential | Offers an indexed structured settlement annuity alongside traditional fixed | Guide for Prudential |
| New York Life | Among the highest-rated issuers in the market | Guide for New York Life |
| USAA Life | Not admitted in New York | |
| Independent Life | The only carrier writing structured settlements exclusively, founded 2018; also offers an index-linked option | |
| Corebridge Financial | Writes through American General Life and US Life of New York; non-physical-injury settlements handled through funding agreements | Guide for Corebridge Financial |
| American National (ANICO) | Accepts the smallest cases in the market | |
| United of Omaha | Mutual of Omaha's writing entity | |
| Athene | The newest entrant, with qualified and non-qualified products live since 2025 through its main and New York entities |
One name deliberately absent: Berkshire Hathaway Life of Nebraska, historically among the largest writers, has had new structured settlement business suspended since 2023 (opens in a new tab) while it waits for better market conditions, per AM Best. Existing Berkshire annuities are unaffected.
No regulator publishes a definitive public list. Structured settlement annuities are typically fixed annuities, issued to qualified assignment companies under Internal Revenue Code Section 130, so they never appear in a securities prospectus of their own. The registry below is the closest public record, assembled from what each company says about itself in SEC filings.
Issuers Write Annuities. Buyers Purchase Payments.
Searches for structured settlement companies mix up two different industries. The companies on this page are issuers, the life insurers that write the annuity funding a settlement. Companies like Catalina Structured Funding are buyers that purchase already-issued payment streams from recipients through a court-approved transfer. If you are looking to sell, our comparison of companies that buy structured settlements is the page you want. For how issuer pricing has moved with the bond market, see our review of structured settlement interest rates.
Every Insurer Naming Structured Settlement Annuities in SEC Filings
Each row links to the SEC filing and quotes the sentence where the company references structured settlement annuities. A reference is the company's own filed words, not proof it writes new business today, and some registrants reference the product while describing acquired or reinsured blocks. Registry verified 2026-07-31 from SEC EDGAR.
Operating Insurance Companies (39)
| Registrant | Latest filing | In their own filed words |
|---|---|---|
| American General Life Insurance Co | N-VPFS, 2026-04-21 (opens in a new tab) | “The Company’s products include fixed, fixed indexed, registered index-linked and variable annuities, term, universal, variable universal and whole life insurance, pension risk transfer annuities, guaranteed investment…” |
| Brighthouse Fund Ul for Variable Life Insurance | N-VPFS, 2024-03-27 (opens in a new tab) | “The premium deficiency primarily relates to structured settlement annuities.” |
| Brighthouse Variable Annuity Account C | N-VPFS, 2024-03-27 (opens in a new tab) | “The premium deficiency primarily relates to structured settlement annuities.” |
| Brighthouse Variable Life Account A | N-VPFS, 2024-03-27 (opens in a new tab) | “The premium deficiency primarily relates to structured settlement annuities.” |
| CML Accumulation Annuity Account E | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| CML Variable Annuity Account A | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| CML Variable Annuity Account B | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Delaware Life Variable Account C | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account D | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account E | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account F | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account G | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account I | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Delaware Life Variable Account L | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Equitrust Life Variable Account | N-VPFS, 2026-04-30 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and certain structured settlement annuities…” |
| Equitrust Life Variable Account II | N-VPFS, 2026-04-30 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and certain structured settlement annuities…” |
| FS Variable Annuity Account Five | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Keyport Variable Account A/ma | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Keyport Variable Account I | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Kma Variable Account | N-VPFS/A, 2026-06-29 (opens in a new tab) | “Deposit-Type Contracts Liabilities for funding agreements, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies, and certain structured settlement annuities…” |
| Massachusetts Mutual Variable Annuity Fund 1 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Pacific Corinthian Var Sep Acct Of Pacific Life Insurance Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Pacific Life & Annuity Co | N-VPFS, 2026-04-28 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Pacific Life Insurance Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Pacific Select Exec Separate Acct Pacific Life Ins | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Pacific Select Variable Ann Sep Acct Of Pacific Life Ins Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Penn Mutual Variable Annuity Account I | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and Page…” |
| Penn Mutual Variable Annuity Account II | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and Page…” |
| Penn Mutual Variable Annuity Account III | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and Page…” |
| Penn Mutual Variable Life Account I | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and Page…” |
| Pia Variable Annuity Account I | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, investment-type contracts such as supplementary contracts not involving life contingencies and certain structured settlement annuities are based on…” |
| Pia Variable Life Account I | N-VPFS, 2026-04-16 (opens in a new tab) | “LIABILITIES FOR DEPOSIT-TYPE CONTRACTS Reserves for funding agreements, investment-type contracts such as supplementary contracts not involving life contingencies and certain structured settlement annuities are based on…” |
| Protective Life Insurance Co | N-VPFS, 2026-04-07 (opens in a new tab) | “55 PROTECTIVE LIFE INSURANCE COMPANY NOTES TO THE FINANCIAL STATEMENTS (Statutory Basis) On March 6, 2025, the Company entered into a Master Transaction Agreement with Resolution Re Ltd (“Resolution”), pursuant to which…” |
| Prudential Variable Appreciable Account | N-VPFS, 2026-04-16 (opens in a new tab) | “These contracts represented approximately 70% of the Company’s in-force structured settlement annuities business.” |
| Prudential Variable Contract Account Gi-2 | N-VPFS, 2026-04-16 (opens in a new tab) | “These contracts represented approximately 70% of the Company’s in-force structured settlement annuities business.” |
| Symetra Life Insurance Co | N-VPFS, 2026-04-24 (opens in a new tab) | “The Company also services a block of in-force income annuities that has been fully reinsured since 2018 and includes all of the Company 's structured settlement annuities .” |
| Variable Annuity Account Five | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Variable Annuity Account Nine | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Variable Annuity Account Seven | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
Separate Accounts of These Insurers (30)
Separate accounts are registered investment vehicles of the insurers above. They file with the SEC under their own names, which is why lists of structured settlement filers often count them separately.
| Registrant | Latest filing | In their own filed words |
|---|---|---|
| AGL Separate Account D | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| AGL Separate Account VL-R | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| American Separate Account No 2 | N-VPFS, 2024-04-30 (opens in a new tab) | “3) Effective December 31, 2001, and later amended, ALICNY ceded reinvestment related risk on certain structured settlement annuities to its former parent, ALIC, under an Automatic Reinsurance Agreement (the Stop Loss).” |
| American Separate Account No 3 | N-VPFS, 2024-04-29 (opens in a new tab) | “3) Effective December 31, 2001, and later amended, ALICNY ceded reinvestment related risk on certain structured settlement annuities to its former parent, ALIC, under an Automatic Reinsurance Agreement (the Stop Loss).” |
| Brighthouse Separate Account A | N-VPFS, 2024-03-27 (opens in a new tab) | “The premium deficiency primarily relates to structured settlement annuities.” |
| Brighthouse Separate Account Eleven for Variable Annuities | N-VPFS, 2024-03-27 (opens in a new tab) | “The premium deficiency primarily relates to structured settlement annuities.” |
| Connecticut Mutual Variable Life Separate Account 1 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Everlake Life Variable Life Separate Account A | N-VPFS, 2026-04-10 (opens in a new tab) | “Surety Bonds Issued by AIC The Company’s issuance of structured settlement annuities (“SSAs”), a type of immediate annuity, in 2013 and prior at prices determined using interest rates in effect at the time of purchase,…” |
| FS Variable Separate Account | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Massachusetts Mutual Variable Annuity Separate Account 1 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Massachusetts Mutual Variable Annuity Separate Account 2 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Massachusetts Mutual Variable Annuity Separate Account 3 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Massachusetts Mutual Variable Annuity Separate Account 4 | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Massachusetts Mutual Variable Life Separate Account I | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Massachusetts Mutual Variable Life Separate Account II | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Pacific Select Exec Separate Account Of Pacific Life & Annui | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Pacific Select Separate Account Of Pacific Life Insur | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Panorama Separate Account | N-VPFS, 2026-03-20 (opens in a new tab) | “Liabilities for deposit-type contracts Liabilities for funding agreements, dividend accumulations, premium deposit funds, investment-type contracts such as supplementary contracts not involving life contingencies and…” |
| Protective Variable Annuity Separate Account | N-VPFS, 2026-04-06 (opens in a new tab) | “55 PROTECTIVE LIFE INSURANCE COMPANY NOTES TO THE FINANCIAL STATEMENTS (Statutory Basis) On March 6, 2025, the Company entered into a Master Transaction Agreement with Resolution Re Ltd (“Resolution”), pursuant to which…” |
| Protective Variable Life Separate Account | N-VPFS, 2026-04-06 (opens in a new tab) | “55 PROTECTIVE LIFE INSURANCE COMPANY NOTES TO THE FINANCIAL STATEMENTS (Statutory Basis) On March 6, 2025, the Company entered into a Master Transaction Agreement with Resolution Re Ltd (“Resolution”), pursuant to which…” |
| Separate Account A Of Pacific Life & Annuity Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Separate Account A Of Pacific Life Insurance Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Separate Account B Of Pacific Life Insurance Co | N-VPFS, 2026-04-06 (opens in a new tab) | “Consequently, substantially all of the Company’s structured settlement annuities are sold to an affiliated assignment company.” |
| Symetra Separate Account SL | N-VPFS, 2026-04-24 (opens in a new tab) | “The Company also services a block of in-force income annuities that has been fully reinsured since 2018 and includes all of the Company 's structured settlement annuities .” |
| Separate Account I of AGL | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,132 and $1,159, respectively.” |
| Symetra Separate Account C | N-VPFS, 2026-04-24 (opens in a new tab) | “The Company also services a block of in-force income annuities that has been fully reinsured since 2018 and includes all of the Company 's structured settlement annuities .” |
| Usl Separate Account Usl A | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Usl Separate Account Usl VL-R | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,132 and $1,159, respectively.” |
| Variable Annuity Life Insurance Co Separate Account A | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
| Variable Separate Account | N-VPFS, 2026-04-24 (opens in a new tab) | “The estimated loss reserves eliminated by such structured settlement annuities and the unrecorded loss contingencies as of December 31, 2025 and 2024 were $1,035 and $1,060, respectively.” |
Don't See Your Issuer?
We purchase structured settlement payments from all major annuity issuers, including Pacific Life, Berkshire, Hartford, AIG, Symetra, and many others. If you do not see your issuer above, give us a call at (800) 317-3769. We can tell you exactly what to expect for your specific annuity.
One recent change worth knowing. Pacific Life assumed the former GABC and ELNY annuities on July 1, 2026. If those are your payments, read what the GABC sale to Pacific Life means for your benefits and your options.
Picking a buyer matters as much as picking an issuer. Our comparison of the top structured settlement buyers covers BBB ratings, funding speed, transparency on the discount rate, and which buyers are direct funders versus brokers passing your information to other companies.
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