“Two pieces of the new tax law, the Tax Cuts and Job Act of 2017 (TCJA), have a significant impact on life settlements: the increased estate tax exemption and the clarification of the income tax treatment for life settlements.” – LISA.org

Read more here:

http://www.lisa.org/consumer-advisors/blogs/blog/2018/02/21/how-the-new-tcja-tax-law-affects-life-settlements