The Louisiana Structured Settlement Protection Statute R.S. 9:2715§2715. Transfer of structured settlement rights A. As used in this Section, the following terms shall mean:(1) “Annuity issuer” means an insurer that has issued an annuity contract to be used to fund periodic payments under a structured settlement. (2) “Discounted present value” means the fair present value of future payments, as determined by discounting payments to the present using the most recently published applicable federal rate for determining the present value of an annuity, as issued by the United States Internal Revenue Service. (3) “Independent professional advice” means advice of an attorney, […]