The Wyoming Structured Settlement Protection Statute W.S.1977 § 1-16-605 § 1-16-605. Effects of transfer of structured settlement payment rights (a) Following a transfer of structured settlement payment rights under this act: (i) The structured settlement obligor and the annuity issuer shall, as to all parties except the transferee, be discharged and released from any and all liability for the transferred payments; (ii) The transferee shall be liable to the structured settlement obligor and the annuity issuer: (A) If the transfer contravenes the terms of the structured settlement, for any taxes incurred by such parties as a consequence of the transfer; […]