TAX-ADVANTAGED SOLUTIONS
BUILT FOR ATTORNEYS

TAX-ADVANTAGED SOLUTIONS
BUILT FOR ATTORNEYS

TAX-ADVANTAGED SOLUTIONS
BUILT FOR ATTORNEYS

At Orca Group, we partner with trial attorneys to transform earned fees into lasting financial advantage. We design structured fee solutions that defer taxes, preserve wealth, and create predictable long-term income. From settlement planning to implementation, our team ensures every structure is compliant and aligned with your professional and personal financial goals—allowing you to focus on winning cases while we maximize the value of your success.

At Orca Group, we partner with trial attorneys to transform earned fees into lasting financial advantage. We design structured fee solutions that defer taxes, preserve wealth, and create predictable long-term income. From settlement planning to implementation, our team ensures every structure is compliant and aligned with your professional and personal financial goals—allowing you to focus on winning cases while we maximize the value of your success.

Industry Partners

Industry Partners

Why Orca?

Consultation

Orca reviews your contingent-fee cases and confirms whether your earnings qualify for tax deferral under IRC §451 and the Childs v. Commissioner ruling.


We handle timing, documentation, and coordination to ensure your election is made before settlement funds are constructively received, preserving compliance from day one.

Orca reviews your contingent-fee cases and confirms whether your earnings qualify for tax deferral under IRC §451 and the Childs v. Commissioner ruling.


We handle timing, documentation, and coordination to ensure your election is made before settlement funds are constructively received, preserving compliance from day one.

Compliance

Every structure Orca designs is built directly on IRS-recognized authority — combining §104(a)(2), §130, and §451 — so your deferral is legally sound and fully compliant.


We partner with qualified assignment companies and settlement administrators to document the transaction exactly as outlined in the Internal Revenue Code.

Every structure Orca designs is built directly on IRS-recognized authority — combining §104(a)(2), §130, and §451 — so your deferral is legally sound and fully compliant.


We partner with qualified assignment companies and settlement administrators to document the transaction exactly as outlined in the Internal Revenue Code.

Structure

Once the plan is approved, Orca facilitates the non-qualified assignment, transferring your fee obligation to a third-party entity that funds future payments through an annuity or market-based account.


Your income remains untaxed until paid, giving you long-term, predictable cash flow — fully backed by federal tax law.

Once the plan is approved, Orca facilitates the non-qualified assignment, transferring your fee obligation to a third-party entity that funds future payments through an annuity or market-based account.


Your income remains untaxed until paid, giving you long-term, predictable cash flow — fully backed by federal tax law.

Julie Klaff

Julie Klaff


Former Sidley Austin attorney focused on private fund structuring and investment operations.


B.S., Cornell University;

J.D., cum laude, Harvard Law School.

Tom Sutrinaitis

Tom Sutrinaitis


Former Vice President at Silicon Valley Bank and Private Banker at J.P. Morgan.


B.A., University of Chicago;

MBA, Quantic School of Business and Technology.

Young Moon

Young Moon


Former Skadden Arps attorney specializing in M&A, governance, and securities law.

B.A., magna cum laude, Boston College;

J.D., magna cum laude, Northwestern Pritzker School of Law.

Nicholas Balda

Nicholas Balda


Former Deals and Valuation

Analyst at EY-Parthenon.


B.A., Indiana University

Kelley School of Business.

Questions & Answers

Learn more about what Orca has to offer

Can attorneys defer their contingent fees through tax advantaged vehicles?

Can attorneys defer their contingent fees through tax advantaged vehicles?

Can attorneys defer their contingent fees through tax advantaged vehicles?

How does the IRS view attorney fee deferrals?

How does the IRS view attorney fee deferrals?

How does the IRS view attorney fee deferrals?

What are the main compliance requirements?

What are the main compliance requirements?

What are the main compliance requirements?

What are the financial advantages of structuring my fees?

What are the financial advantages of structuring my fees?

What are the financial advantages of structuring my fees?

How do § 130 and § 104 interact for plaintiff settlements versus attorney fees?

How do § 130 and § 104 interact for plaintiff settlements versus attorney fees?

How do § 130 and § 104 interact for plaintiff settlements versus attorney fees?

What exactly is a “non-qualified assignment”?

What exactly is a “non-qualified assignment”?

What exactly is a “non-qualified assignment”?

Why choose Orca?

Why choose Orca?

Why choose Orca?

Before your next case settles, talk to Orca

Before your next case
settles, talk to Orca