Do I report a medical malpractice payment after making a low end payment under a high-low agreement?
A payment made at the low end of a high-low agreement (that is in place prior to a verdict or arbitration decision) should not be reported if the fact finder rules in favor of the defendant-practitioner and assigns no liability to the defendant. However, the payment is reportable if the fact finder rules in favor of the plaintiff or the agreement is not in writing.
