Understanding the IRS Glam and Its Impact on Attorney Fee Structures The latest "Settle Smart" podcast episode delves into the IRS Generic Legal Advice Memorandum (GLAM) issued on December 9th, 2022, and its implications for attorney fee structures in the structured settlements industry. Tags IRS GLAM. Structured Settlements settle smart podcast Read more about Understanding the IRS Glam and Its Impact on Attorney Fee Structures