In the United States Court of Federal Claims 

OFFICE OF SPECIAL MASTERS 

No. 19-0006V 

UNPUBLISHED 

TUSHAR MASTER, 

 Petitioner, 

v. 

SECRETARY OF HEALTH AND 

HUMAN SERVICES, 

 Respondent. 

Chief Special Master Corcoran 

Filed: February 12, 2021 

Special Processing Unit (SPU); 

Damages Decision Based on Proffer; 

Influenza (Flu) Vaccine; GuillainBarre Syndrome (GBS) 

 

Ronald Craig Homer, Conway, Homer, P.C., Boston, MA, for Petitioner. 

Christine Mary Becer, U.S. Department of Justice, Washington, DC, for Respondent. 

DECISION AWARDING DAMAGES1

 On January 2, 2019, Tushar Master filed a petition for compensation under the 

National Vaccine Injury Compensation Program, 42 U.S.C. §300aa-10, et seq.2 (the 

“Vaccine Act”). Petitioner alleges that he suffered Guillain-Barré syndrome (“GBS”), 

Miller-Fisher syndrome variant, as a result of an influenza (“flu”) vaccine he received on 

January 18, 2016. Petition at 1. Petitioner further alleges that he suffered the residual 

effects of his injury for more than six months. Petition at 20. The case was assigned to 

the Special Processing Unit of the Office of Special Masters. 

On March 27, 2020, a ruling on entitlement was issued, finding Petitioner entitled 

to compensation for GBS. On February 12, 2021, Respondent filed a proffer on award of 

compensation (“Proffer”) indicating Petitioner should be awarded: (a) $206,217.86, 

representing compensation for life care expenses expected to be incurred during the first 

year after judgment ($2,877.80), lost earnings ($48,308.65), pain and suffering 

1 Because this unpublished decision contains a reasoned explanation for the action in this case, I am 

required to post it on the United States Court of Federal Claims' website in accordance with the EGovernment Act of 2002. 44 U.S.C. § 3501 note (2012) (Federal Management and Promotion of Electronic 

Government Services). This means the decision will be available to anyone with access to the 

internet. In accordance with Vaccine Rule 18(b), Petitioner has 14 days to identify and move to redact 

medical or other information, the disclosure of which would constitute an unwarranted invasion of privacy. 

If, upon review, I agree that the identified material fits within this definition, I will redact such material from 

public access. 

2 National Childhood Vaccine Injury Act of 1986, Pub. L. No. 99-660, 100 Stat. 3755. Hereinafter, for ease 

of citation, all “§” references to the Vaccine Act will be to the pertinent subparagraph of 42 U.S.C. § 300aa 

(2012). 
2

($155,000.00), and past unreimbursable expenses ($31.41); (b) $34,260.22 paid to the 

Rawlings Company to satisfy a Tufts Health Plan lien; (c) $961.69 to satisfy a 

Commonwealth of Massachusetts lien, and (d) an amount sufficient to purchase the 

annuity contract described in the attached Proffer. Proffer at 3-6. In the Proffer, 

Respondent represented that Petitioner agrees with the proffered award. Id. Based on 

the record as a whole, I find that Petitioner is entitled to an award as stated in the Proffer. 

 Pursuant to the terms stated in the attached Proffer, I award Petitioner the 

following: 

A. A lump sum payment of $206,217.86, (representing compensation for life care 

expenses expected to be incurred during the first year after judgment ($2,877.80), 

lost earnings ($48,308.65), pain and suffering ($155,000.00), and past 

unreimbursable expenses ($31.41)) in the form of a check payable to Petitioner, 

Tushar Master. 

B. A lump sum payment of $34,260.22, representing compensation for satisfaction of 

a Tufts Health Plan lien, payable jointly to Petitioner and The Rawlings Company, 

and mailed to: 

The Rawlings Company 

ATTN: Travis R. Holmes 

Reference No.: 106174288 

P.O. Box 2000 

La Grange, KY 40031-2000 

Petitioner agrees to endorse this payment to The Rawlings Company. 

C. A lump sum payment of $961.69, representing compensation for satisfaction of a 

Commonwealth of Massachusetts lien, payable jointly to Petitioner and 

Commonwealth of Massachusetts - CRU, and mailed to: 

COMMONWEALTH OF MA 

Casualty Recovery 

P.O. Box 417811 

Boston, MA 02241-7811 

Case Number: CRG578320 

ATTN: Robin Richard 

Petitioner agrees to endorse this payment to Commonwealth of Massachusetts - 

CRU. 

D. An amount sufficient to purchase an annuity contract, as set forth in the attached 

Proffer and Appendix, subject to the conditions described therein, that will provide 

payments for the life care items contained in the life care plan, as illustrated by the 

chart attached to the Proffer as Tab A. 
3

These amounts represent compensation for all damages that would be available 

under § 15(a). 

The clerk of the court is directed to enter judgment in accordance with this 

decision.3 

IT IS SO ORDERED.

 

 s/Brian H. Corcoran 

 Brian H. Corcoran 

 Chief Special Master 

3 Pursuant to Vaccine Rule 11(a), entry of judgment can be expedited by the parties’ joint filing of notice 

renouncing the right to seek review.
IN THE UNITED STATES COURT OF FEDERAL CLAIMS

OFFICE OF SPECIAL MASTERS

TUSHAR MASTER,

Petitioner, 

v. 

SECRETARY OF HEALTH AND

HUMAN SERVICES, 

Respondent.

 No. 19-6V

 Chief Special Master Corcoran

 ECF

RESPONDENT’S PROFFER ON AWARD OF COMPENSATION

On January 2, 2019, Tushar Master (“petitioner”) filed a petition for compensation under 

the National Childhood Vaccine Injury Act of 1986, 42 U.S.C. §§ 300aa-1 to -34 (“Vaccine Act” 

or “Act”), alleging that he suffered Guillain-Barré Syndrome (“GBS”), Miller Fisher Syndrome 

(“MFS”) variant, from an influenza (“flu”) vaccination administered on January 18, 2016. 

Petition at 1. On March 27, 2020, the Secretary of Health and Human Services (“respondent”) 

filed his Rule 4(c) Report conceding that petitioner is entitled to compensation in this case, 

concluding that petitioner suffered GBS/MFS following a flu vaccine he received on January 18, 

2016. ECF No. 35. On March 27, 2020, the Court issued a Ruling on Entitlement finding 

petitioner entitled to compensation. ECF No. 36.

I. Items of Compensation

A. Life Care Items

Petitioner submitted a life care plan representing an estimation of petitioner’s future 

vaccine-injury related needs. For the purposes of this proffer, the term “vaccine related” is as 

described in the respondent’s Rule 4(c) Report. All items of compensation identified in the life 
2

care plan are supported by the evidence, and are illustrated by the chart entitled Appendix A: 

Items of Compensation for Tushar Master, attached hereto as Tab A. Respondent proffers that 

petitioner should be awarded all items of compensation set forth in the life care plan and 

illustrated by the chart attached at Tab A. Petitioner agrees. 

B. Lost Earnings

The parties agree that based upon the evidence of record, Tushar Master has suffered a 

loss of earnings. Therefore, respondent proffers that petitioner should be awarded lost earnings 

as provided under the Vaccine Act, 42 U.S.C. § 300aa-15(a)(3)(A). Respondent proffers that the 

appropriate award for Tushar Master’s lost earnings is $48,308.65. Petitioner agrees.

C. Pain and Suffering

Respondent proffers that petitioner should be awarded $155,000.00 in actual and 

projected pain and suffering. This amount reflects that any award for projected pain and 

suffering has been reduced to net present value. See 42 U.S.C. § 300aa-15(a)(4). Petitioner 

agrees.

D. Past Unreimbursable Expenses

Evidence supplied by petitioner documents his expenditure of past unreimbursable 

expenses related to his vaccine-related injury. Respondent proffers that petitioner should be 

awarded past unreimbursable expenses in the amount of $31.41. Petitioner agrees.

E. Tufts Health Plan Medicaid Lien

Respondent proffers that Tushar Master should be awarded funds to satisfy a Tufts 

Health Plan Medicaid lien in the amount of $34,260.22, which represents full satisfaction of any 

right of subrogation, assignment, claim, lien, or cause of action the Tufts Health Plan may have 

against any individual as a result of any Medicaid payments the Tufts Health Plan has made to or 
3

on behalf of Tushar Master from the date of his eligibility for benefits through the date of 

judgment in this case as a result of his vaccine-related injury suffered on or about January 18, 

2016, under Title XIX of the Social Security Act.

F. The Commonwealth of Massachusetts Medicaid Lien

Respondent proffers that Tushar Master should be awarded funds to satisfy a 

Commonwealth of Massachusetts Medicaid lien in the amount of $961.69, which represents full 

satisfaction of any right of subrogation, assignment, claim, lien, or cause of action the

Commonwealth of Massachusetts may have against any individual as a result of any Medicaid 

payments the Commonwealth of Massachusetts has made to or on behalf of Tushar Master from 

the date of his eligibility for benefits through the date of judgment in this case as a result of his

vaccine-related injury suffered on or about January 18, 2016, under Title XIX of the Social 

Security Act.

II. Form of the Award

The parties recommend that the compensation provided to petitioner should be made 

through a combination of lump sum payments and future annuity payments as described below, 

and request that the Chief Special Master’s decision and the Court’s judgment award the 

following:1

A. A lump sum payment of $206,217.86, representing compensation for life care 

expenses expected to be incurred during the first year after judgment ($2,877.80), lost earnings 

($48,308.65), pain and suffering ($155,000.00), and past unreimbursable expenses ($31.41) in 

the form of a check payable to petitioner, Tushar Master.

 1 Should petitioner die prior to entry of judgment, the parties reserve the right to move 

the Court for appropriate relief. In particular, respondent would oppose any award for future 

medical expenses, future lost earnings, and future pain and suffering.
4

B. A lump sum payment of $34,260.22, representing compensation for satisfaction of a 

Tufts Health Plan lien, payable jointly to petitioner and The Rawlings Company, and mailed to:

The Rawlings Company

ATTN: Travis R. Holmes

Reference No.: 106174288

P.O. Box 2000

La Grange, KY 40031-2000

Petitioner agrees to endorse this payment to The Rawlings Company.

C. A lump sum payment of $961.69, representing compensation for satisfaction of a 

Commonwealth of Massachusetts lien, payable jointly to petitioner and Commonwealth of 

Massachusetts - CRU, and mailed to:

COMMONWEALTH OF MA

Casualty Recovery

P.O. Box 417811

Boston, MA 02241-7811

Case Number: CRG578320

ATTN: Robin Richard

Petitioner agrees to endorse this payment to Commonwealth of Massachusetts - CRU.

D. An amount sufficient to purchase an annuity contract,2 subject to the conditions 

described below, that will provide payments for the life care items contained in the life care plan, 

as illustrated by the chart at Tab A, attached hereto, paid to the life insurance company3 from

 

2

 In respondent’s discretion, respondent may purchase one or more annuity contracts 

from one or more life insurance companies.

3

 The Life Insurance Company must have a minimum of $250,000,000 capital and 

surplus, exclusive of any mandatory security valuation reserve. The Life Insurance Company 

must have one of the following ratings from two of the following rating organizations:

a. A.M. Best Company: A++, A+, A+g, A+p, A+r, or A+s;
5

which the annuity will be purchased.4

 Compensation for Year Two (beginning on the first 

anniversary of the date of judgment) and all subsequent years shall be provided through 

respondent’s purchase of an annuity, which annuity shall make payments directly to petitioner, 

Tushar Master, only so long as petitioner is alive at the time a particular payment is due. At the 

Secretary’s sole discretion, the periodic payments may be provided to petitioner in monthly, 

quarterly, annual or other installments. The “annual amounts” set forth in the chart at Tab A 

describe only the total yearly sum to be paid to petitioner and do not require that the payment be 

made in one annual installment.

1. Growth Rate

Respondent proffers that a five percent (5%) growth rate should be applied to all medical 

life care items. Thus, the benefits illustrated in the chart at Tab A that are to be paid through 

annuity payments should grow as follows: five percent (5%) compounded annually from the date 

of judgment for medical items. Petitioner agrees.

2. Life-contingent annuity

Petitioner will continue to receive the annuity payments from the Life Insurance 

Company only so long as he, Tushar Master, is alive at the time that a particular payment is due. 

 

b. Moody's Investor Service Claims Paying Rating: Aa3, Aa2, Aa1, or Aaa;

c. Standard and Poor's Corporation Insurer Claims-Paying Ability Rating: AA-, 

AA, AA+, or AAA;

d. Fitch Credit Rating Company, Insurance Company Claims Paying Ability 

Rating: AA-, AA, AA+, or AAA. 

4

 Petitioner authorizes the disclosure of certain documents filed by the petitioner in this 

case consistent with the Privacy Act and the routine uses described in the National Vaccine 

Injury Compensation Program System of Records, No. 09-15-0056.
6

Written notice shall be provided to the Secretary of Health and Human Services and the Life 

Insurance Company within twenty (20) days of Tushar Master’s death. 

3. Guardianship

Petitioner is a competent adult. Evidence of guardianship is not required in this case. 

III. Summary of Recommended Payments Following Judgment

A. Lump Sum paid to petitioner, Tushar Master: $206,217.86

B. The Rawlings Company (Tufts Health Plan lien): $ 34,260.22

C. Commonwealth of Massachusetts – CRU: $ 961.69

D. An amount sufficient to purchase the annuity contract described

above in section II.D.

Respectfully submitted,

BRIAN M. BOYNTON

Acting Assistant Attorney General

C. SALVATORE D’ALESSIO

Acting Director

Torts Branch, Civil Division

HEATHER L. PEARLMAN

Acting Deputy Director

Torts Branch, Civil Division

DARRYL R. WISHARD

Assistant Director

Torts Branch, Civil Division
7

s/Christine M. Becer 

 CHRISTINE M. BECER

Trial Attorney

Torts Branch, Civil Division

U. S. Department of Justice

P.O. Box l46, Benjamin Franklin Station

Washington, D.C. 20044-0146

Tel: (202) 616-3665

Christine.m.becer@usdoj.gov

Dated: February 12, 2021
Appendix A: Items of Compensation for Tushar Master Page 1 of 1

ITEMS OF COMPENSATION G.R.

Lump Sum 

Compensation 

Year 1

Compensation 

Years 2-Life

2021 2022-Life

Medicare Part B Premium 5% M 1,782.00 1,782.00

Medicare Part B Deductible 5% 203.00 203.00

Medicare Part D/ Medigap Premium 5% M 892.80 892.80

Lost Earnings 48,308.65

Pain and Suffering 155,000.00

Past Unreimbursable Expenses 31.41

Tufts Health Plan Medicaid Lien 34,260.22

Commonwealth of Massachusetts Lien 961.69

Annual Totals 241,439.77 2,877.80

Note: Compensation Year 1 consists of the 12 month period following the date of judgment.

Compensation Year 2 consists of the 12 month period commencing on the first anniversary of the date of judgment.

As soon as practicable after entry of judgment, respondent shall make the following payment to petitioner for Year 1 

life care expenses ($2,877.80), lost earnings ($48,308.65), pain and suffering ($155,000.00), and past unreimbursable 

expenses ($31.41): $206,217.86.

As soon as practicable after entry of judgment, respondent shall make the following payment jointly to petitioner 

and The Rawlings Company, as reimbursement of the Tuft's Health Plan Medicaid lien: $34,260.22.

As soon as practicable after entry of judgment, respondent shall make the following payment jointly to petitioner 

and Commonwealth of Massachusetts - CRU, as reimbursement of the Commonwealth's Medicaid lien: $961.69.

Annual amounts payable through an annuity for future Compensation Years follow the anniversary of the date of judgment.

Annual amounts shall increase at the rates indicated above in column G.R., compounded annually from the date of judgment.

Items denoted with an "M" payable in twelve monthly installments totaling the annual amount indicated.