Given the task definition and input, reply with output. In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.

Amends the Internal Revenue Code, with respect to the tax exemption for structured settlement factoring transactions (i.e., transfers of the right to receive periodic payments under a settlement of a legal claim for damages in exchange for a lump sum payment)to require thatcourt orders approving such transfers include additional requirements, including that: (1)the annual discount rate of the consideration fora transfer does not exceed the prime interest rate plus 5%; (2) the aggregate amount of charges, fees, and other expenses payable by the payee of the lump sumpaymentdo not exceed 2% of the value of the consideration to the payee; (3) the payee is not liable for any penalty or forfeiture if the transfer does not satisfy the additional requirements imposed by this Act; (4) the transferee (the entity receiving the right to the periodic payments)has given written notice of its name, address, and taxpayer identification number to the annuity issuer and the structured settlement obligor and has filed a copy of such notice with the state court or other authority issuing theorder approving the transfer; (5) the transfer is fair and reasonable; and (6) the transferee makes certain disclosures to the payee.
To amend the Internal Revenue Code of 1986 to strengthen the rules for approved structured settlement factoring transactions.