Due to the magnitude and urgency of the rescue and recovery efforts following the collapse of the WTC on September 11, 2001, New York City (NYC) and its contractors were unable to purchase sufficient liability insurance to cover claims filed by workers at the WTC and related sites. As a result, Public Law 108-7 was enacted and directed the Federal Emergency Management Agency (FEMA) to provide funding to an insurance company to insure NYC and its contractors for claims arising from debris removal at the WTC and related sites. In 2004, NYC with FEMA funding created the World Trade Center Captive Insurance Company, also referred to as “the Captive” to resolve such claims. On January 5, 2011, the WTC Litigation Settlement approved a mass settlement of claims filed by workers who alleged illnesses, injuries or death from working at the WTC location and/or related sites on or after September 11, 2001.

Any payment(s) made to the worker or volunteer or the worker's or volunteer's heir, if deceased, under the WTC Litigation Settlement and/or distributed by the WTC Captive Insurance Company, is considered disaster assistance and is excluded from income according to SI 00830.620, and is excluded from resources according to SI 01130.620.

Use documents obtained from the source of payment or contact the source directly, to verify that all payments awarded, were funded under federal statute and resulted from a qualifying illness or injury or resulted in death from work or volunteer service in the rescue, recovery or debris removal operations at the WTC location or related sites on or after September 11, 2001.