Annuity Transfers, Ltd. v. United States

OPINION AND ORDER

SWEENEY, Judge.

In this action, plaintiffs seek a declaration from the court approving a structured settlement factoring transaction concerning an annuity purchased and owned by the United States. Defendant contends that this court lacks jurisdiction over plaintiffs’ complaint and seeks dismissal pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”). In the alternative, defendant moves for summary judgment pursuant to RCFC 56, contending that it is entitled to judgment as a matter of law. For the reasons set forth below, the court grants…