if—
(A)#
such periodic payments are fixed and determinable as to amount and time of payment,
(B)#
such periodic payments cannot be accelerated, deferred, increased, or decreased by the recipient of such payments,
(C)#
the assignee’s obligation on account of the personal injuries or sickness is no greater than the obligation of the person who assigned the liability, and
(D)#
such periodic payments are excludable from the gross income of the recipient under paragraph (1) or (2) of section 104(a).