“…59 Despite an express intent to promote early payment of awards, this structure promotes, among other effects, delaying tactics and later payment of awards by defendants who are paying in the financial market more than the rates established by the Commissioner. For a thorough treatment of this topic see Losey et al (2002). 60 In this section we draw on a working paper of ours to be submitted for publication to the Revista del Colegio de Abogados de Puerto Rico.…”