Colorado Code § 13-64-201

Legislative declaration
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(1) The general assembly declares the purposes of
enacting this part 2 are to:
(a) Alleviate the practical problems incident to the unpredictability of future losses;
(b) Effectuate more precise awards of damages for actual losses;
(c) Pay damages as the losses are found to accrue;
(d) Assure that payments of damages more nearly serve the purposes for which they are
awarded;
(e) Reduce the burden on public assistance costs created by the dissipation of lump-sum
payments; and
(f) Conform to the income tax policies in the federal "Internal Revenue Code of 1986"
and the laws of this state with respect to compensation for personal injuries.

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