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4. The State shall make a cash payment of
$3,427,999.87 to Plaintiff for the damages for loss of
earning capacity, mental anguish and suffering (past)
and mental anguish and suffering (future), in
accordance with the findings specified and incorporated
into the Final Judgment in Cause No. 480,701.
5. The State shall fund annuities for additional
damages associated with the Final Judgment in Cause No.
480,701, which in turn shall pay to Plaintiff monthly
installments, commencing on January 4, 1996 and
continuing until December 4, 1998, each in the amount
of $13,499 with a final payment payable on
January 4, 1999 in the amount of $3,000,000. * * *
6. For all other damages, including punitive,
pre-judgment and post-judgment interest, the State
shall fund an annuity or annuities, which in turn shall
pay to Plaintiff monthly installments, commencing on
January 4, 1996 and continuing until December 4, 1998,
each in the amount of $7,924 with a final payment
payable on January 4, 1999 in the amount of $1,761,000.
* * *
The damages allocated in paragraph 4 are precisely traceable
to the jury award in petitioner’s whistleblower lawsuit, i.e.,
$2,500,000 of the damages awarded is for past and future mental
anguish and $927,999 is for loss of earning capacity. Respondent
has conceded that all amounts received in 1995 pursuant to
paragraph 4 are excludable from petitioner’s gross income.
As a result of respondent’s concession, only the effects of
the allocations in paragraphs 5 and 6 are disputed. The nature
of the claim and the intent of the payor must be determined by
examining the facts and circumstances surrounding the settlement
agreement.
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