Thereafter, pursuant to a petition for special action, the court of appeals set aside the award, holding that a carrier is entitled to a lien credit only on the present value of a structured settlement. Marron v. Industrial Comm'n, 176 Ariz. 515, 520, 862 P.2d 888, 893 (Ct.App. 1993). The Fund, the Industrial Commission, and the employer all petitioned this court for review.