20 Miss. Code. R. 1-1.13
Whether paying voluntarily or under an order, employer or carrier may accelerate payment of permanent partial disability benefits by tendering payment at the higher weekly rate of temporary total disability benefits until the full amount of permanent partial disability benefits has been paid.
If the parties elect to pay and receive such compensation at the accelerated rate, employer or carrier shall report how and when payments were accelerated on Form B-18 or on a statement attached to Form B-18.
After such election should the claimant request and the Commission or Administrative Judge approve payment of future compensation benefits in a partial or full lump sum, the employer/carrier's discount shall be computed as if there had been no such election -- as if claimant were to receive all future benefits at the original lesser weekly rate; i. e., the amount previously paid shall be subtracted from the total compensation benefits to which the claimant is entitled, and the difference shall be divided by the original lesser weekly benefit rate, thereby producing the number of weeks to be used in computing the discount.
If a partial lump sum payment is made after the payment of benefits at the accelerated rate, the remaining weekly benefits shall continue to be paid at the accelerated rate and shall begin immediately after the last payment of compensation received prior to the lump sum, so as not to interrupt the continuity of benefits.
20 Miss. Code. R. 1-1.13