Wrongful Death

Denver Wrongful Death Lawyer Proudly Serving The State of Colorado

The loss of a loved one is overwhelming when it occurs unexpectedly due to someone else’s negligence, recklessness, or wrongful conduct. Unlike preparing for a death from illness or old age, sudden, preventable death leaves families without time to prepare emotionally, financially, or legally. Colorado law allows surviving family members to hold the responsible party accountable through a wrongful death claim. A Denver wrongful death lawyer at Mandelaris Law can help your family understand your rights and pursue full compensation.

Call (303) 357-9757 for a free consultation. There is no fee unless we recover for you.

Written by Steven Mandelaris, attorney at Mandelaris Law, LLC, licensed to practice in Colorado since 2006. Read the full attorney biography.

Last reviewed and updated: July 2026.

$25M+Recovered for Clients

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170+Cases Litigated, Hundreds Settled Pre-Litigation
Since 2006Licensed in Colorado
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How a Denver Wrongful Death Lawyer at Mandelaris Law Can Help

Wrongful death claims are among the most complex personal injury cases. The damage calculations span past and future economic loss, noneconomic damages capped by statute, and in some cases exemplary damages. Standing—who has the legal right to sue—is strictly defined by Colorado law and changes depending on the timeline after death. Insurance coverage may be limited or contested. Families are grieving at the same time they must make critical legal and medical decisions. A lawyer experienced in Colorado wrongful death law manages the legal complexity so the family can focus on healing.

Colorado Wrongful Death Claims at a Glance

A Denver wrongful death lawyer can explain how these deadlines and rules apply to your family’s situation.

  • Statute of limitations: Two years from the date of death under C.R.S. 13-80-102(1)(d). For motor vehicle collisions, the three-year personal injury statute under C.R.S. 13-80-101(1)(n)(I) may apply depending on the date of discovery of the injury.
  • Standing (who can sue): The surviving spouse has exclusive right to sue in the first year after death. In the second year and beyond, the spouse, children, heirs, designated beneficiaries, and in certain circumstances siblings under HB 24-1472 (effective January 1, 2025) may sue.
  • Fault rule: Colorado applies modified comparative negligence under C.R.S. 13-21-111. A family member who is 50% or more at fault recovers nothing. Below that threshold, recovery is reduced by their percentage of fault. Defendants are liable pro rata, and nonparties can be assigned fault.
  • Noneconomic damages cap: $2,125,000 for wrongful death actions filed on or after January 1, 2025, under C.R.S. 13-21-102.5 as amended by HB 24-1472, with inflation adjustment every two years beginning January 1, 2028.
  • Economic damages cap: None. Past and future medical expenses, funeral and burial costs, and lost financial support are not capped and are limited only by proof.
  • Exemplary damages: Available where the conduct was willful, reckless, or showed fraud or malice. They may not be claimed in the initial pleading under C.R.S. 13-21-102.
  • Public entity notice requirement: Written notice of claim must be filed within 182 days of discovery of injury under C.R.S. 24-10-109. This is a jurisdictional bar.
  • Fees: Contingency fee, free consultation, no fee unless there is a recovery.

Common Situations That Lead to Wrongful Death Claims

Motor vehicle accidents are a leading cause of wrongful death in Colorado. Fatal collisions can result from various types of vehicle-related negligence and reckless driving, and a Denver wrongful death lawyer can help identify every liable party:

  • Negligent or reckless drivers (speeding, distracted driving, impaired driving)
  • Trucking accidents involving commercial vehicles and large rigs
  • Multi-vehicle collisions and pile-ups
  • Intersection accidents caused by running red lights or stop signs
  • Head-on collisions
  • Side-impact collisions (T-bone accidents)
  • Rear-end collisions
  • Motorcycle accidents
  • Pedestrian and bicycle accidents caused by vehicle collisions
  • Uninsured or underinsured motorist accidents

Who Can File a Wrongful Death Claim in Colorado?

Colorado law strictly limits who can bring a wrongful death action and when. The structure is tiered and time-sensitive under C.R.S. 13-21-201 and C.R.S. 13-21-202. A Denver wrongful death lawyer can determine exactly where your family stands.

The First Year After Death

During the first year following the death, only the surviving spouse (if one exists) has the right to file a wrongful death claim. The spouse’s claim is exclusive. If there is no surviving spouse, no one can file during this first-year window.

The Second Year After Death and Beyond

Beginning on the one-year anniversary of death and continuing through the end of the second year, any of the following may file or join a wrongful death claim:

  • The surviving spouse
  • The deceased’s children (biological or adopted)
  • The deceased’s heirs (parents if no children; grandparents if no parents; siblings if no other heirs)
  • A designated beneficiary named in the deceased’s will or trust
  • Siblings of the deceased, in certain circumstances, under HB 24-1472 (effective January 1, 2025)

Parents and Minor Children

Parents can file a wrongful death claim if there is no surviving spouse and no surviving children. Both parents share equal rights to the award if both survive. If only one parent survives, that parent has exclusive rights. If the deceased was a minor at the time of death, the surviving parents may file on behalf of that child. A minor’s own claim is tolled until age 18.

The Two-Year Statute of Limitations

The wrongful death claim must be filed within two years of the date of death under C.R.S. 13-80-102(1)(d). This deadline is jurisdictional—if it expires, the claim is dismissed and the family loses the right to recover entirely. For motor vehicle collisions, the three-year personal injury statute under C.R.S. 13-80-101(1)(n)(I) may apply depending on whether the death occurred immediately or was discovered later.

If the claim is against a public entity (such as a city, county, or state agency), written notice must be filed within 182 days of discovery of the injury under C.R.S. 24-10-109. This notice requirement is an additional jurisdictional bar separate from the statute of limitations.

Consulting a Denver wrongful death lawyer immediately upon death is critical. The statute of limitations does not pause for grief, incomplete medical information, or funeral arrangements.

What a Denver Wrongful Death Lawyer Must Prove to Win Your Claim

To recover in a wrongful death action, the family must prove:

  • Duty of care: The defendant owed a legal duty of care to the deceased.
  • Breach of duty: The defendant breached that duty through an act or omission.
  • Causation: The breach directly caused the deceased’s injury. “But for” the defendant’s conduct, the death would not have occurred.
  • Proximate cause: The injury and death were a foreseeable result of the breach.
  • Damages: The family suffered measurable losses (medical expenses, funeral costs, loss of financial support, loss of companionship, etc.).

Damages Available in a Colorado Wrongful Death Lawsuit

A Denver wrongful death lawyer pursues every category of compensation your family is entitled to under Colorado law.

Economic Damages (Not Capped)

  • Past medical expenses: All medical care from injury until death, including emergency transport, surgery, hospitalization, rehabilitation, medications.
  • Funeral and burial expenses: The reasonable cost of funeral services, burial, cremation, and related arrangements.
  • Loss of financial support: The income and benefits the deceased would have earned and contributed to the family over their remaining working life.
  • Loss of services: The value of services the deceased provided to the household (childcare, home maintenance, yard work).

Noneconomic Damages (Capped at $2,125,000 for Wrongful Death)

  • Loss of companionship: The loss of the relationship, emotional support, and presence of the deceased.
  • Loss of parental guidance: Where the deceased was a parent, the loss of guidance and presence in the child’s life.
  • Loss of consortium: The loss of the marital relationship, intimacy, and support between spouses.
  • Mental anguish and emotional distress: The grief and suffering experienced by surviving family members.
  • Loss of enjoyment of life: The loss of the deceased’s participation in family events and milestones.
  • Solatium: A legal term referring to monetary compensation for grief, loss, and emotional pain suffered by family members due to the death of their loved one. Solatium recognizes the intangible suffering and loss of the relationship itself, separate from financial loss.

Exemplary Damages (Where Applicable)

If the death resulted from willful and wanton conduct, recklessness, or conduct showing fraud or malice, exemplary damages may be recovered under C.R.S. 13-21-102. These are punishment damages. They may not be claimed in the initial complaint but must be added after sufficient evidence of the defendant’s culpable conduct is established. They are generally limited to the amount of actual damages, though courts can increase this to three times actual damages in defined circumstances.

Who Can Be Held Liable After a Colorado Wrongful Death

A thorough Denver wrongful death lawyer investigates every potentially responsible party, not just the most obvious one.

Motor Vehicle Collisions

A negligent or reckless driver who causes a fatal collision is directly liable. Liability may extend to vehicle manufacturers if a defect contributed to injury severity, employers if the driver was on the job, or negligent entrusters.

Trucking and Commercial Vehicle Accidents

Fatal trucking collisions involve complex liability. The driver, motor carrier, trailer owner, equipment lessor, freight broker, shipper, and maintenance contractor may all face liability. Federal Motor Carrier Safety Regulations (49 C.F.R. Parts 382-399) create a strict liability framework. Violations of hours-of-service rules, maintenance standards, and cargo securement requirements are evidence of negligence and often support exemplary damage claims.

Workplace Fatalities

A workplace death may be subject to workers’ compensation (which bars suit against the employer) but does not shield third-party defendants (equipment manufacturers, contractors, property owners).

Medical Malpractice

A healthcare provider’s failure to diagnose, misdiagnosis, surgical error, medication error, or delay in treatment causing death is actionable as wrongful death. Medical malpractice cases require expert testimony establishing the standard of care and the breach.

Premises Liability

A property owner’s failure to maintain safe conditions, inadequate security, failure to warn of dangers, or negligent supervision can result in a fatal slip and fall, assault, or other incident.

Defective Products

A defective or unreasonably dangerous product that causes death can support both negligence and strict liability claims. The manufacturer, distributor, and seller may all be liable.

Public Entities

Claims against government entities are governed by the Colorado Governmental Immunity Act and C.R.S. 24-10-109. Written notice of claim must be filed within 182 days of discovery of the injury—this is a jurisdictional bar.

Evidence Preservation and Time-Sensitive Issues

In wrongful death cases, evidence disappears quickly. Vehicles are scrapped, medical records are purged, witness memories fade, and electronic data is overwritten. Early investigation and preservation demands are critical, which is why contacting a Denver wrongful death lawyer quickly matters.

In motor vehicle fatalities, photographs of the scene, damage patterns, and road conditions must be documented immediately. In trucking fatalities, electronic logging device data, engine control module records, and maintenance files have federal retention periods measured in months. In medical malpractice cases, hospital records and expert opinions must be secured before institutional knowledge is lost.

The family should contact an attorney within days of the death, before critical evidence disappears and before insurance defense counsel begins controlling the narrative.

Colorado Law That Controls Your Wrongful Death Claim

Standing and Deadlines

C.R.S. 13-80-102(1)(d) and C.R.S. 13-21-201 through 13-21-203.5: The wrongful death action must be brought within two years of the date of death. The first-year exclusive right of the surviving spouse is codified in C.R.S. 13-21-202. Missing the two-year deadline is fatal to the claim.

C.R.S. 13-80-101(1)(n)(I): For motor vehicle collisions, the three-year personal injury statute may apply instead, depending on whether the death occurred immediately or was discovered later.

C.R.S. 24-10-109: For claims against public entities, written notice of claim must be filed within 182 days of discovery of the injury. This is a jurisdictional bar.

Comparative Negligence and Apportionment

C.R.S. 13-21-111 and C.R.S. 13-21-111.5: Colorado applies modified comparative negligence with a 50% bar rule. If the deceased is found 50% or more responsible for the death, recovery is barred entirely. Below that threshold, the award is reduced by the plaintiff’s percentage of fault. Defendants are liable pro rata, and fault can be assigned to nonparties.

Noneconomic Damage Caps

C.R.S. 13-21-102.5 and HB 24-1472: For civil actions filed on or after January 1, 2025, noneconomic damages in a wrongful death action are capped at $2,125,000. The cap is adjusted for inflation every two years beginning January 1, 2028. Economic damages are not subject to any cap and are limited only by proof. Physical impairment and disfigurement damages are treated as a separate category and are not subject to the noneconomic cap.

Exemplary Damages

C.R.S. 13-21-102: Exemplary damages may not be claimed in the initial pleading. They may be added after the exchange of initial disclosures and upon establishing a prima facie case of willful and wanton conduct, fraud, or malice. They are generally limited to the amount of actual damages, but courts can increase this up to three times actual damages in defined circumstances.

Collateral Source Rule

C.R.S. 13-21-111.6: Damages are reduced by benefits received from sources other than the defendant (health insurance, life insurance, workers’ compensation, Social Security), with a contractual exception.

Prejudgment Interest

C.R.S. 13-21-101: Interest accrues on wrongful death damages from the date the action accrued (generally the date of death) until judgment.

Insurance Coverage in Colorado Wrongful Death Cases

A Denver wrongful death lawyer knows where to look for every applicable policy. Identifying available insurance coverage is often as critical as proving liability:

  • Homeowner’s and general liability policies: May cover wrongful death claims arising from premises liability. Coverage limits typically range from $100,000 to $1,000,000.
  • Auto insurance: Colorado’s statutory minimum is $25,000 per person and $50,000 per accident. Uninsured and underinsured motorist (UM/UIM) coverage applies where the at-fault driver is uninsured or underinsured.
  • Commercial vehicle and trucking insurance: For-hire carriers of general freight must maintain at least $750,000 in public liability coverage under 49 C.F.R. 387.9. Large carriers often run layered towers reaching several million dollars.
  • Medical malpractice insurance: Hospitals typically carry institutional coverage. Individual physicians may carry tail coverage.
  • Workers’ compensation insurance: If the death occurred in a work-related accident, workers’ compensation may bar civil suit against the employer but does not eliminate claims against third parties.
  • MCS-90 endorsement: Federal regulations require carriers to file an endorsement obligating the insurer to pay public liability judgments even where policy exclusions might otherwise apply.
  • Your own coverage: Underinsured motorist coverage, medical payments coverage, and health insurance all interact with third-party recovery.

How Much Is Your Case Worth? Ask a Denver Wrongful Death Lawyer

No Denver wrongful death lawyer can value a wrongful death case from a web page. Value depends entirely on specific, provable facts:

  • Available coverage: A case may be worth far more than available insurance limits.
  • Clarity of liability: Clear, documented negligence is worth substantially more than disputed fault.
  • The deceased’s age and earning capacity: Lost financial support calculations vary dramatically based on age, occupation, income, and years remaining until retirement.
  • Permanency and severity of pre-death suffering: If the deceased survived after injury, pain and suffering damages during that period may be substantial.
  • Relationship and dependency: Loss of consortium damages for a surviving spouse and loss of parental guidance for minor children are weighted heavily by juries.
  • Comparative fault: Even a small percentage of fault assigned to the deceased reduces recovery dollar-for-dollar.
  • Statutory caps: The $2,125,000 noneconomic cap may be the limiting factor in some cases.
  • Venue and jury composition: Some Colorado counties have higher jury awards than others. Denver County juries tend to value noneconomic loss more highly.
  • Defendant identity: A large national company with a history of similar incidents is valued differently than a small business.
  • Liens and subrogation: Health insurance, Medicare, Medicaid, and others may have claims against recovery. Negotiating these down increases net family recovery.

The only reliable way to learn what your claim is worth is an evaluation of your specific records, coverage, and the defendant’s file.

Common Causes of Death in Colorado Wrongful Death Cases

The injury pattern in wrongful death cases varies depending on the type of accident:

  • Traumatic brain injury
  • Spinal cord injury and internal organ damage
  • Severe hemorrhage and internal bleeding
  • Crush injuries and traumatic amputation
  • Severe burns from fire or hazardous materials
  • Respiratory failure and cardiac complications
  • Complications from medical procedures
  • Medication errors and allergic reactions
  • Birth-related injuries and complications
  • Head and facial trauma with airway compromise

What to Do Immediately: Guidance From a Denver Wrongful Death Lawyer

If your family member’s death was caused by someone’s negligence or wrongful conduct, the first days and weeks are critical:

  • Obtain the death certificate and medical records. Understand the immediate cause of death and timeline of treatment.
  • Get a police report or incident report. Request all photographs and video taken at the scene.
  • Identify and photograph the scene (if safe). Document the location, road conditions, vehicles involved, and visible hazards.
  • Identify and collect names and contact information of witnesses. Witnesses often become unavailable or memories fade.
  • Do not discuss liability or fault with the other party or their insurer. Do not accept blame or admit responsibility.
  • Do not sign anything. Insurance adjusters may attempt to obtain a release or medical authorization. Do not sign without attorney review.
  • Preserve evidence. Do not allow vehicles to be scrapped or repaired until a lawyer inspects them.
  • Call a Denver wrongful death lawyer immediately. The two-year statute of limitations runs from the date of death. The longer you wait, the more evidence disappears.

How a Denver Wrongful Death Lawyer at Mandelaris Law Handles Your Case

Wrongful death cases demand a systematic, aggressive approach. The burden of proof rests with the family, evidence disappears over time, and insurance companies assign specialized wrongful death defense counsel within days, so having a Denver wrongful death lawyer on your side early matters.

Immediate Investigation and Preservation

We preserve evidence before the scene is cleaned, the vehicle is scrapped, or records are destroyed. We send preservation demands to every identified party, retain expert witnesses (reconstructionists, biomechanics engineers, life care planners), and request police reports and video. In cases involving public entities, we file formal notice of claim if required by C.R.S. 24-10-109.

Determine Standing and Damages Rights

We advise the family on who has the legal right to sue, what damages each person can claim, and whether the one-year exclusive surviving spouse period applies. This analysis determines who should be listed as the plaintiff(s).

Medical Development

We work with treating physicians and retain medical experts to establish the cause of death, pre-death pain and suffering, and causation. We coordinate liens from health insurers, Medicare, and workers’ compensation programs. We work with life expectancy experts and economists to calculate lost earnings and lost financial support.

Liability Investigation

We conduct independent investigation including scene documentation, witness interviews, collection of regulatory and inspection records, and retention of experts to analyze the mechanism of injury. In cases involving regulatory violations, we tie the violation to the injury and the damages.

Coverage Identification

We identify all insurance layers, policy limits, exclusions, and defenses. We locate filings, operating authority records, and prior claim history. In commercial vehicle cases, we pull FMCSA Safety Measurement System data and accident history. In medical malpractice cases, we identify malpractice coverage and tail policies.

Demand and Negotiation

We prepare a detailed demand documenting liability, causation, damages, and available insurance. We negotiate aggressively, often over months. In serious cases, we litigate in Colorado district court or federal court from the outset rather than treating litigation as a fallback.

Litigation

If the case does not settle, we prepare for trial from day one. This includes expert selection, jury research, case strategy, and detailed trial preparation. We file in the appropriate Colorado district court or in the United States District Court for the District of Colorado. Juries often return higher verdicts in wrongful death cases than parties expect, particularly where the family can present a narrative of the deceased’s life and relationships.

Attorney Fees

Wrongful death cases are handled on a contingency fee. The consultation is free. There is no fee unless we recover for you. The firm advances all costs, including expert witness fees, investigators, and court costs. The fee agreement is in writing and specifies the contingency percentage and the treatment of costs before any work begins.

Areas Served

As a Denver wrongful death lawyer serving the entire state, Mandelaris Law represents families in wrongful death claims throughout Colorado. We serve Denver, Aurora, Lakewood, Arvada, Westminster, Thornton, Centennial, Littleton, Englewood, Greenwood Village, Commerce City, Brighton, Broomfield, Wheat Ridge, Golden, Parker, Castle Rock, Highlands Ranch, Boulder, Longmont, Loveland, Fort Collins, Greeley, Colorado Springs, Pueblo, and Grand Junction. Cases are filed in state district courts and in the United States District Court for the District of Colorado.

Frequently Asked Questions About Colorado Wrongful Death Claims

Who can file a wrongful death lawsuit in Colorado?
During the first year after death, only the surviving spouse (if one exists) can file. In the second year and thereafter, children, heirs, parents, designated beneficiaries, and in certain circumstances siblings under HB 24-1472 may file. The filing deadline is two years from the date of death under C.R.S. 13-80-102(1)(d).

What is the statute of limitations for a Colorado wrongful death claim?
Two years from the date of death. For motor vehicle collisions, the three-year personal injury statute may apply depending on when the death was discovered. For claims against a public entity, written notice must be filed within 182 days under C.R.S. 24-10-109.

What damages are available in a Colorado wrongful death case?
Economic damages (not capped): past and future medical expenses, funeral and burial costs, lost financial support, and lost services. Noneconomic damages (capped at $2,125,000 for wrongful death under HB 24-1472, effective January 1, 2025): loss of companionship, loss of parental guidance, mental anguish, and loss of enjoyment of life. Exemplary damages may be available where the conduct was willful and wanton, reckless, or involved fraud or malice.

Is there a cap on wrongful death damages in Colorado?
Noneconomic damages are capped at $2,125,000 for wrongful death actions filed on or after January 1, 2025, and adjust for inflation every two years beginning January 1, 2028, under HB 24-1472. Economic damages, physical impairment, and disfigurement are not capped.

Can I recover if the deceased was partly at fault?
Yes, as long as the deceased was less than 50% responsible. Recovery is reduced by the deceased’s percentage of fault under C.R.S. 13-21-111. Colorado’s modified comparative negligence rule applies.

How long does a Colorado wrongful death case take?
A clear liability case with completed medical development and a settled expert opinion on damages may resolve in 9 to 18 months. A catastrophic case involving multiple defendants, complex liability, or trial preparation may take 2 to 4 years or more.

Can I sue multiple defendants?
Yes. In many wrongful deaths—particularly in trucking collisions, workplace accidents, or medical malpractice—multiple parties share responsibility. Each defendant is jointly and severally liable under C.R.S. 13-21-111.5, though comparative fault applies.

What if the person responsible for my family member’s death is uninsured?
If you have uninsured motorist (UM) or underinsured motorist (UIM) coverage under your own auto policy, you may recover from that coverage. You may also pursue a judgment against the defendant personally, though this often results in wage garnishment or property liens rather than large cash recovery.

What is the difference between a wrongful death claim and a criminal case?
A wrongful death claim is a civil lawsuit brought by the family to seek financial compensation. A criminal case is brought by the government to punish the wrongdoer. They are separate proceedings. Even if a defendant is acquitted in a criminal case, they can be found liable in civil court under the lower “preponderance of the evidence” standard.

Can I sue a family member for wrongful death?
Yes. If a family member’s negligence or wrongful conduct caused the death, a wrongful death claim can be brought. Examples include a family member driving under the influence and causing a fatal collision, or a caregiver providing negligent medical care.

What if the deceased left no will? Who receives the recovery?
Colorado’s intestate succession law (C.R.S. 15-11-101 et seq.) determines who inherits. Generally, surviving spouses receive the largest share, followed by children, parents, and more distant relatives in order. The personal representative of the estate brings the wrongful death action on behalf of the heirs.

Can I sue a hospital or doctor for a wrongful death caused by medical malpractice?
Yes, but medical malpractice claims require expert testimony establishing the applicable standard of care, the defendant’s breach of that standard, and causation. Wrongful death damages in medical malpractice cases may be subject to different caps than general wrongful death damages depending on the filing date.

Does workers’ compensation prevent me from suing for wrongful death?
Workers’ compensation is “exclusive” with respect to claims against the employer, but it does not bar wrongful death suits against third parties. If your family member was killed by a defective machine, for example, you can sue the manufacturer even though workers’ compensation covers the loss of earnings.

What does it cost to hire a Denver wrongful death lawyer?
Nothing upfront. Cases are handled on a contingency fee, the consultation is free, and all case costs are advanced by the firm. No fee is owed unless we recover for you.

Sources and Legal Authority

  • Colorado Revised Statutes Title 13, Article 21 (Damages for Death by Negligence, C.R.S. 13-21-201 through 13-21-203.5)
  • Colorado Revised Statutes Title 13, Article 80 (Limitation of Actions, C.R.S. 13-80-101 and 13-80-102)
  • Colorado Revised Statutes Title 24, Article 10 (Colorado Governmental Immunity Act, C.R.S. 24-10-109)
  • Colorado House Bill 24-1472 (Effective January 1, 2025: Increases wrongful death damages cap to $2,125,000, allows siblings to bring claims in certain circumstances, and adjusts caps for inflation)
  • Federal Motor Carrier Safety Regulations, 49 C.F.R. Parts 350 through 399 (applicable to trucking-related wrongful deaths)
  • Colorado Rules of Civil Procedure (Rules 15, 26, and 56 on amendments, discovery, and summary judgment)
  • Colorado Evidence Rules governing expert testimony and damages proof

Speak With a Denver Wrongful Death Lawyer

If your family has lost a loved one due to someone else’s negligence or wrongful conduct, a Denver wrongful death lawyer at Mandelaris Law can help. We understand the financial, emotional, and legal burdens you are facing. Our goal is to hold the responsible party accountable and secure the maximum recovery for your family.

Call (303) 357-9757 for a free consultation. There is no fee unless we recover for you.

This page is provided for general information about Colorado wrongful death law and does not constitute legal advice. Reading it does not create an attorney-client relationship. Statutes, regulations, and dollar figures cited here are subject to change and are applied differently depending on the facts of a particular case. Prior results do not guarantee a similar outcome.