In Matter of Kelly v. State Ins. Fund, 60 N.Y.2d 131, the Court of Appeals approved assessing the carrier's equitable share of litigation costs against the present value of future death benefits that were not necessary due to the recovery obtained in an action arising from a construction accident. In doing so, it noted that the value of future compensation benefits is not so speculative that it would be improper to estimate and assess litigation costs against this benefit to the carrier (see, Matter of Kelly v. State Ins. Fund, supra at 135).