121 95. b) payment of compensation be made in United States currency or in an equivalent amount of quetzales, the national currency of Guatemala, but taking into account the need to maintain the purchasing power of the compensation, as a consequence of currency devaluation and depreciation; c) compensation be exempt from current or future taxes; d) the remains of Efraín Bámaca Velásquez be located and recovered; that the material and intellectual authors of the human rights violations be investigated, tried, and punished; and that the necessary measures be adopted for the next of kin to participate in the judicial procedures pertaining to location and final destination of the remains of Mr. Bámaca Velásquez; and e) the Court establish in its judgment that it will maintain its competence regarding this matter until compliance with all reparation measures ordered has been certified. The State did not refer to this aspect in its May 8, 2001 brief. Considerations of the Court 96. To comply with this Judgment, the State must carry out the payment of the compensatory indemnifications, the reimbursement of costs and expenses and adoption of the other measures ordered, within six months time from the date this Judgment is notified, except regarding delivery of the mortal remains of Efraín Bámaca Velásquez, for which the State will have time until December, 2002. 97. Payment of compensation decided in favor of the victims or their next of kin who are of age will be made directly to them. If any are deceased or die, payment will be made to their heirs. 98. Expenses incurred due to steps taken by the next of kin of the victims and their representatives and costs caused by domestic proceedings and in the international proceedings before the inter-American system for the protection of human rights, will be paid to CEJIL and Jennifer Harbury, as previously determined (supra 91). 99. If for any reason it were not possible for the beneficiaries of the compensations to receive them within the aforementioned six months time, the State will deposit those amounts to an account or certificate of deposit in their name at a solvent Guatemalan banking institution, in United States dollars or the equivalent amount in Guatemalan currency and under the most favorable financial conditions allowed by banking practice and legislation. If after ten years the compensation has not been claimed, the amount shall return to the State, with the interest accrued. 100. The State can fulfill its obligations by payment in United States dollars or an equivalent amount in Guatemalan currency, using for this calculation the exchange rate between both currencies in the New York, United States of America exchange, the day before the payment.