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1) Rain Makers Corporation is negotiating a five-year contract with its new CEO,

ID: 1203991 • Letter: 1

Question

1) Rain Makers Corporation is negotiating a five-year contract with its new CEO, Earl Honeywood. The corporation

has proposed two contract options for the CEO, outlined as follows:

OPTION 1: A five-year contract, starting January 1, Year 1, for $7,000,000. Earl Honeywood would be

paid $1,400,000 each year at the end of the year (December 31) for five consecutive years.

OPTION 2: A five-year contract, starting January 1, Year 1, for $7,800,000. Earl Honeywood would be

paid at the end of each year (December 31). He would receive $1,100,000 in Years 1 through

3, and then $2,250,000 in Years 4 and 5.

You have been hired as Earl’s investment manager, and believe that Earl should consider the time value of money at

12% before making his decision. Calculate the present value of the two contract options to aid Earl in his decision.

A) Present Value of OPTION 1:

B) Present Value of OPTION 2:

Explanation / Answer

A)

B)

Option 1 has lower Present value

Option 1 Dates Cash Flow DCF @ 12% Present value Year 1 1-Jan (7,000,000)         1.000 (7,000,000) Year 1 31-Dec     1,400,000         0.893     1,250,000 Year 2 31-Dec     1,400,000         0.797     1,116,071 Year 3 31-Dec     1,400,000         0.712         996,492 Year 4 31-Dec     1,400,000         0.636         889,725 Year 5 31-Dec     1,400,000         0.567         794,398 Total (1,953,313)

B)

Option 2 Dates Cash Flow DCF @ 12% Present value Year 1 1-Jan (7,800,000)         1.000 (7,800,000) Year 1 31-Dec     1,100,000         0.893         982,143 Year 2 31-Dec     1,100,000         0.797         876,913 Year 3 31-Dec     1,100,000         0.712         782,958 Year 4 31-Dec     2,250,000         0.636     1,429,916 Year 5 31-Dec     2,250,000         0.567     1,276,710 Total (2,451,360)