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Julie has just retired. Her company’s retirement program has two options as to h

ID: 2448160 • Letter: J

Question

Julie has just retired. Her company’s retirement program has two options as to how retirement benefits can be received. Under the first option, Julie would receive a lump sum of $125,000 immediately as her full retirement benefit. Under the second option, she would receive $12,000 each year for eleven years plus a lump-sum payment of $51,000 at the end of the eleven-year period.

1a. Calculate the present value for the following assuming that the money can be invested at 6%

2. If you can invest money at a 6% return, which option would you prefer?

Present Value of First Option Cash Flow × Discount Factor = Present Value Lump-sum payment Present Value of Second Option Cash Flow × Discount Factor = Present Value Annual annuity Lump-sum payment Total present value

Explanation / Answer

Q.No.1

Present value of the first option :

* since money to be recieved immediately, dicount factor to b taken as 1.

In this way option 1, to receive $125,00 immediately is more beneficial.

Q.2: Investment at 6% rate

(ii) Future value at end of 11 year, of annual $12,000 & lump-sum at end of 11year

Present value of the first option Cash flow x Discount factorvat r = Present value of cash flow Lump-sum payment $125,000 1* 125,000