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A delivery driver for appliance Warehouse (AW) struck and killed a pedestrian in

ID: 2718371 • Letter: A

Question

A delivery driver for appliance Warehouse (AW) struck and killed a pedestrian in a crosswalk. The widow of the man killed has threatened to sue AW for wrongful death. AW's liability insurer would like to settle the case out-of-court to minimize legal defense costs and authorized AW to offer three settlement options:

Option 1: Five annual payments of $175,000, with the first payment in one year

Option 2: Four payments of $225,000, with the payments two years, four years, six years, eight years from today

Option 3: A payment of $300,000 today and $550,000 four years from today

Assume a 6% discount rate, which settlement option is best from the insurer's perspective?

Explanation / Answer

Option 1 is the best as the NPV is highest in that case.

PV of cash flow = cashflow/(1+i)^n where i = 6% and n is the number of period.

Option1 Present value at 6% Option2 Present value at 6% Option3 Present value at 6% Year 0                     -                  -                  -                  -      300,000    300,000 1          175,000    165,094                -                  -                  -                  -   2          175,000    155,749    225,000    200,249                -                  -   3          175,000    146,933                -                  -                  -                  -   4          175,000    138,616    225,000    178,221                -                  -   5          175,000    130,770                -                  -      550,000    410,992 6                     -                  -      225,000    158,616                -                  -   7                     -                  -                  -                  -                  -                  -   8                     -                  -      225,000    141,168                -                  -   Total    737,164    678,254    710,992
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