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

ID: 2527201 • 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 $140,000 immediately as her full retirement benefit. Under the second option, she would receive $27,000 each year for five years plus a lump-sum payment of $59,000 at the end of the five-year period.

  

Click here to view Exhibit 11B-1 and Exhibit 11B-2, to determine the appropriate discount factor(s) using tables.

Calculate the present value for the following assuming that the money can be invested at 12%. (Use the appropriate table to determine the discount factor(s).)

       

References

eBook & Resources

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 $140,000 immediately as her full retirement benefit. Under the second option, she would receive $27,000 each year for five years plus a lump-sum payment of $59,000 at the end of the five-year period.

Explanation / Answer

1a Present value: Option 1 140000 Option 2 130788 =(27000*3.605)+(59000*0.567) b First option