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A pension plan is obligated to make disbursements of $2.7 million, $3.7 million,

ID: 2720557 • Letter: A

Question

A pension plan is obligated to make disbursements of $2.7 million, $3.7 million, and $2.7 million at the end of each of the next three years, respectively. Find the duration of the plan's obligations if the interest rate is 10% annually. (Do not round intermediate calculations. Round your answer to 4 decimal places.)

A pension plan is obligated to make disbursements of $2.7 million, $3.7 million, and $2.7 million at the end of each of the next three years, respectively. Find the duration of the plan's obligations if the interest rate is 10% annually. (Do not round intermediate calculations. Round your answer to 4 decimal places.)

Explanation / Answer

Years

PMT

PV of PMT

Weight of PMT

Years x Weight of PMT

1

$2,700,000.00

$2,454,545.45

0.3255

0.325495666

2

$3,700,000.00

$3,057,851.24

0.4055

0.810999303

3

$2,700,000.00

$2,028,549.96

0.2690

0.807014048

$7,540,946.66

1.0000

1.943509017

Duration = 1.9435 Years

PMT = Periodic Payment
PV of PMT = PMT / (1+discount rate)n, Where discount rate = 10%(annual interest) and n = number of years from now
Weight of PMT = PV of PMT/ Sum of all PV of PMT

Years

PMT

PV of PMT

Weight of PMT

Years x Weight of PMT

1

$2,700,000.00

$2,454,545.45

0.3255

0.325495666

2

$3,700,000.00

$3,057,851.24

0.4055

0.810999303

3

$2,700,000.00

$2,028,549.96

0.2690

0.807014048

$7,540,946.66

1.0000

1.943509017

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