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Karen is 62 and expects to sell her company for $10 million in the next year. Af

ID: 2725480 • Letter: K

Question

Karen is 62 and expects to sell her company for $10 million in the next year. After she sells her company, she will retire. Annual Expenses (Before taxes) 440,000 Nondiscretionary 190,000 Discretionary 190,000 Assets Bank Accounts 7,500 Brokerage: Money Market 25,000 Equities 125,000 Proceeds from Sale of Company (needs to be invested and managed) 7,000,000 Trust (Earnings accrued on 2,850,000 tax deferred basis) Total Financial Assets 10,007,500 Real Estate Residence (mortgage paid in full) 1,200,000 Summer Home (mortgage paid in full) 650,000 Total Assets 11,857,500 How would you describe Karen's short term liquidity needs? Will her cash inflows cover her short term liquidity requirements? Karen is 62 and expects to sell her company for $10 million in the next year. After she sells her company, she will retire. Annual Expenses (Before taxes) 440,000 Nondiscretionary 190,000 Discretionary 190,000 Assets Bank Accounts 7,500 Brokerage: Money Market 25,000 Equities 125,000 Proceeds from Sale of Company (needs to be invested and managed) 7,000,000 Trust (Earnings accrued on 2,850,000 tax deferred basis) Total Financial Assets 10,007,500 Real Estate Residence (mortgage paid in full) 1,200,000 Summer Home (mortgage paid in full) 650,000 Total Assets 11,857,500 How would you describe Karen's short term liquidity needs? Will her cash inflows cover her short term liquidity requirements?

Explanation / Answer

Short term liquidity needs = Annual expenses                                   

    = 440,000

Cash flows = bank + money market

                      = 7500 + 25000

                      = 32,500

Cash flows are not sufficient to meet short term liquidity requirements.