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I need show work. 7.) Based on the following information calculate the present v

ID: 2620360 • Letter: I

Question

I need show work.

7.)

Based on the following information calculate the present value of retirement benefits as of the retirement date.

FACTS:

The company has a defined benefit plan

Joe's salary at the end of 2017

$      88,400

Retirement expected after

45

years of service

Retirement period is expected to be

20

years

Interest Rate

2.0%

Benefits are calculated as a formula as the product of:

Service already provided

15

years

Percentage

2.0%

Final year's salary is projected to be

$    256,000

7.)

Based on the following information calculate the present value of retirement benefits as of the retirement date.

FACTS:

The company has a defined benefit plan

Joe's salary at the end of 2017

$      88,400

Retirement expected after

45

years of service

Retirement period is expected to be

20

years

Interest Rate

2.0%

Benefits are calculated as a formula as the product of:

Service already provided

15

years

Percentage

2.0%

Final year's salary is projected to be

$    256,000

Explanation / Answer

We have to calculate the present value of retirement benefits as of the retirement date.

At the time of retirement salary = $ 256,000

Benefit Plan = $ 256,000

Present Value at the retirement date = $ 256,000 X PVAF ( 20, 2%)

= $ 256,000 X 16.35

= $ 4,224,000

Present Value Today = $ 4,224,000 X PVF ( 30, 2% )

= $ 4,224,000 X 0.55

= $ 2,323,200