Cálculo de Benefícios de Aposentadoria

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6-70 Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 
PROBLEM 6-11 (Continued) 
 
(b) Fund requirements after 15 years of deposits at 12%. 
 
Jean will retire 10 years after deposits stop. 
 $ 61,519 annual plan benefit 
 [PV of an annuity due for 30 periods – PV of an 
 X 2.69356 annuity due for 10 periods (9.02181 – 6.32825)] 
 $ 165,705 
 
 
 Colin will retire 15 years after deposits stop. 
$ 44,909 annual plan benefit 
X 1.52839 [PV of an annuity due for 35 periods – PV of an annuity 
due for 15 periods (9.15656 – 7.62817)] 
$ 68,638 
 
 
 Anita will retire 5 years after deposits stop. 
$ 15,169 annual plan benefit 
X 4.74697 [PV of an annuity due for 25 periods – PV of an annuity 
due for 5 periods (8.78432 – 4.03735)] 
$ 72,007 
 
 
 Gavin will retire the beginning of the year after deposits stop. 
$ 10,390 annual plan benefit 
X 8.36578 (PV of an annuity due for 20 periods) 
$ 86,920