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Carolyne · 2025年05月23日

PMT只算一个人的

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NO.PZ202411210200003201

问题如下:

In real, after-tax terms, by how much will maximizing annual gifts to their heirs reduce the McDaniels’s estate by the time of John’s death?

选项:

A.

USD 2.2 million

B.

USD 4.4 million

C.

USD 9.3 million

解释:

B is correct. The maximum gift per heir is USD 36,000 (USD 18,000 from John and USD 18,000 from Lisa.) With five heirs, the total amount would be USD 180,000 per year. The real, after-tax investment return would be (7% × (1 – 0.1)) – 2.5% = 3.8%. Over the 17 years to John’s death, this would accrue to USD 180, 000 × (1.038)×[(1.038)17-1]/0.038 = USD 4, 352, 337.

The lifetime gifts would reduce the final value of the estate by this amount.

A is incorrect because in this case, a total of USD 90,000 per year is used as the maximum gift from one parent instead of a total of USD 180,000 from both parents:

USD 90, 000 × (1.038)×(1.038)17/0.038 = = USD 2, 176, 168.

C is incorrect because in this case, 1 is not subtracted in the numerator of the last term in the annuity factor:

USD 180, 000 × (1.038)×(1.038)17/0.038 = USD 9, 269, 179.

请问这道题PMT为什么不算夫妻两个人的?是因为题目中说,是为了reduce男方 estate的gift那部分,所以只算一方的gift吗

1 个答案

费费_品职助教 · 2025年05月23日

嗨,努力学习的PZer你好:


同学你好

在课后题课程里老师有讲解,这里计算的是夫妻两的,2个孩子,3个孙子,一共5个受赠人,夫妻俩都给这5个人赠与,每年1.8万,所以是1.8*5*2=18万的PMT

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