Shimin_CPA税法主讲、CFA教研 · 2019年05月29日
可以从两个方面来看：
一是：They have a taxable investment portfolio with a current market value of USD 2,500,000.
当前的TIA是2,500,000，即使有retirement payment，这个值也已经包含了过去一年的收入cover生活费的影响。
二是： Thomas will receive retirement payments of USD 125,000 per year for his lifetime from the business he sold
用到了将来时。
