Then you take the lump sum and bring it into present value terms. (sapling.com)
«A correct estimate of that cost... for the average household just in 2015 is about $ 80 per family, or $ 65 if more appropriately stated in present value terms discounted at an annual 4 % rate,» he said. (treehugger.com)
If the companies could continue to afford the benefits, the benefits would be much larger in present value terms than the lump sum accumulated in their DC plans. (alephblog.com)