How to Calculate Lump Sum Payout in Wisconsin Lotto Jackpot

Calculating the Lump Sum Payout for Winning the Illinois Big Lotto Jackpot in Wisconsin

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Question

A bar owner in Wisconsin has just won the Illinois Big Lotto jackpot that pays $200 million dollars in 25 equal installments paid annually. The bar owner can either accept the annual payments starting today or receive a lump sum today, using a discount rate of 9% per year. If the bar owner chooses to accept the lump sum, how much will he receive today?

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The annual lotto payments equal 200/25 = 8 million dollars per year. Since the payments start today, the cash stream equals a payment of 8 million dollars today and an ordinary annuity with 24 payments. Thus, the present value of the lotto equals 8 + 8/0.09*(1-1/(1.09^24)) = 85.65 million dollars.