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Determining the Amount of Investment Capital Financial Goal: To accumulate an additional $35,000 in 8 years 1. Targeted Financial Goal (540,000 per child) Child 1

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Determining the Amount of Investment Capital Financial Goal: To accumulate an additional $35,000 in 8 years 1. Targeted Financial Goal (540,000 per child) Child 1 Child 2 $0 2. Projected Average Return on Investments 6% 1.419 1.594 9 A. Finding a Lump Sum Investment: 10 3. Future Value Factor based on 6 or 8 years to target date and a projected 12 average return on investment of 6% 13 4. Required Lump Sum Investment $0.00 $0.00 NNNNOUGHERO B. Making a Series of Investments over Time: 5. Amount of Initial Investment, if any ($45,000/2 = 22,500 each) 1.419 1.594 19 6. Future Value Factor 20 based on 6 or 8 years to target date and a projected 21 average return on investment of 6% 22 23 7. Terminal Value of Initial Investment 24 line 5line 6 25 8. Balance to come from Savings Plan 26 line 1- line 7 27 9. Future Value Annuity Factor based on 6 or 8 years to target date and a projected 29 average return on investment of 6% 30 10. Series of Annual Investments Required over Time 31 line 8 / line 9 32 28 6.975 9.8971 $0.00 $0.00 Determining the Amount of Investment Capital Financial Goal: To accumulate an additional $35,000 in 8 years 1. Targeted Financial Goal (540,000 per child) Child 1 Child 2 $0 2. Projected Average Return on Investments 6% 1.419 1.594 9 A. Finding a Lump Sum Investment: 10 3. Future Value Factor based on 6 or 8 years to target date and a projected 12 average return on investment of 6% 13 4. Required Lump Sum Investment $0.00 $0.00 NNNNOUGHERO B. Making a Series of Investments over Time: 5. Amount of Initial Investment, if any ($45,000/2 = 22,500 each) 1.419 1.594 19 6. Future Value Factor 20 based on 6 or 8 years to target date and a projected 21 average return on investment of 6% 22 23 7. Terminal Value of Initial Investment 24 line 5line 6 25 8. Balance to come from Savings Plan 26 line 1- line 7 27 9. Future Value Annuity Factor based on 6 or 8 years to target date and a projected 29 average return on investment of 6% 30 10. Series of Annual Investments Required over Time 31 line 8 / line 9 32 28 6.975 9.8971 $0.00 $0.00

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