The second calculation will be to compare this to the future value of all trell accumulated savings available at the beginning of their retirement period. In the event that the future value of the savings is not sufficient to support the present value of their net retirement expenditures, you will calculate what additional annual savings needed over the next 10 years to balance these two calculations In the event that the future value of the savings exceeds the present value of their net expenditures, you will calculate the reduction in annual savings that they would be able to afford over the next 10 years to balance these two calculations