With the Given:

It purchased an annuity from Z-Best Financial 10 years ago. At that time, it paid a lump-sum of $10 million, and in return, FIGH was promised a monthly payment of $65,995.57, for a total of 20 years (from date of purchase).

FIGH was just offered a 10-year, $2 million annuity from Z-Best Financial, paying $20,249.03 per month. (Hint: Use the terms of this offer to calculate the current market rate.)