Annuity vs lump sum

The annuity pays 30 graduated instalments that grow about 5% a year. Whether that beats the cash depends entirely on the return you would actually earn on the lump sum.

Verdict at 5%

Take the lump sum

Lump sum after tax
$57,095,200
Annuity present value after tax
$56,045,524
Difference
$1,049,676
Break-even return rate
4.87%
Total annuity paid out (gross)
$214,000,000

Beat 4.87% after tax and inflation on the cash and the lump sum wins. Below that, the annuity is worth more.

Payment schedule

YearGross paymentAfter taxPresent value
1$3,221,007$1,868,184$1,868,184
2$3,382,057$1,961,593$1,868,184
3$3,551,160$2,059,673$1,868,184
4$3,728,718$2,162,657$1,868,184
5$3,915,154$2,270,789$1,868,184
6$4,110,912$2,384,329$1,868,184
7$4,316,458$2,503,545$1,868,184
8$4,532,280$2,628,723$1,868,184
9$4,758,894$2,760,159$1,868,184
10$4,996,839$2,898,167$1,868,184
11$5,246,681$3,043,075$1,868,184
12$5,509,015$3,195,229$1,868,184
13$5,784,466$3,354,990$1,868,184
14$6,073,689$3,522,740$1,868,184
15$6,377,374$3,698,877$1,868,184
16$6,696,242$3,883,821$1,868,184
17$7,031,055$4,078,012$1,868,184
18$7,382,607$4,281,912$1,868,184
19$7,751,738$4,496,008$1,868,184
20$8,139,325$4,720,808$1,868,184
21$8,546,291$4,956,849$1,868,184
22$8,973,605$5,204,691$1,868,184
23$9,422,286$5,464,926$1,868,184
24$9,893,400$5,738,172$1,868,184
25$10,388,070$6,025,081$1,868,184
26$10,907,473$6,326,335$1,868,184
27$11,452,847$6,642,651$1,868,184
28$12,025,489$6,974,784$1,868,184
29$12,626,764$7,323,523$1,868,184
30$13,258,102$7,689,699$1,868,184