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Hunter retired last year and will receive annuity payments for life from his employer's qualified retirement plan of $30,000 per year starting this year.During his years of employment,Hunter contributed $130,000 to the plan.Based on IRS tables,his life expectancy is 260 months.All of the contributions were on a pre-tax basis.This year,Hunter will include what amount in income?
Return on Investment
A financial metric used to evaluate the efficiency or profitability of an investment, calculated by dividing the profit from an investment by its cost.
Return on Investment
A metric that assesses the effectiveness or profit generated from an investment by dividing the investment's return by its expense.
Kirkpatrick's Model
A framework for evaluating training programs using four levels: Reaction, Learning, Behavior, and Results.
Return on Expectations
The measure of the success of a project or training based on the stakeholders' initial objectives and outcomes.
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