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2009 AM Question 3Ci

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Can someone please explain in 2009AM Question 3 part C section i why the liquidity requirement is calculated as 5.045% of $10M = $545,000. In Exhibit 1 of the write-up the text says “intends to make annual distributions equal to 5% of its average asset market value.” Wouldn’t this indicate that the liquidity requirement for the coming year would be 5% of the AVERAGE assets, which is not $10M…

Why is the answer not equal to 5.045% of the average of $10M (beginning asset value) and $10M*1.05*1.03 (ending asset value is beginning value multiplied by spending multiplied by inflation). = $567,209 ???



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