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that will compute the amounts that must be paid for each of three years

without triggering recapture.

The facts are:

Assume total payment over 3 years is $100,000

To calculate:

Year 1 payment must not be $7,500 more than year 2 payment, nor $22,500 more

than year 3 payment (otherwise, there will be excess payments that will

trigger a recapture tax)

Any negative results of calculations are considered zero

The formula that I have works only when there is enough in the total payment

to make a positive payment for each of the three years.

Legend:

A1 = Cell containing the total payments over 3 years (e.g., $100,000)

A2 = Cell containing year 1 payment

A3 = Cell containing year 2 payment

A4 = Cell containing year 3 payment

Formula for year 1 payment: Cell A2

=A1 + 30000/3

Results: $43,333

Formula for year 2 payment: Cell A3

=IF(SUM(A2-7500)<0,0,SUM(A2-7500))

Result: $35,833

Formula for year 3 payment: Cell A4

=IF(SUM(A2-22500)<0,0,SUM(A2-22500))

Result: $20,833

The problem with the formulas for years 2 and 3 is when the total payment

drops below a minimum amount to allow for full payments in years 2 and 3;

then, the total payments for years 2 and 3 will exceed the remaining amount

after subtracting year 1 payment from the total amount

For example, if total payments for all 3 years are $35,000,

then year 1 payment is $21,667, year 2, $14,167, and year 3 is zero, for a

total of $35,833. This exceeds the alloted total payment by $833.

What can be added to the formulas for years 2 and 3 to assure that the total

payments for each of the 3 years will not exceed the alloted total amount?

Thank you