 Basically, a calculation that discounts a future payment based on IRS rates is an artificial number since it has no bearing on the payment's actual selling price.For example, in "Henderson Receivables Origination", it is somewhat confusing for the court to evaluate future payments totaling $63,364,94 based the discounted present value of $50,933.18 because that is not the market value of the payments.In other words, the annuitant couldn't go out and get $50,933.18 for his future payments because no person or company would be willing to pay that much.