Corrections to A Review of the Treatment of Periodic Payments by the 11th Circuit in Dixon v. United States

Bjorklund (2020) reviews periodic payment treatment in an 11th Circuit case. In an example on p. 131, there is an error that was identified in the original manuscript during the editing process, but the author inadvertently did not update it for final publication. For N=16, the present value should be with respect to N=16, not N=0. Therefore, the pertinent section should read as follows: 2) Under N . 16, in that year the Plaintiff will have received $1,007,844 (Appendix 1) in periodic payments to date, plus the remaining PV in year 16 of $1,123,290 (i.e., $80,235 per year x 14 years [Appendix 1]). The Defendant U.S. will receive the remaining trust fund balance after subtraction of the PV in that year, or $1,447,565 (i.e., $2,570,855 [Appendix 2] less $1,123,290).