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Five-time major champion Brooks Koepka is set to forfeit approximately £55million as a result of his choice to rejoin the PGA Tour and the final figure could prove even greater. The American became the first of LIV Golf's marquee names to abandon ship at the start of this year and head back to the sport's established tour.

It was in 2022 that Koepka was among the first PGA Tour superstars to defect to the Saudi-backed LIV circuit. Yet the competition's future is now hanging by a thread after Saudi Arabia's Public Investment Fund (PIF) withdrew its sponsorship. The collapse of LIV could leave scores of top-level golfers in limbo should the competition fold before the 2026 season draws to a close. Nevertheless, the PGA Tour has offered a pathway back into its ranks for those willing to satisfy certain conditions. Golfers of a sufficient standing were informed in January that they would be eligible to return via the PGA Tour's new Returning Member Program.

However, CEO Brian Rolapp announced in January that rejoining the fold would demand a considerable financial sacrifice. Rolapp's open letter revealed the Returning Member Program carried "strict limitations," to which the American star had agreed.

Among these was "a five-year forfeiture of potential equity in the PGA Tour's Player Equity Program." In Koepka's case, this was estimated to be worth between $50m (£37m) and $85m (£63m) over the course of five years.

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As one of the sport's biggest earners, Koepka is unlikely to fall anywhere near the lower end of that estimate, with Rolapp adding Koepka had also agreed to a $5m (£3.7m) charitable donation. This likely pushes the total penalty to around the £55m mark, though the recipient of his donation had yet to be revealed.

It has since emerged other players using the Returning Player Program will be expected to surrender equity, suggesting Koepka's punishment may have set the benchmark for his fellow returnees and therefore stands as a warning over how much they themselves may need to pay. That could affect certain players quite differently given Koepka's standing in the sport and reports suggesting he was paid $100m (£74m) to sign up with LIV in the first place.

The Athletic reported Patrick Reed also agreed to forfeit equity eligibility upon his return to the PGA Tour in January. However, he was not required to make the same charitable donation, hinting other stars may similarly sidestep that particular obligation.

Koepka, whose last major triumph came at the PGA Championship in 2023, can comfortably absorb the financial hit. The 35-year-old is estimated to be worth around £40m, though that figure could be even greater given he has accumulated approximately £30m in PGA Tour prize money alone.

The nine-time PGA Tour winner will be warmly welcomed back by fans eager to see the very best players competing against each other. Yet there are those who believe financial penalties fall short and that lifetime bans should remain in place for those who defected to LIV.

"If I was commissioner, that's what I would do," said eight-time major winner Tom Watson at this year's Masters. "When the players left, they violated the No. 1 rule, which is to protect the sponsors.

"Sponsors need players. They need the names to be able to promote their tournaments. When the players left for LIV, I think it was basically over. They chose to go for the money, which is fine. To return to the Tour, I thought, was a non-starter. Apparently it's not."