RetIQ — Financial Calculation Validation Report

Every financial calculation in RetIQ's projection engine is tested against authoritative sources: IRS publications and revenue procedures, Social Security Administration actuarial tables, CMS Medicare data, HHS Federal Poverty Level guidelines, ACA Premium Tax Credit tables, and enacted legislation (SECURE 2.0, OBBB Act, ARPA/IRA enhanced subsidies). Tests use exact bracket boundaries, known-answer scenarios from IRS worksheets, and complete lookup tables verified entry-by-entry. Tolerance is $1 for rounding unless otherwise noted.

Authoritative Sources

Test Results by Category

Federal Tax (MFJ) 10/10

Formula

Taxable Income (TI) = Gross Income − Standard Deduction

Tax = Σ [ min(TI, bracket_top) − bracket_bottom ] × rate

for each bracket where TI > bracket_bottom

IRC §1 • IRS Rev. Proc. 2025-32, §4.01 • OBBB Act P.L. 119-21 §101 • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Revenue Procedure 2025-32, Section 4.01 — Tax Rate Tables
• One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025 — Permanent extension of TCJA brackets
Method: Seven marginal tax brackets verified at exact boundary amounts for both MFJ and Single filing status. Cumulative tax computed manually at each bracket top and compared against engine output.

Test	Expected	Actual	Result
Top of 10% bracket ($24,800)	2,480	2,480	✓
Top of 12% bracket ($100,800)	11,600	11,600	✓
Top of 22% bracket ($211,400)	35,932	35,932	✓
Top of 24% bracket ($403,550)	82,048	82,048	✓
Top of 32% bracket ($512,450)	116,896	116,896	✓
Top of 35% bracket ($768,700)	206,584	206,584	✓
In 37% bracket ($1,000,000)	292,165	292,165	✓
Zero income	0	0	✓
Mid-bracket $50,000	5,504	5,504	✓
Mid-bracket $150,000	22,424	22,424	✓

Federal Tax (Single) 6/6

Formula

Taxable Income (TI) = Gross Income − Standard Deduction

Tax = Σ [ min(TI, bracket_top) − bracket_bottom ] × rate

for each bracket where TI > bracket_bottom

IRC §1 • IRS Rev. Proc. 2025-32, §4.01 • OBBB Act P.L. 119-21 §101 • IRS source →

Test	Expected	Actual	Result
Top of 10% bracket ($12,400)	1,240	1,240	✓
Top of 12% bracket ($50,400)	5,800	5,800	✓
Top of 22% bracket ($105,700)	17,966	17,966	✓
Top of 24% bracket ($201,775)	41,024	41,024	✓
Mid-bracket $75,000	11,212	11,212	✓
$200,000 income	40,598	40,598	✓

Standard Deduction 8/8

Formula

Deduction = Base + Senior Addition + OBBB Senior Deduction

OBBB = min($6,000/person, $6,000 − 0.06 × max(0, MAGI − threshold))

Threshold: $150,000 MFJ / $75,000 Single • Phases out at 6% per $1,000

IRC §63(c) • IRS Rev. Proc. 2024-40, §3.01 • OBBB Act P.L. 119-21 §102 • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Revenue Procedure 2024-40, Section 3.01 — Standard Deduction
• One Big Beautiful Bill Act (P.L. 119-21) Section 102 — Additional Senior Deduction
• IRS Fact Sheet FS-2025-03 — Tax deductions for working Americans and seniors
Method: Base standard deduction ($31,500 MFJ / $15,750 Single), existing senior additions ($1,600/$2,000), and new OBBB senior bonus deduction ($6,000/person with 6% phaseout above $150K MFJ / $75K Single).

Test	Expected	Actual	Result
MFJ base deduction	32,200	32,200	✓
Single base deduction	16,100	16,100	✓
Senior additional — MFJ (per person)	1,650	1,650	✓
Senior additional — Single	2,050	2,050	✓
OBBB Senior Deduction: $6,000 per person	6,000	6,000	✓
OBBB phaseout threshold — MFJ	150,000	150,000	✓
OBBB phaseout threshold — Single	75,000	75,000	✓
OBBB phaseout rate: 6% ($60 per $1,000 over threshold)	0.06	0.06	✓

OBBB Sunset 5/5

Test	Expected	Actual	Result
In-window: MFJ both 65+ with $80K pension gets $12K OBBB	3,404	3,404	✓
Post-sunset 2029: MFJ both 65+ loses $12K OBBB deduction	4,844	4,844	✓
Sunset delta = $12K × 12% bracket = $1,440	1,440	1,440	✓
In-window: Single 65 with $100K MAGI gets partial OBBB ($4.5K)	11,729	11,729	✓
Post-sunset: Single 65 with $100K MAGI loses the partial $4.5K	990	990	✓

OBBB itemizer (O-1) 8/8

Test	Expected	Actual	Result
Single 66 itemizing gets OBBB on top of itemized: fedTax = 21,038	21,038	21,038	✓
Single 66 itemizing: isItemizing = 1	1	1	✓
Single 66 itemizing: itemizedTotal = 30,000	30,000	30,000	✓
Single 66: itemized 20,000 (between base and base+OBBB) itemizes: fedTax 23,438	23,438	23,438	✓
Single 66: itemized 20,000 → isItemizing = 1	1	1	✓
Regression: standard path fedTax unchanged (23,882)	23,882	23,882	✓
MFJ both 66 itemizing: isItemizing = 1 (buggy engine kept standard)	1	1	✓
MFJ both 66 itemizing: fedTax = 23,304	23,304	23,304	✓

Senior Std Ded 5/5

Test	Expected	Actual	Result
Bug-reveal: MFJ primary 60 / spouse 67 in-window gets spouse-only seniors	4,322	4,322	✓
Bug-reveal: MFJ primary 60 / spouse 67 post-sunset 2030 gets §63(f) only	5,042	5,042	✓
Regression: MFJ both 65+ in-window unchanged	3,404	3,404	✓
Regression: MFJ both <65 unchanged (no senior, no OBBB)	5,240	5,240	✓
Regression: Single 65+ in-window with phase-out unchanged	11,729	11,729	✓

OBBB Smart Fill (F-166) 3/3

Test	Expected	Actual	Result
In-window MFJ with capGains: Smart Fill produces consistent year output	1	1	✓
Below-threshold MFJ regression: capGains=0 leaves Smart Fill unchanged	1	1	✓
Above-cliff MFJ: capGains pushes AGI past $250K → OBBB fully phased out	1	1	✓

F-167 OBBB window 3/3

Test	Expected	Actual	Result
Year-rows for 2028 and 2029 present in projection	1	1	✓
fedTax > 0 in 2028 (plan exercises tax path)	1	1	✓
fedTax 2028→2029 delta = $6,000 × 12% bracket = $720 (OBBB sunset boundary)	720	720	✓

Phase C §199A 9/9

Test	Expected	Actual	Result
qbiDeduction is state-independent (sanity, equals $15,367 hand-derived)	15,367	15,367	✓
PA non-conformer + $100K SE: stateTax = $2,853 (gross-base × 3.07%)	2,853	2,853	✓
CA non-conformer + $100K SE: stateTax = $5,296 (gross-base through CA brackets)	5,296	5,296	✓
NJ non-conformer + $100K SE: stateTax = $3,794 (gross-base through NJ brackets)	3,794	3,794	✓
NY AGI-state gross-base + $100K SE: stateTax = $4,915 (§199A absent below AGI line)	4,915	4,915	✓
ID conformer + $100K SE: stateTax = $4,111 (§199A flows through, flat 5.3%)	4,111	4,111	✓
IA conformer + $100K SE: stateTax = $2,948 (§199A flows through, flat 3.8%)	2,948	2,948	✓
ND conformer + $100K SE: stateTax = $567 (§199A flows through, ND brackets)	567	567	✓
CO conformer + $100K SE (below $500K threshold): stateTax = $3,413 (§199A flows through, flat 4.4%)	3,413	3,413	✓

State Tax 93/93

Formula

State Tax = Σ [ min(TI_state, bracket_top) − bracket_bottom ] × rate (same marginal structure as federal)

TI_state = Federal AGI − state-specific exemptions (SS, pension, retirement income) subject to age/income gates

State DOR publications (50 states + DC) • IRC §86 state conformity rules • State-specific retirement income exclusions

Sources: State DOR publications — progressive brackets, SS exemptions with age/income gates, retirement income exclusions. IRC §86 state conformity.

Test	Expected	Actual	Result
CO: above $1M MFJ AGI — §199A subtraction suppressed (F-197)	52,800	52,800	✓
Florida — no income tax	0	0	✓
Texas — no income tax	0	0	✓
California — progressive brackets on $100K	3,246	3,246	✓
New York — progressive brackets on $100K (2026 rates)	5,068	5,068	✓
Maryland — progressive brackets only on $100K (local tax tested separately)	4,698	4,698	✓
Illinois — flat 4.95% on $100K	4,950	4,950	✓
Pennsylvania — flat 3.07% on $100K	3,070	3,070	✓
Nevada — no income tax	0	0	✓
Washington — no income tax	0	0	✓
No state selected — zero tax	0	0	✓
MD: $100K MFJ with 3.2% local rate	7,898	7,898	✓
MD: local rate 0 = state-only (backward compat)	4,698	4,698	✓
MD: $100K MFJ age 65 with local + retirement exclusion	1	1	✓
FL: mdLocalTaxRate ignored for non-MD state	0	0	✓
FL: SS+IRA income, no tax	0	0	✓
TX: $200K income, no tax	0	0	✓
WA: any income, no tax	0	0	✓
NH: IRA distribution, no tax	0	0	✓
none: federal only, no state tax	0	0	✓
IL: SS+IRA both fully exempt	0	0	✓
IL: earned income taxable (4.95%)	4,950	4,950	✓
IL: mixed — wages taxable, IRA exempt	2,475	2,475	✓
IL: $100K Roth conversion fully exempt	0	0	✓
IL: $50K TAD fully exempt	0	0	✓
IL: mixed wages + conversion (only conversion exempt)	4,950	4,950	✓
PA: $40K Roth conversion exempt at 60+	0	0	✓
PA: $40K conversion taxable under 60	1,228	1,228	✓
NY: conversion competes with pension for $20K cap	3,988	3,988	✓
PA: IRA exempt age 60+	0	0	✓
PA: IRA taxable age 58 (3.07%)	1,535	1,535	✓
PA: SS always exempt (all ages)	0	0	✓
CA: MFJ $80K — progressive brackets	2,046	2,046	✓
CA: SS exempt, IRA taxable	804	804	✓
CA: single filer pays more than MFJ same income	1	1	✓
NY: MFJ $100K with $20K pension exclusion	3,988	3,988	✓
NY: SS exempt from state tax	1	1	✓
KS: SS exempt under $75K AGI	1	1	✓
KS: SS taxable above $75K AGI	1	1	✓
CT: SS exempt under $150K MFJ AGI	1	1	✓
RI: SS exempt under $114,900 AGI	1	1	✓
Invalid state code returns $0	0	0	✓
Zero income returns $0	0	0	✓
PA age gate: $40K IRA age 58 taxable	1,228	1,228	✓
PA age gate: $40K IRA age 60 exempt	0	0	✓
NC: flat 3.99% on $100K	3,990	3,990	✓
IN: flat 2.95% on $100K	2,950	2,950	✓
KY: flat 3.5% on $100K	3,500	3,500	✓
MS: flat 4.0% on $100K	4,000	4,000	✓
ID: flat 5.3% on $100K	5,300	5,300	✓
GA: flat 5.19% on $100K	5,190	5,190	✓
CO: flat 4.4% on $100K	4,400	4,400	✓
UT: flat 4.5% on $100K	4,500	4,500	✓
OH: $100K MFJ — 2.75% above $26,050	2,034	2,034	✓
OH: $20K income — below $26,050 threshold, $0 tax	0	0	✓
MT: $60K MFJ — all at 4.7% (below $95K threshold)	2,820	2,820	✓
MT: $120K MFJ — split bracket	5,878	5,878	✓
MT: single $60K pays more than MFJ $60K (lower threshold)	1	1	✓
NE: $100K MFJ — three brackets (top rate 4.55%)	4,284	4,284	✓
OK: $20K MFJ — four-bracket structure (HB2764)	471	471	✓
SC: $100K MFJ — 2026 brackets (top rate 6.0%)	5,344	5,344	✓
F-052: MD MFJ $100K, mdLocalTaxRate=3.30 adds $3,300	7,998	7,998	✓
F-052: MD MFJ $100K, mdLocalTaxRate=3.00 (Montgomery)	7,698	7,698	✓
F-052: MD MFJ $100K, mdLocalTaxRate=0 yields bracket-only result	4,698	4,698	✓
F-052: VA $100K MFJ passthrough (no localRate field)	5,493	5,493	✓
F-052: MD MFJ $30K low income, mdLocalTaxRate=3.30	2,363	2,363	✓
F-052: MD MFJ $250K high income, mdLocalTaxRate=3.30	20,573	20,573	✓
F-055: NJ MFJ $80K gross, $40K pension, age 65 — Tier 1 (full)	630	630	✓
F-055: NJ MFJ $110K gross, $40K pension, age 65 — Tier 2 (50%)	1,295	1,295	✓
F-055: NJ MFJ $130K gross, $40K pension, age 65 — Tier 3 (25%)	3,026	3,026	✓
F-055: NJ MFJ $160K gross, $40K pension, age 65 — Cliff (0%)	6,150	6,150	✓
F-055: NJ Single $80K gross, $40K pension, age 65 — Tier 1 Single ($75K max)	718	718	✓
F-055: NJ Single $130K gross, $40K pension, age 65 — Tier 3 Single (25% × $75K)	4,960	4,960	✓
F-055: NJ MFJ age 60 (under 62) — exclusion ineligible	1,645	1,645	✓
F-055: NJ MFJ age 62 just-eligible — full exclusion at $80K	630	630	✓
F-055: NJ MFJ exactly $100K gross — Tier 1 boundary (100%)	1,050	1,050	✓
F-055: NJ MFJ exactly $150K gross — Tier 3 boundary (25%, not cliff)	4,131	4,131	✓
Local rate adds flat charge on state base (NC 3.99% + 1.5% local)	5,490	5,490	✓
localTaxRate default 0 is a no-op (NC flat 3.99% baseline)	3,990	3,990	✓
MD ignores generic localTaxRate (no double-count with mdLocalTaxRate)	1	1	✓
Local rate respects exemption base (PA all-retirement at 60+ is $0)	0	0	✓
Override replaces the bracket model (NC 5% on gross)	5,000	5,000	✓
Override bypasses exemptions and the zero-base early return (PA retiree)	2,000	2,000	✓
Override (state) and local rate stack (NC 5% + 1% local)	6,000	6,000	✓
Override null is a no-op (NC bracket model unchanged)	3,990	3,990	✓
OH earned-base: retiree with no wages, local rate is a no-op	1,484	1,484	✓
OH earned-base: local rate applies to wages (worker)	1,659	1,659	✓
Untagged state stays broad-base (NC retiree, contrast with OH)	3,992	3,992	✓
PA earned-base: local rate applies to wages (worker under 60)	2,442	2,442	✓
AL: DB pension fully exempt, SS exempt — no tax	0	0	✓
AL: $12K@65 withdrawal exclusion applies while DB pension stays exempt	320	320	✓
AL: under 65 gets NO withdrawal exclusion	920	920	✓
AL: QLAC payout is not DB pension — competes for the $12K bucket	220	220	✓

SS Taxation (MFJ) 6/6

Formula

Provisional Income (PI) = AGI + Tax-Exempt Interest + 0.5 × SS Gross

If PI ≤ $32,000 MFJ ($25,000 Single): 0% of SS taxable

If PI between thresholds: min(0.50 × (PI − lower), 0.50 × SS Gross)

If PI > $44,000 MFJ ($34,000 Single): min(0.85 × (PI − upper) + 0.50 × $12,000, 0.85 × SS Gross)

IRC §86 • IRS Pub. 915, Worksheet 1 • IRS Pub. 915 →

Authority: Internal Revenue Service
Documents:
• IRC Section 86 — Social Security and Tier 1 Railroad Retirement Benefits
• IRS Publication 915 (2024) — Social Security and Equivalent Railroad Retirement Benefits
• IRS Publication 915, Worksheet 1 — Figuring Your Taxable Benefits
Method: Three-tier taxation: 0% when combined income below base threshold ($32K MFJ / $25K Single), up to 50% between thresholds, up to 85% above upper threshold ($44K MFJ / $34K Single). Verified with hand calculations matching Pub 915 Worksheet 1.

Test	Expected	Actual	Result
Below base threshold: $20K SS, $10K other → 0% taxable	0	0	✓
At base threshold: $24K SS, $20K other → 0% taxable	0	0	✓
Between thresholds: $30K SS, $25K other → partial	4,000	4,000	✓
Above upper: $30K SS, $60K other → 85% rule	25,500	25,500	✓
Very high income: $40K SS, $200K other → 85% cap	34,000	34,000	✓
Zero SS benefit → zero taxable	0	0	✓

SS Taxation (Single) 3/3

Formula

Provisional Income (PI) = AGI + Tax-Exempt Interest + 0.5 × SS Gross

If PI ≤ $32,000 MFJ ($25,000 Single): 0% of SS taxable

If PI between thresholds: min(0.50 × (PI − lower), 0.50 × SS Gross)

If PI > $44,000 MFJ ($34,000 Single): min(0.85 × (PI − upper) + 0.50 × $12,000, 0.85 × SS Gross)

IRC §86 • IRS Pub. 915, Worksheet 1 • IRS Pub. 915 →

Test	Expected	Actual	Result
Below base: $20K SS, $10K other → 0%	0	0	✓
Between thresholds: $24K SS, $20K other → partial	3,500	3,500	✓
Above upper: $30K SS, $40K other → 85% rule	22,350	22,350	✓

SS PIA 4/4

Formula

PIA = 90% × min(AIME, $1,226) + 32% × min(AIME − $1,226, $6,165) + 15% × max(0, AIME − $7,391)

AIME = Average Indexed Monthly Earnings (capped at wage base: $176,100 for 2025)

42 U.S.C. §415 • SSA OACT 2025 Bend Points • SSA POMS RS 00605.900 • SSA source →

Authority: Social Security Administration
Documents:
• SSA 2025 Bend Points — Office of the Chief Actuary (OACT)
• SSA POMS RS 00615.003 — Full Retirement Age
• SSA POMS RS 00615.301-304 — Early/Late Claiming Adjustments
• SSA 2025 Contribution and Benefit Base — $176,100
Method: PIA bend points ($1,226 / $7,391 for 2025), replacement rates (90%/32%/15%), wage base cap, FRA table for all birth years 1937-1960+, early claiming reduction (5/9% per month first 36, 5/12% beyond), and delayed retirement credits (8%/year capped at 70).

Test	Expected	Actual	Result
Low earner AIME=$1,000 → PIA=$900	900	900	✓
Mid earner AIME=$5,000 → PIA≈$2,346	2,345.8	2,345	✓
Max earner AIME=$15,375 → PIA≈$4,369	4,369.4	4,369	✓
Income above wage cap ($200K) capped at $184,500	4,369	4,369	✓

FRA 16/16

Formula (Full Retirement Age by birth year)

1943-1954: FRA = 66

1955-1959: FRA = 66 + (birthYear - 1954) * 2 months

1960+: FRA = 67

42 U.S.C. §416(l) • SSA full retirement age table

Sources: 42 U.S.C. §416(l) (definition of full retirement age); SSA full retirement age table by year of birth. Applies to both retirement benefits and the earnings test.

Test	Expected	Actual	Result
Born 1937 → FRA 65y 0m	780	780	✓
Born 1938 → FRA 65y 2m	782	782	✓
Born 1939 → FRA 65y 4m	784	784	✓
Born 1940 → FRA 65y 6m	786	786	✓
Born 1941 → FRA 65y 8m	788	788	✓
Born 1942 → FRA 65y 10m	790	790	✓
Born 1943 → FRA 66y 0m	792	792	✓
Born 1954 → FRA 66y 0m	792	792	✓
Born 1955 → FRA 66y 2m	794	794	✓
Born 1956 → FRA 66y 4m	796	796	✓
Born 1957 → FRA 66y 6m	798	798	✓
Born 1958 → FRA 66y 8m	800	800	✓
Born 1959 → FRA 66y 10m	802	802	✓
Born 1960+ → FRA 67y 0m	804	804	✓
Born 1975 → FRA 67y 0m	804	804	✓
Born 1990 → FRA 67y 0m	804	804	✓

SS Claiming 7/7

Formula (claiming-age adjustments to PIA)

Before FRA: benefit reduced 5/9% per month for first 36 months, then 5/12% per month beyond

After FRA: benefit increased 2/3% per month (8%/year) of delayed retirement credits

Delayed retirement credits stop accruing at age 70.

42 U.S.C. §402(q) (reduction) • §402(w) (delayed credits) • SSA POMS RS 00615

Sources: 42 U.S.C. §402(q) (early-claiming reduction); §402(w) (delayed retirement credits); SSA POMS RS 00615. Engine applies the appropriate adjustment based on claim age relative to FRA.

Test	Expected	Actual	Result
Claim at FRA (67) → 100% of PIA	2,000	2,000	✓
Claim at 62 (60 months early) → 70% of PIA	1,400	1,400	✓
Claim at 64 (36 months early) → 80% of PIA	1,600	1,600	✓
Claim at 65 (24 months early) → ~86.7% of PIA	1,733	1,733	✓
Claim at 70 (36 months late) → 124% of PIA	2,480	2,480	✓
Claim at 68 (12 months late) → 108% of PIA	2,160	2,160	✓
Claim at 72 → same as 70 (DRC capped)	2,480	2,480	✓

SS Reverse 5/5

Test	Expected	Actual	Result
PIA $3000 → claim 70 → reverse recovers ~$3000	3,000	3,000	✓
PIA $2500 → claim 62 → reverse recovers ~$2500	2,500	2,500	✓
PIA $2000 → claim 67 (FRA) → reverse recovers $2000 exactly	2,000	2,000	✓
PIA $4000 → claim 65 → reverse recovers ~$4000	4,000	3,999	✓
Zero current monthly returns 0	0	0	✓

Divorced-Spouse SS 11/11

Test	Expected	Actual	Result
Eligible: 10-year marriage, divorced 5 years	1	1	✓
Not eligible: marriage 8 years	0	0	✓
Not eligible: divorced 1 year, ex not filed	0	0	✓
Eligible: divorced 1 year but ex has filed	1	1	✓
Not eligible: no ex PIA entered	0	0	✓
At FRA: 50% of ex PIA $2,000 = $12,000/yr floor	12,000	12,000	✓
Claim at 62 (60 months early): 50% floor x 65%	7,800	7,800	✓
Claim at 70: same as FRA (no delayed credits)	12,000	12,000	✓
Own benefit above the floor → no top-up	0	0	✓
Single filer: divorced floor lifts SS to $12,000	12,000	12,000	✓
Own benefit (income $8K) is below the $12,000 floor	1	1	✓

SS COLA Accumulation 8/8

Test	Expected	Actual	Result
Manual PIA claim at FRA: 5yr pre-claim COLA accumulates	39,747	39,747	✓
Manual PIA claim at 70: 8yr COLA + 24% DRC	52,303	52,303	✓
Already collecting: year 0 = entered (no COLA back-application)	30,000	30,000	✓
Already collecting: year 5 = entered × 1.02^5	33,122	33,122	✓
estimateSS path: 5yr COLA ratio matches 1.02^5	11,041	11,041	✓
Couple manual PIAs: combined y.ss reflects both pre-claim COLAs	59,620	59,620	✓
Spouse estimateSS path: 5yr COLA ratio matches 1.02^5	11,041	11,041	✓
Cohort-stable manual PIA (birthYear 1980): same COLA accumulation as 1964 cohort	39,747	39,747	✓

RMD Table 34/34

Formula

RMD = Prior Year-End Account Balance ÷ Distribution Period (age-based divisor)

Divisors from IRS Uniform Lifetime Table III: age 72 → 27.4, age 80 → 20.2, age 90 → 12.2 …

IRC §401(a)(9) • IRS Pub. 590-B, Table III (Uniform Lifetime Table) • SECURE 2.0 Act §107 • IRS Pub. 590-B →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B — Distributions from IRAs
• IRS Uniform Lifetime Table (Table III) — updated effective 2022
• SECURE 2.0 Act of 2022, Section 107 — RMD Start Age Changes
Method: All 34 divisors from the Uniform Lifetime Table (ages 72-105) verified to exact decimal. SECURE 2.0 RMD start ages confirmed: 72 (born <=1950), 73 (1951-1959), 75 (1960+).

Test	Expected	Actual	Result
Age 72 divisor = 27.4	27.4	27.4	✓
Age 73 divisor = 26.5	26.5	26.5	✓
Age 74 divisor = 25.5	25.5	25.5	✓
Age 75 divisor = 24.6	24.6	24.6	✓
Age 76 divisor = 23.7	23.7	23.7	✓
Age 77 divisor = 22.9	22.9	22.9	✓
Age 78 divisor = 22	22	22	✓
Age 79 divisor = 21.1	21.1	21.1	✓
Age 80 divisor = 20.2	20.2	20.2	✓
Age 81 divisor = 19.4	19.4	19.4	✓
Age 82 divisor = 18.5	18.5	18.5	✓
Age 83 divisor = 17.7	17.7	17.7	✓
Age 84 divisor = 16.8	16.8	16.8	✓
Age 85 divisor = 16	16	16	✓
Age 86 divisor = 15.2	15.2	15.2	✓
Age 87 divisor = 14.4	14.4	14.4	✓
Age 88 divisor = 13.7	13.7	13.7	✓
Age 89 divisor = 12.9	12.9	12.9	✓
Age 90 divisor = 12.2	12.2	12.2	✓
Age 91 divisor = 11.5	11.5	11.5	✓
Age 92 divisor = 10.8	10.8	10.8	✓
Age 93 divisor = 10.1	10.1	10.1	✓
Age 94 divisor = 9.5	9.5	9.5	✓
Age 95 divisor = 8.9	8.9	8.9	✓
Age 96 divisor = 8.4	8.4	8.4	✓
Age 97 divisor = 7.8	7.8	7.8	✓
Age 98 divisor = 7.3	7.3	7.3	✓
Age 99 divisor = 6.8	6.8	6.8	✓
Age 100 divisor = 6.4	6.4	6.4	✓
Age 101 divisor = 6	6	6	✓
Age 102 divisor = 5.6	5.6	5.6	✓
Age 103 divisor = 5.2	5.2	5.2	✓
Age 104 divisor = 4.9	4.9	4.9	✓
Age 105 divisor = 4.6	4.6	4.6	✓

RMD Calc 4/4

Formula

RMD = Balance(Dec 31, prior year) ÷ Distribution Period(current age)

Example: $1,000,000 ÷ 26.5 (age 73) = $37,736

IRC §401(a)(9) • IRS Pub. 590-B, Table III • IRS Pub. 590-B →

Test	Expected	Actual	Result
Age 73, $1M balance → $37,736	37,736	37,736	✓
Age 80, $1M balance → $49,505	49,505	49,505	✓
Age 90, $1M balance → $81,967	81,967	81,967	✓
Age 100, $500K balance → $78,125	78,125	78,125	✓

RMD Joint Life 13/13

Formula (Joint Life and Last Survivor Expectancy)

Eligibility: ownerAge − spouseAge > 10 AND spouse is sole beneficiary (re-evaluated yearly)

RMD = Prior Year-End Balance ÷ JOINT_LIFE_TABLE[ownerAge][spouseAge]

Fallback: if ineligible (gap ≤ 10, flag off, or spouse deceased), use Uniform Lifetime (Table III)

IRC §401(a)(9) • IRS Pub 590-B Appendix B, Table II • Treas. Reg. §1.401(a)(9)-9(d) • IRS Pub 590-B PDF →

Authority: Internal Revenue Service
Documents:
• IRS Publication 590-B, Appendix B, Table II — Joint and Last Survivor Life Expectancy
• Treasury Regulation §1.401(a)(9)-9(d) — post-2022 divisor tables
• IRC §401(a)(9) — RMD rules
Method: 5 anchor divisors from Pub 590-B Table II verified to exact decimal, including the IRS worked example (owner 75 / spouse 64 = 25.3) and the user-reported 24-year-gap scenario (75 / 51 = 35.8). Boundary cases at exactly 10 years and 11 years verified. Eligibility helper tested for sole-beneficiary flag, spouse age null/zero, and spouse older than owner. 3,234 cells total in the engine; owner ages 72–120, spouse ages 20 through (owner − 11).

Test	Expected	Actual	Result
Table II: owner 75 / spouse 64 = 25.3 (IRS worked example)	25.3	25.3	✓
Table II: owner 73 / spouse 62 = 27.2 (11-yr gap boundary)	27.2	27.2	✓
Table II: owner 75 / spouse 51 = 35.8 (24-yr gap)	35.8	35.8	✓
Table II: owner 100 / spouse 89 = 6.8 (oldest at 11-yr gap)	6.8	6.8	✓
Table II: owner 120 / spouse 109 = 2.0 (table minimum)	2	2	✓
calcRMD uses Table II for 75/51 + sole beneficiary flag	27,933	27,933	✓
Exactly 10-year gap falls back to Uniform Lifetime	40,650	40,650	✓
Flag off → Uniform Lifetime even at 24-yr gap	40,650	40,650	✓
Missing Table II cell falls back to Uniform Lifetime	40,650	40,650	✓
usesJointLifeTable(75, 51, true) → true (24-yr gap + flag)	1	1	✓
usesJointLifeTable(75, 65, true) → false (exactly 10-yr gap)	0	0	✓
usesJointLifeTable(75, 51, false) → false (flag off)	0	0	✓
usesJointLifeTable(75, 80, true) → false (spouse older)	0	0	✓

RMD Start 5/5

Formula

RMD Start Age = 72 (born ≤ 1950) | 73 (born 1951–1959) | 75 (born ≥ 1960)

SECURE Act of 2019 §114 (age 72) • SECURE 2.0 Act of 2022 §107 (ages 73 and 75) • IRS source →

Test	Expected	Actual	Result
Born 1950 → RMD starts at 72	72	72	✓
Born 1951 → RMD starts at 73	73	73	✓
Born 1959 → RMD starts at 73	73	73	✓
Born 1960 → RMD starts at 75	75	75	✓
Born 1980 → RMD starts at 75	75	75	✓

SEPP 4/4

Test	Expected	Actual	Result
Single Life divisor at age 50 = 36.2 (Pub 590-B Table I)	36.2	36.2	✓
Single Life divisor at age 60 = 27.1	27.1	27.1	✓
RMD method: $1,000,000 at age 50 → $27,624 (balance / 36.2)	27,624	27,624	✓
Amortization at 5% over 36.2 yrs: 1e6·r/(1−(1+r)^−n) = 60,312	60,312	60,312	✓

NIIT 1/1

Formula (Net Investment Income Tax)

NIIT = 3.8% × min(net_investment_income, MAGI − threshold)

Thresholds (not inflation-adjusted): ,000 MFJ / ,000 Single

Investment income includes capital gains, dividends, interest, royalties, rental.

IRC §1411 • IRS Form 8960

Sources: IRC §1411 (NIIT); IRS Form 8960 (computation). Thresholds are fixed by statute (not indexed). Engine applies NIIT on top of ordinary + CG tax when MAGI exceeds threshold.

Test	Expected	Actual	Result
Tax rate = 3.8%	1	1	✓

IRMAA MAGI 2/2

Test	Expected	Actual	Result
AGI $100K + tax-exempt $5K = $105K	105,000	105,000	✓
AGI $200K + zero tax-exempt = $200K (regression baseline)	200,000	200,000	✓

ACA MAGI 3/3

Test	Expected	Actual	Result
AGI $40K + ss $30K + ssTaxable $22K → $48K	48,000	48,000	✓
AGI $80K + zero SS → $80K (regression baseline)	80,000	80,000	✓
F-161 hand-computed: AGI $55,350 + ss $30K + ssTaxable $15,350 → ACA MAGI $70K	70,000	70,000	✓

NIIT MAGI 2/2

Test	Expected	Actual	Result
AGI $300K + foreign earned $0 → $300K	300,000	300,000	✓
AGI $250K + foreign earned $50K → $300K	300,000	300,000	✓

F-160 AGI 1/1

Test	Expected	Actual	Result
Couple $200K W2 + $30K 401(k) deferral → year-0 AGI ≈ $170K	170,000	170,000	✓

F-161 storage 1/1

Test	Expected	Actual	Result
Year output stores ssTaxable < ss for SS-collecting couple	1	1	✓

ACA F-301 basis 6/6

Test	Expected	Actual	Result
Year 64: acaMagiBasis = current-year MAGI 100,000 (conversion AGI)	100,000	100,000	✓
Year 64: basis 100,000 equals current-year MAGI 100,000	1	1	✓
Year 64: basis over 400% FPL (2-person, 2026) → subsidy $0 (cliff)	0	0	✓
Year 65: acaMagiBasis = current-year MAGI 0 (no income)	0	0	✓
Year 65: basis 0 matches current-year MAGI 0 (no divergence)	1	1	✓
Year 65: basis 0 → below 100% FPL → subsidy $0 (not eligible)	0	0	✓

ACA F-303 transition 5/5

Test	Expected	Actual	Result
Year 64: FPL% is the UNWEIGHTED ratio 278, not 278 × 11/12 = 255	278	278	✓
Year 64: reported FPL% differs from the phase-weighted value (278 vs 255)	1	1	✓
Year 64: subsidy is phase-weighted (Form 8962 proration): 18,842×11/12 + 7,275×1/12 = 17,878	17,878	17,878	✓
Year 64: net premium phase-weighted = 5,577	5,577	5,577	✓
Year 64: basis = full-year MAGI 60,000 (not reduced by coverage fraction)	60,000	60,000	✓

ACA F-304 cliff 4/4

Test	Expected	Actual	Result
Year 62: smartFill keeps ACA MAGI basis at or below the 395% FPL ceiling 83,542	1	1	✓
Year 62: subsidy retained (basis under cliff → credit > 0)	1	1	✓
Year 62: conversion fills exactly up to the 395% FPL ceiling (83,542), stopping short of the 12% bracket top	83,542	83,542	✓
Year 62: acaFPLPercent is the unweighted annual ratio (F-303 honored) and at/below 395%	1	1	✓

LTC medical deduction (F-305) 4/4

Test	Expected	Actual	Result
Age 85 itemizing: medical deduction (100,000 − 7.5% × 81,581 ≈ 93,881) zeroes federal tax	0	0	✓
Age 85 NOT itemizing: no medical deduction → federal tax > 0 (5,083)	1	1	✓
Age 85 itemizing: isItemizing true (medical deduction beats standard)	1	1	✓
Care-year ltcCost is present (100,000) and deductible-eligible	1	1	✓

F-300 Medicare medical deduction 6/6

Test	Expected	Actual	Result
Age 70 itemizing: itemized total = OOP 40,000 + Part B 2,435 − 7.5%×150,000 = 31,185	31,185	31,185	✓
Age 70 itemizing: fed tax on 150,000 − (31,185 itemized + 1,500 OBBB) = 20,754	20,754	20,754	✓
IRMAA case: single tier 4 (N−2 MAGI 205,001) premiums 2,435 + 6,355 = 8,790; itemized = 40,000 + 8,790 − 11,250 = 37,540	37,540	37,540	✓
IRMAA case: fed tax on 150,000 − (37,540 itemized + 1,500 OBBB) = 19,228	19,228	19,228	✓
Defaults-off gate: itemized disabled → no medical deduction (itemizedTotal 0)	0	0	✓
Defaults-off gate: standard deduction only → fed tax on 150,000 − 19,650 = 23,882	23,882	23,882	✓

IRMAA Headroom 5/5

Test	Expected	Actual	Result
Base (N−2 MAGI 0, single): lookback basis = 0	0	0	✓
Base (single tier 0): headroom to tier 1 = 109,000 (2026 single threshold)	109,000	109,000	✓
Single tier 4 (N−2 MAGI 205,001): lookback basis = 205,001	205,001	205,001	✓
Single tier 4 → headroom to top tier = 500,000 − 205,001 = 294,999	294,999	294,999	✓
Top tier (single, N−2 MAGI 600,000): no higher tier → headroom 0	0	0	✓

F-307 Enrollment 6/6

Test	Expected	Actual	Result
Age 65 working: no Part B premium (enrollment delayed to 67)	0	0	✓
Age 66 working: no Part B premium	0	0	✓
Age 67: Part B base premium $2,435 (creditable coverage → no penalty)	2,435	2,435	✓
Age 66: HSA contribution still allowed (stop 6 months before age-67 Part A)	1	1	✓
Age 67: HSA contribution stopped at the retroactive Part A bound	0	0	✓
Age 67 without creditable coverage: 2-year delay → 1.20 × $2,435 = $2,922	2,922	2,922	✓

F-306 SSA-44 8/8

Test	Expected	Actual	Result
Without relief, age 65 IRMAA = tier 3 surcharge $4,620 (from the age-63 working return)	4,620	4,620	✓
Without relief, age 65 tier index = 3	3	3	✓
With relief, age 65 IRMAA = $0 (current-year MAGI below the $109k tier-1 line)	0	0	✓
With relief, age 65 tier index = 0	0	0	✓
With relief, age 66 IRMAA = $0 (second coverage year)	0	0	✓
With relief, age 65 lookback basis is the current-year MAGI (< $109,000), not the age-63 return	1	1	✓
Gate: still working at 65 (retires 67) → relief does NOT apply; age-65 IRMAA stays $4,620	4,620	4,620	✓
Gate: retired at 60 (lookback already post-stoppage) → relief is a no-op vs the same plan unadjusted	0	0	✓

F-306b 2/2

Test	Expected	Actual	Result
Without relief, age 65 household IRMAA = tier-2 surcharge × 2 enrollees = $5,770	5,770	5,770	✓
Spouse-anchored relief fires at age 65 even though the primary retired long ago → IRMAA $0	0	0	✓

F-306c 3/3

Test	Expected	Actual	Result
Without relief, age 65 survivor IRMAA = tier 2 surcharge $2,885 (joint lookback, single year)	2,885	2,885	✓
Death-of-spouse relief: age 65 IRMAA $0 (survivor current-year income below tier 1)	0	0	✓
Death-of-spouse relief: age 66 IRMAA $0 (second coverage year)	0	0	✓

F-306d 3/3

Test	Expected	Actual	Result
Without hold-harmless, age-66 base Part B = $2,435 × 1.05 = $2,557	2,557	2,557	✓
Hold-harmless with 0% SS COLA holds age-66 base Part B at $2,435	2,435	2,435	✓
Hold-harmless does not change the first Medicare year (no prior-year increase)	2,435	2,435	✓

Part D Base 3/3

Test	Expected	Actual	Result
Default (no base premium entered) → partDBase = 0	0	0	✓
$50/month entered → partDBase = $600/yr	600	600	✓
Base premium flows into expenses (expenses + $600 vs default)	600	600	✓

Tax Brackets 6/6

Test	Expected	Actual	Result
2026 (year-0) MFJ 10% top unchanged: $24,800	24,800	24,800	✓
2030 MFJ 10% top: $24,800 × 1.03^4 floored = $27,900	27,900	27,900	✓
2036 MFJ 22% top (10yr): $211,400 × 1.03^10 floored	284,100	284,100	✓
Top bracket (Infinity) preserved unchanged	1	1	✓
Shared-boundary contract: bracket[N+1].min === bracket[N].max post-index	1	1	✓
inflation=0 invariance: brackets unchanged at year >0	201,775	201,775	✓

Indexed Brackets 1/1

Test	Expected	Actual	Result
indexDollarAmount(32200, 2026, 2036, 3) == 43250	43,250	43,250	✓

Std Deduction 2/2

Test	Expected	Actual	Result
2026 MFJ year-0: $32,200	32,200	32,200	✓
2036 MFJ: $32,200 × 1.03^10 floored	43,250	43,250	✓

Senior Std Deduction 1/1

Test	Expected	Actual	Result
2030 MFJ per-spouse: $1,650 × 1.03^4 floored	1,850	1,850	✓

OBBB Senior Deduction 4/4

Test	Expected	Actual	Result
2025 base year: $6,000 (year-zero, in-window)	6,000	6,000	✓
2027 (in-window): $6,000 fixed (no indexing)	6,000	6,000	✓
2029 (post-sunset): returns 0	0	0	✓
2024 (pre-window): returns 0	0	0	✓

OBBB Phase-out Threshold 1/1

Test	Expected	Actual	Result
2027 MFJ: $150,000 fixed (no indexing)	150,000	150,000	✓

CG Breakpoint 2/2

Test	Expected	Actual	Result
2030 MFJ 0% threshold: $98,900 × 1.03^4 floored	111,300	111,300	✓
2036 Single 0% threshold: $49,450 × 1.03^10 floored	66,450	66,450	✓

QBI Phase-out 2/2

Test	Expected	Actual	Result
2030 MFJ start: $403,500 × 1.03^4 floored	454,100	454,100	✓
2036 MFJ end: $553,500 × 1.03^10 floored	743,850	743,850	✓

Indexing Year-Zero 2/2

Test	Expected	Actual	Result
taxBracketsFor at base year returns same .max as REGS	211,400	211,400	✓
stdDeductionFor at base year preserves raw value	32,200	32,200	✓

Indexing Integration 2/2

Test	Expected	Actual	Result
2036 MFJ 22% bracket top > 2026 22% bracket top	1	1	✓
2036 MFJ std deduction > 2026 std deduction	1	1	✓

IRMAA Indexing 16/16

Test	Expected	Actual	Result
2026 (year-0) tier 1 MFJ unchanged: $218,000	218,000	218,000	✓
2026 (year-0) tier 5 (top) MFJ unchanged: $750,000	750,000	750,000	✓
inflation=0 returns identical tiers across years	274,000	274,000	✓
2030 tier 1 MFJ: $218,000 × 1.03^4 round-to-1000	245,000	245,000	✓
2036 tier 1 MFJ: $218,000 × 1.03^10 round-to-1000	293,000	293,000	✓
2036 tier 4 MFJ: $410,000 × 1.03^10 round-to-1000	551,000	551,000	✓
2030 tier 1 Single: $109,000 × 1.03^4 round-to-1000	123,000	123,000	✓
2027 top tier MFJ stays at $750,000 (frozen pre-2028)	750,000	750,000	✓
2028 top tier MFJ stays at $750,000 (year-zero for top tier)	750,000	750,000	✓
2030 top tier MFJ: $750,000 × 1.03^2 round-to-1000	796,000	796,000	✓
2036 top tier MFJ: $750,000 × 1.03^8 round-to-1000	950,000	950,000	✓
Tier 0 (magi: 0) baseline preserved across years	0	0	✓
Tier 1 partB surcharge preserved across years	3,409.2	3,409.2	✓
$1,000 round-to-nearest: tier 2 MFJ at 2028	291,000	291,000	✓
calcIRMAA at 2030 with $230K MFJ uses indexed tier 1 ($245K)	2,435	2,435	✓
calcIRMAA at 2030 inflation=0 uses 2026 thresholds	3,409	3,409	✓

IRMAA (MFJ) 12/12

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Authority: Centers for Medicare & Medicaid Services
Documents:
• CMS 2025 Medicare Parts B and D Income-Related Monthly Adjustment Amounts
• CMS Standard Part B Premium: $185.00/month (2025)
Method: All six IRMAA tiers verified for both MFJ and Single filing status. Part B premiums, Part D surcharges, and MAGI thresholds at each tier. Two-year MAGI lookback implemented.

Test	Expected	Actual	Result
Tier 0: below $218K — Part B annual	2,435	2,435	✓
Tier 0: below $218K — Part D annual	0	0	✓
Tier 1: $218K–$274K — Part B annual	3,409	3,409	✓
Tier 1: $218K–$274K — Part D annual	174	174	✓
Tier 2: $274K–$342K — Part B annual	4,870	4,870	✓
Tier 2: $274K–$342K — Part D annual	450	450	✓
Tier 3: $342K–$410K — Part B annual	6,330	6,330	✓
Tier 3: $342K–$410K — Part D annual	725	725	✓
Tier 4: $410K–$750K — Part B annual	7,790	7,790	✓
Tier 4: $410K–$750K — Part D annual	1,000	1,000	✓
Tier 5: above $750K — Part B annual	8,279	8,279	✓
Tier 5: above $750K — Part D annual	1,092	1,092	✓

IRMAA (Single) 3/3

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Test	Expected	Actual	Result
Tier 0: below $109K — Part B annual	2,435	2,435	✓
Tier 1: $109K–$137K — Part B annual	3,409	3,409	✓
Tier 5: above $500K — Part B annual	8,279	8,279	✓

IRMAA 1/1

Formula

Surcharge = f(MAGI from 2 years prior, filing status) → 6-tier lookup table

Total Part B Premium = $185.00/mo (base) + IRMAA Part B surcharge

Total Part D Premium = Plan premium + IRMAA Part D surcharge

42 U.S.C. §1395r • CMS 2025 IRMAA Tables • CMS Pub. 100-02, Ch. 15 §40 • CMS source →

Test	Expected	Actual	Result
Base Part B premium = $202.90/month ($2,434.80/year)	2,435	2,435	✓

Year Object 10/10

Test	Expected	Actual	Result
Couple plan: spAge at year 0 = configured spouseAge	62	62	✓
Couple plan: spAge increments by year offset	67	67	✓
Couple plan: primaryDead/spouseDead false while both alive	1	1	✓
Single plan: spAge is null	1	1	✓
Spouse-dies plan: spAge numeric while spouse alive (primary 72)	69	69	✓
Spouse-dies plan: spAge null after spouse death (primary 75)	1	1	✓
Spouse-dies plan: primaryDead stays false post spouse death	1	1	✓
Primary-dies plan: primaryDead true post primary death	1	1	✓
Primary-dies plan: spAge still numeric (survivor age) post primary death	72	72	✓
Primary-dies plan: spouseDead stays false while spouse alive	1	1	✓

IRMAA Per-Enrollee 3/3

Test	Expected	Actual	Result
Couple both 65+ in MFJ Tier 1 → IRMAA = 2× per-person surcharge	2,296	2,296	✓
Couple, only primary 65+ → IRMAA = 1× per-person surcharge	1,148	1,148	✓
Single filer 65+ in single Tier 1 → IRMAA = 1× per-person surcharge	1,148	1,148	✓

Medicare/IRMAA Inflation 5/5

Test	Expected	Actual	Result
Post-fix: y.medicareCost + y.irmaa equals authority total at yr=3	8,296	8,296	✓
y.irmaa grows at exactly medicareInflation% nominal year-over-year (same tier)	0	0	✓
y.medicareCost grows at exactly medicareInflation% nominal year-over-year	0	1	✓
Tier 0: y.medicareCost = base × enrollees × (1+m)^yr, y.irmaa = 0	5,638	5,638	✓
Tier 0: y.irmaa = 0 (no surcharge below MFJ Tier 1 threshold)	0	0	✓

Medicare cash flow 3/3

Test	Expected	Actual	Result
Couple both 65+: y.expenses includes Medicare cost (post-65 > pre-65 expenses)	1	1	✓
Single 65+: y.expenses includes 1× Medicare cost	1	1	✓
Pre-65: medicareCost is 0 (no Medicare in expenses)	0	0	✓

Medicare OOP 9/9

Test	Expected	Actual	Result
Absent medicareOOP → oopHealthcare = 0 (off by default)	0	0	✓
enabled:false → oopHealthcare = 0 (inert)	0	0	✓
Couple both alive 65+: oopHealthcare = round(9000 * 1.05^10)	14,660	14,660	✓
OOP charged to expenses (delta = round(9000 * 1.05^10))	14,660	14,660	✓
Pre-Medicare (age 63): oopHealthcare = 0	0	0	✓
Custom inflation 3% honored (overrides medicareInflation 5%)	12,095	12,095	✓
Survivor (spouse died): oopHealthcare = round(5000 * 1.05^10)	8,144	8,144	✓
Survivor single amount < both-alive household amount (drop occurred)	1	1	✓
Single plan: uses annualAmount, ignores annualAmountSingle	8,144	8,144	✓

Medicare OOP 213 7/7

Test	Expected	Actual	Result
OOP feeds §213 medical: itemizedTotal rises by round(9000 * 1.05^10)	14,660	14,660	✓
Fixture itemizes (SALT 40k + medical > standard) so §213 is active	1	1	✓
§213 feed does not change MAGI (deduction is below AGI)	0	0	✓
§213 feed does not change Medicare cost (IRMAA is MAGI-driven)	0	0	✓
Itemizing year: OOP §213 deduction lowers federal tax	1	1	✓
Pre-Medicare (age 63): no OOP in §213 (itemizedTotal unchanged)	0	0	✓
Survivor: §213 medical picks up the single-survivor OOP = round(5000 * 1.05^10)	8,144	8,144	✓

Pre-Medicare OOP 13/13

Test	Expected	Actual	Result
Absent preMedicareOOP -> preMedicareOOP = 0 (off by default)	0	0	✓
enabled:false -> preMedicareOOP = 0 (inert)	0	0	✓
Gap year 63: preMedicareOOP = round(9000 * 1.05^3)	10,419	10,419	✓
OOP charged to expenses (delta = round(9000 * 1.05^3))	10,419	10,419	✓
Post-Medicare (age 70): preMedicareOOP = 0 (handoff to medicareOOP)	0	0	✓
Still working at 63 (retireAge 70): preMedicareOOP = 0	0	0	✓
Custom inflation 6.5% honored = round(9000 * 1.065^3)	10,872	10,872	✓
Survivor (spouse died): preMedicareOOP = round(5000 * 1.05^3)	5,788	5,788	✓
Survivor single amount < both-alive household amount (drop occurred)	1	1	✓
Single plan: uses annualAmount, ignores annualAmountSingle	5,788	5,788	✓
Gap year 63: preMedicareOOP > 0 and oopHealthcare == 0	1	1	✓
Medicare year 70: oopHealthcare > 0 and preMedicareOOP == 0	1	1	✓
No double-count: no year has both pre- and post-Medicare OOP nonzero	0	0	✓

Pre-Medicare OOP 213 5/5

Test	Expected	Actual	Result
OOP feeds 213 medical: itemizedTotal rises by round(9000 * 1.05^3)	10,419	10,419	✓
Fixture itemizes (SALT 40k + medical > standard) so 213 is active	1	1	✓
213 feed does not change MAGI (deduction is below AGI)	0	0	✓
Itemizing year: OOP 213 deduction lowers federal tax	1	1	✓
Survivor: 213 medical picks up the single-survivor OOP = round(5000 * 1.05^3)	5,788	5,788	✓

F-047 3/3

Test	Expected	Actual	Result
Default Medicare inflation 5%/yr (no param)	3,966	3,966	✓
Custom Medicare inflation 3%/yr honored	3,272	3,272	✓
0% Medicare inflation honored (?? not \|\|)	2,435	2,435	✓

F-165 IRMAA 5/5

Test	Expected	Actual	Result
Single, priorYearMinus2MAGI=$200K → year 0 surcharge matches Tier 3 per-enrollee from REGS	4,620	4,620	✓
Single, priorYearMinus2MAGI=$200K → year 0 surcharge > 0 (proxy was 0)	1	1	✓
Single, priorYearMinus2MAGI=0 → year 0 falls to proxy (no surcharge)	1	1	✓
MFJ, priorYearMinus1MAGI alone → year 0 unaffected (no priorYearMinus2 override)	1	1	✓
MFJ both 65+: year 1 surcharge = 2 × per-enrollee Tier surcharge	2,296	2,296	✓

F-188 IRMAA 5/5

Test	Expected	Actual	Result
Single retired, $150K active stream → year 0 surcharge > 0 (was 0 pre-fix)	1	1	✓
Single retired, $150K active stream → year 0 surcharge matches REGS Tier lookup	2,885	2,885	✓
Single retired, no incomeStreams → year 0 IRMAA = 0 (Tier 0)	1	1	✓
Single retired, $150K stream startAge=70 (inactive at currentAge=65) → year 0 surcharge = 0	1	1	✓
F-165 override precedence — priorYearMinus2MAGI=$50K beats $150K stream proxy	1	1	✓

Contrib Limits 5/5

Formula (2025 contribution limits)

401(k)/403(b)/457(b) employee deferral: ,500 + ,500 catch-up (50+) + ,250 super catch-up (60-63)

IRA (Traditional/Roth): ,000 + ,000 catch-up (50+)

HSA: ,300 self / ,550 family + ,000 catch-up (55+)

IRC §402(g), §414(v), §219, §223 • SECURE 2.0 §109 (super catch-up) • IRS Notice 2024-80

Sources: IRC §402(g) (401(k)); §414(v) (age 50 catch-up); SECURE 2.0 §109 (ages 60-63 enhanced catch-up); §219 (IRA); §223 (HSA); IRS Notice 2024-80 (2025 limits). Engine enforces per-account limits during the contribution phase.

Test	Expected	Actual	Result
401(k) elective deferral: $24,500	24,500	24,500	✓
IRA contribution limit: $7,500	7,500	7,500	✓
401(k) catch-up (50–59, 64+): $8,000	8,000	8,000	✓
SECURE 2.0 enhanced catch-up (60–63): $11,250	11,250	11,250	✓
IRA catch-up (50+): $1,100	1,100	1,100	✓

QCD 1/1

Formula (Qualified Charitable Distribution)

QCD = direct transfer from IRA to qualified charity, up to ,000/year (2025)

Counts toward RMD; excluded from AGI/MAGI (vs. itemized charitable deduction which reduces taxable income but keeps MAGI intact).

Eligible at age 70½; inflation-adjusted starting 2024.

IRC §408(d)(8) • SECURE 2.0 Act §307 (indexing) • IRS Rev. Proc. 2024-40

Sources: IRC §408(d)(8) (QCD exclusion); SECURE 2.0 Act §307 (indexed starting 2024); IRS Rev. Proc. 2024-40 (2025 limit K). Engine: QCD reduces RMD-driven taxable withdrawals and MAGI in the same year.

Test	Expected	Actual	Result
Annual limit: $111,000 (2026)	111,000	111,000	✓

Integration 26/26

Test	Expected	Actual	Result
Projection covers 46 years (age 50–95)	46	46	✓
Net worth stays positive (no bust)	1	1	✓
Pre-retirement savings accumulate	1	1	✓
RMDs start at age 75 (born 1976)	75	75	✓
Tax computed for retirement year	1	1	✓
SS benefits start at claim age 67	67	67	✓
Account balances sum to net worth	4,736,230	4,736,230	✓
Higher income → higher lifetime tax	1	1	✓
Roth conversion increases tax in conversion year	1	1	✓
Roth-first order depletes Roth faster	1	1	✓
California adds state tax vs no-state	1	1	✓
primaryEarned field present in year output	1	1	✓
spouseEarned field present in year output	1	1	✓
primaryEarned + spouseEarned === earned (invariant)	180,000	180,000	✓
FICA field present in pre-retirement year	1	1	✓
Pre-retirement FICA ≈ 7.65% of gross wages (below SS cap)	9,180	9,180	✓
Retirement-year FICA = 0 (no wages)	0	0	✓
Non-working spouse: total SS = primary own + spousal floor ($54K)	54,000	54,000	✓
Low-earning spouse ($700/mo own): total SS top-up to floor ($43,200/yr)	43,200	43,200	✓
High-earning spouse ($1,200/mo own > floor): no spousal top-up, total $38,400	38,400	38,400	✓
Spousal benefit = $0 before primary files (primary age 67, files at 70)	0	0	✓
Spousal benefit activates when primary files at 70	59,640	59,640	✓
spousalTopUp field exists in projection year output	1	1	✓
spousalTopUp value is correct ($18,000 for non-working spouse)	18,000	18,000	✓
No spousal benefit when spouse not enabled	24,000	24,000	✓
Spousal benefit stable year-over-year with zero COLA	1	1	✓

Return Rate Independence 5/5

Test	Expected	Actual	Result
netWorth identical when all accounts have explicit rates	1,128,190	1,128,190	✓
preTax identical across nominalReturn values	443,001	443,001	✓
roth identical across nominalReturn values	685,189	685,189	✓
taxable identical across nominalReturn values	0	0	✓
accounts grow at their explicit rates (sanity)	1	1	✓

MC Return Independence 3/3

Test	Expected	Actual	Result
MC netWorth identical despite nominalReturn 5 vs 15	744,144	744,144	✓
MC preTax identical despite nominalReturn 5 vs 15	393,293	393,293	✓
MC results differ from deterministic (sanity)	1	1	✓

Edge Case 6/6

Test	Expected	Actual	Result
RMD on $0 balance = $0	0	0	✓
RMD at age 110 (beyond table) uses fallback	1	1	✓
SS estimate with $0 income → $0 benefit	0	0	✓
calcTax on negative income → $0	1	1	✓
IRMAA at exact $218K MFJ threshold → Tier 1	1	0	✓
State tax with invalid code → $0	0	0	✓

SS Earnings Test 13/13

Formula (retirement earnings test)

Before FRA year: $1 withheld per $2 earned above annual limit ($23,400 in 2025)

Year of FRA (months before): $1 withheld per $3 earned above higher limit ($62,160 in 2025)

Starting FRA month: no withholding regardless of earnings.

42 U.S.C. §403 • SSA POMS RS 02501.021 • SSA 2025 exempt amounts

Sources: 42 U.S.C. §403 (earnings test); SSA POMS RS 02501.021 (application); SSA 2025 exempt amounts ($23,400 / $62,160). Engine: earnings test logic in src/engine/08-ss-engine.js applies withholding during pre-FRA claiming years.

Test	Expected	Actual	Result
Under FRA: $20K earnings (below $24,480 limit) → $0	0	0	✓
Under FRA: $50K earnings → $12,760 withheld	12,760	12,760	✓
Under FRA: $100K earnings, $16,800 benefit → capped at $16,800	16,800	16,800	✓
At FRA (age 67, born 1960+): $200K earnings → $0	0	0	✓
After FRA (age 70): $200K earnings → $0	0	0	✓
Zero earnings → $0	0	0	✓
FRA year (66.5): $70K earnings → $1,613	1,613	1,613	✓
SSDI: exempt from earnings test	0	0	✓
Zero SS benefit → $0	0	0	✓
Earnings at exact $24,480 limit → $0	0	0	✓
Inflation indexing: 2030 under-FRA limit	10,900	10,900	✓
Integration: age 62 (working + SS) has withholding	1	1	✓
Integration: age 67 (FRA, retired) no withholding	0	0	✓

F-205 ARF 5/5

Test	Expected	Actual	Result
No withholding control: claim 64, 0 months → $1600	1,600	1,600	✓
Amy's example: claim 64, 18 months withheld → $1800	1,800	1,800	✓
Partial credit: claim 64, 12 months → $1733	1,733	1,733	✓
Over-credit cap: claim 64, 50 months → $2000 (capped)	2,000	2,000	✓
Beyond-36: claim 62, 12 months → $1500	1,500	1,500	✓

F-205 ARF Integration 3/3

Test	Expected	Actual	Result
Single claim-64: age 64 ssWithheld = 19200	19,200	19,200	✓
Single claim-64: age 67 ss = 24000 (post-ARF restored)	24,000	24,000	✓
Already-collecting: age 67 ss = 18000 (no ARF jump)	18,000	18,000	✓

Wage Base Indexing 6/6

Test	Expected	Actual	Result
2026 baseline → $184,500 unchanged	184,500	184,500	✓
2030 (4yr forward) → $212,400	212,400	212,400	✓
2036 (10yr forward) → $262,800	262,800	262,800	✓
2046 (20yr forward) → $374,400	374,400	374,400	✓
$150-tie rounding → rounds UP per §430(b)(2)	248,100	248,100	✓
FICA at 2026 → identical to pre-fix (year-zero invariance)	11,439	11,439	✓

ACA FPL 5/5

Formula

FPL(size) = $15,650 + $5,500 × (size − 1) for household size ≥ 2

FPL% = MAGI ÷ FPL(household size) × 100

42 U.S.C. §9902(2) • HHS 2025 Poverty Guidelines (48 contiguous states + DC) • HHS source →

Authority: U.S. Department of Health and Human Services
Documents:
• HHS 2025 Federal Poverty Level Guidelines — 48 contiguous states + DC
Method: Base FPL for household sizes 1–4 verified against published guidelines ($15,650 / $21,150 / $26,650 / $32,150). Size 5+ uses incremental $5,500 per additional person. Annual 2% FPL inflation applied for projection years.

Test	Expected	Actual	Result
Household of 1 base FPL = $15,650	15,650	15,650	✓
Household of 2 base FPL = $21,150	21,150	21,150	✓
Household of 3 base FPL = $26,650	26,650	26,650	✓
Household of 4 base FPL = $32,150	32,150	32,150	✓
Household of 5 base FPL = $37,650	37,650	37,650	✓

ACA Subsidy 13/13

Formula

Max Contribution = MAGI × Applicable Percentage (AP)

PTC = max(0, Benchmark Premium − Max Contribution)

AP = f(FPL%) via 6-tier table; interpolated within tiers. No cliff through 2025 (ARPA/IRA enhanced rules)

IRC §36B • 26 CFR §1.36B-3 • IRS Rev. Proc. 2024-35 (enhanced 2025) • IRS Rev. Proc. 2025-25 (original 2026+) • IRS source →

Authority: Internal Revenue Service
Documents:
• IRS Rev. Proc. 2024-35 — Enhanced Applicable Percentage Table (2021–2025)
• IRS Rev. Proc. 2025-25 — Original ACA Applicable Percentages (2026+)
• ARPA/IRA — Enhanced PTC removes 400% FPL cliff through 2025
• ACA Section 36B — Premium Tax Credit eligibility (100–400% FPL under original rules)
Method: Applicable percentage verified at each FPL tier boundary under both enhanced (2025) and original (2026+) rules. Linear interpolation within tiers confirmed. Subsidy = benchmark premium minus expected contribution (MAGI × applicable %). Cliff behavior at 400% FPL tested for both rule sets.

Test	Expected	Actual	Result
150% FPL enhanced (2025) → 0% contribution, full subsidy	0	0	✓
200% FPL enhanced (2025) → 2% applicable	2	2	✓
300% FPL enhanced (2025) → 6% applicable	6	6	✓
400% FPL enhanced (2025) → 8.5% applicable	8.5	8.5	✓
500% FPL enhanced (2025) → still eligible (no cliff)	1	1	✓
Below 100% FPL → not eligible for subsidy	0	0	✓
400%+ FPL original (2026) → no subsidy (cliff)	0	0	✓
300% FPL original (2026) → 9.96% applicable	9.96	9.96	✓
130% FPL original (2026) → 2.10% applicable	2.1	2.1	✓
Full subsidy at 150% FPL enhanced = benchmark premium	20,000	20,000	✓
175% FPL enhanced → 1.0% applicable (interpolation)	1	1	✓
Couple at $44k expenses, 2026 original rules → positive subsidy	1	1	✓
Couple at $44k expenses, 2026 original rules → FPL ≈ 208%	208	208	✓

ACA SLCSP 2/2

Formula (Estimator)

SLCSP ≈ $7,500 (age-40 base) × 1.04^(age − 40) × 1.05^(years from 2025)

Couple ≈ 1.9× single. Users can override with actual local marketplace quotes.

CMS Marketplace benchmark premium data • Planning estimate only — actual premiums vary by state and plan • CMS source →

Authority: RetIQ Estimator (national average)
Documents:
• CMS Marketplace average benchmark premium data
Method: Second Lowest Cost Silver Plan (SLCSP) estimated from national average ($7,500 base at age 40) with 4% per year age adjustment and 5% annual medical inflation. Couple rate ~1.9× single. Values are planning estimates; users can override with actual local quotes.

Test	Expected	Actual	Result
Age 55 single base → ~$9,000	9,000	9,000	✓
Age 60 couple > age 55 single	1	1	✓

ACA Actual Plan 8/8

Test	Expected	Actual	Result
No actual plan arg → netPremium = benchmark-based (regression)	3,807	3,807	✓
actualPlanPremium = 0 → same as benchmark (sentinel)	3,807	3,807	✓
Gold plan above benchmark → net = plan − full credit	5,807	5,807	✓
Bronze plan below credit → net premium floored at $0	0	0	✓
Bronze plan below credit → subsidy capped at plan premium	7,000	7,000	✓
Over-cliff ineligible with actual plan → net = actual plan	7,000	7,000	✓
Over-cliff ineligible, no actual plan → net = benchmark	12,000	12,000	✓
Below-100%-FPL ineligible with actual plan → net = actual plan	7,000	7,000	✓

Pension 15/15

Formula

Annual Pension = Base × (1 + COLA)^years_since_start × taxable_pct (for tax purposes)

Survivor Benefit = Pension × survivor_fraction (50% / 75% / 100%) after primary death

IRC §72 (annuity taxation) • Pension COLA and survivor election terms set by plan document — no single federal statute

Authority: RetIQ Engine v2.0
Features:
• Per-pension COLA (independent rate per pension)
• Survivor benefits: single life, joint & 50/75/100%
• Taxable percentage (military disability, after-tax contributions)
Method: Verify pension income starts at correct age, COLA compounds correctly, survivor benefits pay the correct fraction after primary death, taxable percentage reduces tax liability appropriately. Mortality scenarios test single-life (pension stops) vs joint-and-survivor (pension continues at reduced rate).

Test	Expected	Actual	Result
Pension starts at age 65 with $24,000/yr	24,000	24,000	✓
Pension COLA: $24K at 2% after 5yr ≈ $26,497	26,497	26,498	✓
Taxable 100%: pensionTaxable = pension	24,000	24,000	✓
Taxable 60%: pensionTaxable ≈ 60% of pension	14,400	14,400	✓
Taxable 0%: pensionTaxable = 0 (fully exempt)	0	0	✓
Single-life: pension = 0 after pensioner dies	0	0	✓
Joint & 50%: survivor gets 50% of pension	12,000	12,000	✓
Joint & 75%: survivor gets 75% of pension	18,000	18,000	✓
Joint & 100%: survivor gets 100% of pension	24,000	24,000	✓
J&50% + 60% taxable: survivor taxable = 50%60%24000 = 7200	7,200	7,200	✓
Migration shim: legacy pension scalar produces correct income	18,000	18,000	✓
Two primary pensions sum: 12000 + 18000 = 30000	30,000	30,000	✓
Staggered start ages: only first pension active at age 66	12,000	12,000	✓
Staggered start ages: both active at age 67	30,000	30,000	✓
Mixed-owner two pensions: primary 12000 + spouse 8000 = 20000	20,000	20,000	✓

Pension Partial Year 11/11

Test	Expected	Actual	Result
Integer startAge=65, cola=0 → full $24K at age 65 (regression)	24,000	24,000	✓
Integer startAge=65, cola=0 → full $24K at age 70 (regression)	24,000	24,000	✓
startAge=65.5 → 50% prorated ($12K) at age 65	12,000	12,000	✓
startAge=65.5 → full $24K at age 66	24,000	24,000	✓
startAge=65.25 → 75% prorated ($18K) at age 65	18,000	18,000	✓
startAge=65.75 → 25% prorated ($6K) at age 65	6,000	6,000	✓
startAge=65.5 → $0 at age 64 (before activation)	0	0	✓
Lifetime total: fractional pension = integer total - half-year	12,000	12,000	✓
Spouse startAge=65.5 → 50% prorated ($6K) at spouse age 65	6,000	6,000	✓
COLA compounds with fractional penYrs (age 70, startAge 65.5, 2% COLA)	26,237	26,237	✓
taxablePercent applies post-proration (60% of $12K = $7,200)	7,200	7,200	✓

Additional Income 21/21

Test	Expected	Actual	Result
Other income shows in projection at age 65	30,000	30,000	✓
$30K additional income increases lifetime tax	1	1	✓
Tax increase is meaningful (>$10K lifetime)	1	1	✓
Default window: other income at retirement age	30,000	30,000	✓
Default window: other income at end age	30,000	30,000	✓
Late start (70): no other income at 65	0	0	✓
Late start (70): no other income at 69	0	0	✓
Late start (70): other income begins at 70	30,000	30,000	✓
Early end (72): other income at 72	30,000	30,000	✓
Early end (72): no other income at 73	0	0	✓
Pre-retirement start (60): other income while working	30,000	30,000	✓
Window end (75): last year of other income	30,000	30,000	✓
After window (76): no other income	0	0	✓
$100K additional income raises IRMAA surcharges	1	1	✓
FillBracket: $50K other income reduces Roth conversion amount	1	0	✓
FillBracket: conversion reduced by ~$50K with other income	1	0	✓
SmartFill: $50K other income reduces Roth conversion	1	0	✓
TargetMAGI: $50K other income reduces Roth conversion	1	0	✓
Stuck state: empty incomeStreams + legacy additionalIncome → other = 0	0	0	✓
Legacy plan: incomeStreams undefined + additionalIncome → other = 5000	5,000	5,000	✓
Populated incomeStreams: additionalIncome ignored, other = stream amount	12,000	12,000	✓

Life Insurance 12/12

Formula

Death Benefit: excluded from gross income; deposited to brokerage at death_age

Term: benefit paid only if death_age < expires_age. Permanent: benefit paid at any death_age.

Premiums: deducted from cash flow while policy is active; stop at death or term expiry.

IRC §101(a) (death benefit exclusion from gross income) • IRC §101 →

Sources: IRC §101 (death benefit exclusion from gross income); engine logic: premium collection, term expiry, death benefit payout to taxable account

Test	Expected	Actual	Result
Term premiums active before expiry (age 74)	2,400	2,400	✓
Term premiums stop at expiresAge (age 75)	0	0	✓
Term: no benefit if insured outlives term (death 80, expires 75)	0	0	✓
Term: benefit pays when death before expiry (death 72, expires 75)	500,000	500,000	✓
Permanent: premiums active before death (age 84)	5,000	5,000	✓
Permanent: premiums stop at death (age 85)	0	0	✓
Permanent: benefit pays at death age 85	500,000	500,000	✓
Death benefit does NOT inflate MAGI by benefit amount (IRC §101)	1	1	✓
Death benefit increases brokerage balance	1	1	✓
No benefit when no death age configured	0	0	✓
Multiple policies: both pay out at death	750,000	750,000	✓
Spouse policy: benefit triggers at spouse death	300,000	300,000	✓

REGS 13/13

Schema validation

REGS = { version, federal, ss, irmaa, aca, retirement_accounts }

federal.brackets_mfj.length === 7, federal.brackets_single.length === 7

irmaa.brackets_mfj.length === 6, aca.pct_enhanced.length === 6

Engine regulatory constants structure (v4.0 schema)

Sources: Engine regulatory constants structure (src/engine/07-regulatory.js). Validates that the aliases (TAX_BRACKETS_MFJ, IRMAA_BRACKETS_MFJ, ACA_PCT_ENHANCED) reference the same underlying REGS objects, preventing silent schema drift after KV updates.

Test	Expected	Actual	Result
REGS object exists	1	1	✓
REGS.version is 2025	1	1	✓
REGS has 5 data sections	5	5	✓
federal.brackets_mfj has 7 brackets	7	7	✓
federal.brackets_single has 7 brackets	7	7	✓
irmaa.brackets_mfj has 6 tiers	6	6	✓
aca.pct_enhanced has 6 tiers	6	6	✓
TAX_BRACKETS_MFJ === REGS.federal.brackets_mfj	1	1	✓
IRMAA_BRACKETS_MFJ === REGS.irmaa.brackets_mfj	1	1	✓
ACA_PCT_ENHANCED === REGS.aca.pct_enhanced	1	1	✓
SS_WAGE_BASE matches REGS	184,500	184,500	✓
CONTRIB_401K matches REGS	24,500	24,500	✓
STD_DEDUCTION matches REGS	32,200	32,200	✓

HSA 26/26

Formula

Contribution limit (2025): $4,300 self / $8,550 family + $1,000 catch-up (55+)

Qualified medical withdrawals: tax-free. Non-medical withdrawals after 65: ordinary income (no penalty).

Contributions: above-the-line deduction, reduce AGI. Growth: tax-free.

IRC §223 • IRS Rev. Proc. 2024-25 • IRS Pub 969

Sources: IRC §223 (HSA rules); IRS Rev. Proc. 2024-25 (2025 limits $4,300/$8,550); IRS Pub 969 (HSA treatment, medical withdrawal fraction, age 65 rule). Engine: src/engine/09-engine.js HSA contribution/growth/withdrawal logic.

Test	Expected	Actual	Result
HSA contribution reduces federal taxable income	1	1	✓
HSA contribution does NOT reduce CA state income (added back + earnings taxed)	1	1	✓
HSA contribution DOES reduce OR state income	1	1	✓
HSA balance grows at configured rate tax-free	53,000	53,000	✓
HSA medical withdrawal at age 60: tax-free	0	0	✓
HSA non-medical withdrawal at age 60: taxed + 20% penalty	1	0	✓
HSA withdrawal at age 67 (100% medical): tax-free	0	0	✓
HSA medical withdrawal at 67: zero MAGI impact	0	0	✓
HSA withdrawal at age 67 (50% medical): 50% taxed	16,218	16,224	✓
no receipts and no modeled medical: the whole HSA draw is taxable	40,866	40,866	✓
no receipts and no modeled medical: nothing is qualified	0	0	✓
pre-65 non-qualified HSA draw carries the 20% additional tax	8,173	8,173	✓
prior receipts cover the draw: fully qualified	30,000	30,000	✓
prior receipts cover the draw: no taxable income and no penalty	1	1	✓
cap disabled: fraction-only legacy behavior (full draw qualified)	30,000	30,000	✓
post-65: non-qualified draw is income with no additional tax	1	1	✓
one-time non-medical HSA expense, no receipts: fully taxable (capacity 0)	1	1	✓
one-time non-medical HSA expense, receipts cover: fully qualified	1	1	✓
one-time MEDICAL HSA expense, no receipts: still qualified	0	0	✓
HSA: no RMD generated at any age	0	0	✓
Contribution limits enforced: self, age 56 = $5,400 max	5,400	5,400	✓
Contribution limits enforced: family, age 58 = $9,750 max	9,750	9,750	✓
Contributions stop at hsaContributionStopAge	1	1	✓
SSDI early Medicare (age 62) stops HSA contributions	1	1	✓
ACA MAGI reduced by HSA contribution	1	1	✓
Net worth includes HSA balance	195,000	195,000	✓

HSA-65 spouse 3/3

Test	Expected	Actual	Result
Age 60 (spouse 66 on Medicare): contribution = family limit 9,750, NOT 0 and NOT > limit	9,750	9,750	✓
Age 64: family-limit funding continues through the younger spouse (9,750)	9,750	9,750	✓
Age 65 (younger spouse now Medicare-eligible): contribution = 0	0	0	✓

ACA Medicare spouse 3/3

Test	Expected	Actual	Result
Age 62 (spouse 66 on Medicare): FPL% = 355 (2-person tax family), not 479 (wrong 1-person)	355	355	✓
Age 62: MAGI basis = 75,000 (2-person pricing)	75,000	75,000	✓
Age 62: subsidy retained (75,000 < 400% × 21,150 = 84,600 cliff)	1	1	✓

HSA-65 marketplace 5/5

Test	Expected	Actual	Result
Age 65 (spouse 62, ACA): contribution = self limit 5,400, not family 9,750 and not 0	5,400	5,400	✓
Age 65: conversion fills the 395% FPL cliff ceiling (AGI = 83,542), NOT collapsed to 0	83,542	83,542	✓
Age 65: rothConv = 88,942 (cliff ceiling minus negative pre-conversion MAGI)	88,942	88,942	✓
Age 65: subsidy retained (83,542 < 400% × 21,150 = 84,600 cliff)	1	1	✓
Age 68 (spouse 65): contribution stops (both Medicare-entitled)	0	0	✓

SS Claiming Optimizer 5/5

Test	Expected	Actual	Result
Returns all 81 claim-age paths (9 primary × 9 spouse)	81	81	✓
Top path = both claim at 70 (delay dominates DRC over long horizon)	1	1	✓
(70,70) lifetime SS = 1,740,960	1,740,960	1,740,960	✓
(62,62) lifetime SS = 1,285,200 (early claim −30%)	1,285,200	1,285,200	✓
(70,69) lifetime SS = 1,718,880 (spouse DRC 16% at 69)	1,718,880	1,718,880	✓

SS Optimizer SSDI 7/7

Test	Expected	Actual	Result
Primary SSDI, no spouse: 1 fixed path (not 9)	1	1	✓
Primary SSDI fixed path: age 68, flagged primarySSDI	1	1	✓
Primary SSDI, spouse not: 9 paths (not 81)	9	9	✓
Primary SSDI, spouse not: primary age constant 68 across all paths	1	1	✓
Spouse SSDI, primary not: 9 paths, spouse age constant 68	1	1	✓
Both on SSDI: 1 path (no choice for either)	1	1	✓
Control: no SSDI returns all 81 paths, flags false	1	1	✓

Medicare Transition 2/2

Test	Expected	Actual	Result
birthMonth=6 → healthcare ≈ full × 6/12 in transition year	6,000	6,000	✓
birthMonth=6 → medicareCost ≈ full × 6/12 in transition year	1,218	1,218	✓

Catch-Up Static 5/5

Test	Expected	Actual	Result
HSA self year 5, age 60, 3% inflation → $6,101	6,101	6,101	✓
HSA family year 9, age 64, 3% inflation → $12,417	12,417	12,417	✓
HSA year-zero invariance: self age 56 = $5,400 (regression of Test 10)	5,400	5,400	✓
IRA cumulative roth at year 5 (age 50 vs 44, 3% inflation) → delta $6,600	6,600	6,600	✓
IRA year-zero invariance: roth[0] delta = $1,100 (age 50 vs 44)	1,100	1,100	✓

Inherited IRA 16/16

Formula (post-2019 SECURE 10-year rule)

Forced annual distribution = remaining_balance ÷ years_remaining_in_window

10-year clock starts year of original owner's death; balance must reach zero by year 10.

Excluded from Roth conversion and Tax-Aware Drawdown. Traditional: ordinary income. Roth: tax-free.

SECURE Act 2019 • SECURE 2.0 Act §401 • IRS Pub 590-B

Sources: SECURE Act 2019 — 10-year distribution requirement for non-spouse beneficiaries; IRS Pub 590-B (distribution rules); SECURE 2.0 §401 (final regulations 2024). Engine: pooled post-2019 distribution logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
$0 balance returns null (truthy check)	1	1	✓
$1M at 0% return, 22% bracket → net ~$780K	780,000	780,000	✓
Balance fully depleted after 10 years	0	0	✓
Year 1 dist at 0% return = balance/10	100,000	100,000	✓
Higher bracket (24%) yields less net than 22%	1	1	✓
7% growth: total distributed > initial balance	1	1	✓
Post-2019: $100K, 10 yrs left → $10,000	10,000	10,000	✓
Post-2019: $100K, 1 yr left → full balance	100,000	100,000	✓
Post-2019: $0 balance → $0	0	0	✓
Post-2019: $250K, 5 yrs left → $50,000	50,000	50,000	✓
Pre-2020 stretch: age 50 yr 1, $1M → $27,624	27,624.309	27,624	✓
Pre-2020 stretch: age 50 yr 5 (divisor 32.2), $1M → $31,056	31,055.901	31,056	✓
Pre-2020 stretch: age 65 yr 1, $500K → $21,834	21,834.061	21,834	✓
Pre-2020 stretch: divisor floor at 1.0 (divisor would go negative)	500,000	500,000	✓
Distribution never exceeds balance	1,000	1,000	✓
Unknown regime returns 0	0	0	✓

Inherited Acct 19/19

Formula (inherited account integration with plan)

Forced distributions flow through ordinary income → SS taxation, MAGI, IRMAA, NIIT calculations

Balance continues to grow at nominal return between distributions.

Explicitly excluded from Roth conversion math (not eligible for conversion under SECURE).

SECURE Act • IRC §86 (SS taxation) • 42 U.S.C. §1395r (IRMAA)

Sources: SECURE Act (10-year rule); IRC §86 (SS taxation interaction); 42 U.S.C. §1395r (IRMAA MAGI). Engine: inherited distributions integrated with tax and MAGI pipelines in src/engine/09-engine.js.

Test	Expected	Actual	Result
Year 0: regular pretax balance = 500K (untouched)	500,000	500,000	✓
Year 0: inherited pretax = 450K after first distribution	450,000	450,000	✓
Year 0: inherited distribution = 50K	50,000	50,000	✓
Year 9 (age 69): inherited balance = 0 (fully distributed)	0	0	✓
Year 10 (age 70): inherited dist = 0 (nothing left)	0	0	✓
Net worth = sum of all buckets including inherited	1,266,180	1,266,180	✓
Inherited pretax distributions increase lifetime taxes	1	1	✓
Inherited distributions preserve pretax (less drawdown needed)	1	1	✓
Roth conversion pulls from pretax only (not inherited)	460,000	460,000	✓
Inherited balance unchanged by Roth conversion (still 450K)	450,000	450,000	✓
No standard RMD when only inherited pretax exists	0	0	✓
Inherited Roth has lower lifetime tax than inherited traditional	1	1	✓
Inherited Roth depleted by year 9	0	0	✓
Future inh: no distribution before inheritance (year=CY)	0	0	✓
Future inh: first share in year of death (year=IY) = balance/11 = 100K	100,000	100,000	✓
Future inh: second-year share at IY+1 = 100K	100,000	100,000	✓
Future inh: deadline (IY+10) — final 100K share drains balance to 0	1	1	✓
Future inh: no distribution after deadline (DL+1)	0	0	✓
Future inh: total distributed == starting balance (1,100,000)	1,100,000	1,100,000	✓

Inherited Stretch 8/8

Formula (pre-2020 grandfathered stretch + EDB exceptions)

RMD = balance ÷ Single Life Expectancy divisor (IRS Pub 590-B Table I)

Subtract-1 method: divisor_{year_n} = initial_divisor − (n − 1)

Four regimes: pre-2020 stretch, EDB-disabled, EDB-chronically-ill, EDB-not-more-than-10-yr-younger

SECURE Act §401(a)(9)(H)(ii) (EDB exceptions) • IRC §72(m)(7) • IRC §7702B(c)(2) • IRS Pub 590-B Table I

Sources: SECURE Act §401(a)(9)(H)(ii) (Eligible Designated Beneficiary exceptions to 10-year rule); IRC §72(m)(7) (disabled); IRC §7702B(c)(2) (chronically ill); IRS Pub 590-B Table I (Single Life Expectancy divisors). Engine: per-account stretch IRA logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Yr 1: age 55, $500K → ~$15,823	15,823	15,823	✓
Stretch balance adds to netWorth yr 1	1	1	✓
Inherited Roth stretch: tax-free distributions never raise tax	1	1	✓
Traditional stretch yr 1 inheritedDist recorded	12,658	12,658	✓
No regime field: v5.4 pooled behavior preserved	9,091	9,091	✓
Mixed stretch + post-2019: both distribute	29,252	29,252	✓
Stretch balance decreases year-over-year at 0% return	1	1	✓
EDB Disabled: yr 1 uses stretch math (100K / 31.6 age 55)	3,165	3,165	✓

Inherited Per-Account 3/3

Test	Expected	Actual	Result
Two post-2019 with different inheritedYear: independent schedules	25,758	25,758	✓
Earlier-inherited account depletes first	1	1	✓
Per-account distributionTiming respected (Roth)	9,091	9,091	✓

CG Harvesting 6/6

Formula (0% capital gains harvesting)

If ordinary_income + projected_gains ≤ 0% CG threshold (2025: $96,700 MFJ / $48,350 single):

harvest = min(remaining_room, unrealized_gains)

Basis steps up by harvested amount. IRMAA-aware: capped at next Medicare surcharge threshold.

IRC §1(h) (CG brackets) • IRS Rev. Proc. 2024-40 (2025 thresholds)

Sources: IRC §1(h) (preferential capital gains brackets); IRS Rev. Proc. 2024-40 (2025 0% CG threshold). Engine: CG harvesting logic in src/engine/09-engine.js, IRMAA-aware via same logic as Roth Smart Fill.

Test	Expected	Actual	Result
Disabled: zero harvested	1	1	✓
Enabled with basis: harvests in low-income year	1	1	✓
No unrealized gains: zero harvested	1	0	✓
Harvested amount ≤ unrealized gains	1	1	✓
SS-feedback: harvesting raises fedTax via SS provisional income	1	1	✓
SS-feedback: Fed Brkt not stale-dash in taxable harvest years	0	0	✓

F-217 MAGI Components 3/3

Test	Expected	Actual	Result
earnedFederalTaxable exposed on year-row	1	1	✓
taxableWd exposed on year-row	1	1	✓
taxableRothConv exposed on year-row	1	1	✓

TLH 4/4

Formula (tax-loss harvesting)

Realized losses first offset realized capital gains dollar-for-dollar.

Excess losses offset up to $3,000/year of ordinary income (IRC §1211(b)).

Remaining unused losses carry forward indefinitely (IRC §1212(b)).

IRC §1211 • IRC §1212 • IRS Schedule D

Sources: IRC §1211 (loss limitation); IRC §1212(b) (capital loss carryover); IRS Schedule D (Form 1040). Engine: TLH offset and carry-forward in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: zero offset	1	1	✓
$5K losses: offset applied	1	1	✓
$3K ordinary offset when minimal CG	1	1	✓
Carry-forward accumulates across years	1	1	✓

Itemized Deductions 4/4

Formula (itemized vs standard)

Itemized total = SALT (OBBB cap: $40K 2025-2029 phasing down above $500K MAGI, $10K from 2030) + medical above 7.5% AGI + non-QCD charity (≤60% AGI)

Engine uses max(standard + senior + OBBB, itemized) each year.

Senior additions and OBBB senior deduction apply to the standard deduction only.

IRC §63 • IRC §164(b)(6) as amended by OBBB Act P.L. 119-21 • IRC §213 (medical) • IRC §170 (charity) • OBBB Act §102

Sources: IRC §63 (standard vs itemized); IRC §164(b)(6) as amended by OBBB Act P.L. 119-21 (2025); IRC §213 (medical, 7.5% AGI floor); IRC §170 (charitable, 60% AGI cap). Engine: deduction comparison logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: uses standard deduction	1	1	✓
SALT $10K + charity $25K beats standard for single filer	1	1	✓
Low SALT, no charity: standard wins for MFJ senior	1	1	✓
Medical 7.5% AGI floor applied correctly	1	1	✓

SALT Cap (OBBB) 6/6

Formula (OBBB SALT cap, year-aware)

2025 base cap = $40,000 (MFJ/Single). Grows 1% per year 2026-2029.

Phase-down: cap reduced by 30% of MAGI excess above $500,000 threshold (also grows 1%/yr).

Floor: cap cannot drop below $10,000 in any year. Reverts to $10,000 flat in 2030+.

OBBB Act P.L. 119-21 (2025) amending IRC §164(b)(6)

Sources: One Big Beautiful Bill Act, P.L. 119-21, enacted July 4, 2025, amending IRC §164(b)(6). Effective 2025-2029 with annual growth, phase-down above $500K MAGI, floor $10K; reverts to TCJA $10K baseline in 2030. Engine: saltCapFor(year, magi) helper in src/engine/07-regulatory.js, called from three sites in src/engine/09-engine.js (main itemized flow, Smart Fill bracket-room calc, and Tax-Aware Drawdown scenario).

Test	Expected	Actual	Result
2025 base cap $40,000 MFJ/Single	40,000	40,000	✓
2026 cap with 1% growth: $40,400	40,400	40,400	✓
2030 reversion to $10,000 TCJA baseline	10,000	10,000	✓
2025 phase-down at MAGI $550K: cap $25,000	25,000	25,000	✓
2025 phase-down floor at MAGI $700K: cap $10,000	10,000	10,000	✓
2026 phase-down threshold also grows: MAGI $505K → full cap	40,400	40,400	✓

DAF Bunching 4/4

Formula (charitable bunching)

Bunch N years of charitable giving into one year (typically 2–3).

In bunch year: itemized deduction dominates standard; claim full bunched amount.

In off years: standard deduction applies; charitable = 0. Total giving unchanged.

IRC §170 (charitable contributions) • DAF regulations (IRS Notice 2006-109)

Sources: IRC §170 (charitable contribution deduction); IRS Notice 2006-109 (DAF rules); IRC §63 (standard vs itemized comparison). Engine: bunching logic in src/engine/09-engine.js routes charitable giving by year.

Test	Expected	Actual	Result
Disabled: charity same every year	1	1	✓
Every-2yr: bunch year has 2x charity	1	1	✓
Every-2yr: off year has zero charity	1	1	✓
Lifetime charity total unchanged vs no bunching	1	1	✓

QLAC 21/21

Formula (Qualified Longevity Annuity Contract)

Purchase from pre-tax account; excluded from RMD base until payments begin.

Max purchase (2026): $210,000 (SECURE 2.0 §202; IRS Notice 2025-67).

Payments begin by age 85; taxed as ordinary income when received.

SECURE 2.0 Act §202 • Treas. Reg. §1.401(a)(9)-6

Sources: SECURE 2.0 Act §202 ($200K cap effective 2024, inflation-adjusted to $210K for 2026 per IRS Notice 2025-67); Treas. Reg. §1.401(a)(9)-6 (QLAC exclusion from RMD base). Engine: QLAC purchase and payment logic in src/engine/09-engine.js.

Test	Expected	Actual	Result
Disabled: no QLAC payout or balance	1	1	✓
Purchase reduces pre-tax balance at purchase age	1	1	✓
RMD lower with QLAC than without	1	1	✓
Payout starts at payoutStartAge as ordinary income	1	1	✓
2026 QLAC limit: $210,000	210,000	210,000	✓
Engine caps purchase at QLAC_LIMIT when user requests more	210,000	210,000	✓
Unfunded QLAC pays nothing (no pre-tax pool at purchase age)	0	0	✓
Balance-constrained purchase caps the premium at the available pre-tax balance	100,000	100,000	✓
Balance-constrained purchase scales the annuity to the premium actually paid	9,000	9,000	✓
Pre-existing contract (purchase age before plan start) still pays	15,000	15,000	✓
Report Card offers no QLAC when the pre-tax pool is empty at the purchase age	0	0	✓
Guard precondition: the fixture really does drain the pool before age 70	0	0	✓
Dual disabled: per-owner balances both 0	1	1	✓
Primary-only QLAC: primary balance = 200K, spouse balance = 0	200,000	200,000	✓
Primary-only QLAC: spouse balance unchanged	0	0	✓
Dual QLAC: per-owner balances both = 200K at purchase age	400,000	400,000	✓
Dual QLAC: qlacBalance backward-compat = primary + spouse	0	0	✓
Dual QLAC: netWorth includes both owners QLAC balance	1,614,924	1,614,924	✓
Spouse-only QLAC: payout active when spouse reaches payoutStartAge	1	1	✓
F-289: spouse-only QLAC pension equals no-QLAC pension at payout age	0	0	✓
F-289: spouse-only QLAC pensionTaxable equals no-QLAC pensionTaxable at payout age	0	0	✓

F-273 3/3

Test	Expected	Actual	Result
Pre-59.5 pre-tax discretionary draws incur 10% early withdrawal penalty	1	1	✓
72(t) penalty = 10% of discretionary pre-tax draw (within rounding)	0	0	✓
Post-59.5 pre-tax draws incur no 72(t) penalty	1	1	✓

F-288 5/5

Test	Expected	Actual	Result
MA gov pension < MA private pension at same income	1	1	✓
NY gov pension < NY private pension at same income	1	1	✓
HI gov pension < HI private pension at same income	1	1	✓
OR gov pension (within $6,250 cap) < OR private pension at same income	1	1	✓
OR cap binding: $12K gov > $6K gov (excess above $6,250 taxed)	1	0	✓

Retire Year 11/11

Test	Expected	Actual	Result
Not-passed birthday, retireMonth before birthMonth: partial in yr0	60,000	60,000	✓
Not-passed birthday, retireMonth before birthMonth: zero in yr1	0	0	✓
Passed birthday, retireMonth after birthMonth: partial in yr0	60,000	60,000	✓
Passed birthday, retireMonth after birthMonth: zero in yr1	0	0	✓
Passed birthday, future retireMonth before birthMonth: full in yr5	120,000	120,000	✓
Passed birthday, future retireMonth before birthMonth: partial in yr6	10,000	10,000	✓
Passed birthday, future retireMonth before birthMonth: zero in yr7	0	0	✓
Not-passed birthday, retireMonth after birthMonth: partial in yr0	100,000	100,000	✓
Not-passed birthday, retireMonth after birthMonth: zero in yr1	0	0	✓
Spouse not-passed birthday, retireMonth before birthMonth: spouse partial in yr0	60,000	60,000	✓
Spouse not-passed birthday, retireMonth before birthMonth: spouse zero in yr1	0	0	✓

Roth Conversion Gate 12/12

Formula

preTax = preTaxConvertible + Σ(preTaxGatedTranches[].balance)

Conversion cap = preTaxConvertible // never the full preTax pool

At year start: for each tranche, if age ≥ unlockAge then convertible ←← tranche (and tranche removed)

Unlock age (primary frame): primaryRetires→retirementAge; spouseRetires→spouseRetirementAge + (currentAge - spouseAge); specificAge→conversionGateAge

Engine: src/engine/09-engine.js (v5.7). Per-account field: account.conversionGate. Spouse-gated coerces to always when spouseEnabled is false.

Sources: Engine logic in src/engine/09-engine.js — split-pool model ensures employer plans without in-service in-plan Roth rollover (IRR) are excluded from conversions until the account's gate opens. RMDs, QCDs, QLAC, and regular withdrawals continue to act on the full pre-tax pool (reducing gated tranches proportionally) — the gate restricts conversions only. Backward compatible: absent conversionGate defaults to 'always'.

Test	Expected	Actual	Result
Before primary retires: conversion caps at IRA (convertible) balance only	50,000	50,000	✓
After convertible pool drained, conversions stop even with gated balance remaining	0	0	✓
At primaryRetires age, gated 401k unlocks and permits conversion again	1	1	✓
Without gate, conversions continue at age 62 from full pretax pool	100,000	100,000	✓
Absent conversionGate field = always convertible (backward compat)	100,000	100,000	✓
Spouse-gated account: still locked when spouse < spouseRetirementAge	0	0	✓
Spouse-gated account: unlocks when spouse reaches spouseRetirementAge	1	1	✓
spouseRetires gate with spouseEnabled=false coerces to always-convertible	50,000	50,000	✓
specificAge gate: still locked before the specified age	0	0	✓
specificAge gate: unlocks at the specified primary age	1	1	✓
Account identity holds with gated tranches in pool	0	0	✓
RMDs draw proportionally from full pool including gated tranches	1	1	✓

F-215 Mixed-Retirement Spouse Deferral 5/5

Test	Expected	Actual	Result
Fix path ordinary AGI (agi - capGains) matches gate path at Y3 (spouse age 60, working)	145,250	145,251	✓
rothConv identical across paths — LTCG does not crowd out an ordinary bracket fill	71,169	71,169	✓
F-249a: the non-retired shortfall sale realizes gain (capGains_B > capGains_A)	1	1	✓
Fix path earned matches gate path earned at Y3	97,631	97,631	✓
Pre-retirement year Y1: both paths produce same AGI (gate runs in both)	73,655	73,655	✓

Non-Retired Conversion-Sale Gain (F-239) 5/5

Test	Expected	Actual	Result
A: conversionSaleGain === round(sold x 0.40) (taxable src)	1,048	1,048	✓
B: capGains === conversionSaleGain (same-year fold)	1,048	1,048	✓
D: cgTax === 0 (IRC §1(h)(1)(B) 0% LTCG rate)	0	0	✓
C1: cash-overflow conversionSaleGain === round(sold x 0.40)	648	648	✓
C1b: cash-overflow conversionSaleGain > 0	1	1	✓

Dual-Owner RMD 9/9

Test	Expected	Actual	Result
Spouse RMD fires at spAge 73 (projection yr 4)	1	1	✓
Primary RMD = 0 at primary age 69 (below RMD start)	0	0	✓
Total rmd = rmdSpouse when only spouse at RMD age	22,487	22,487	✓
Spouse RMD amount ≈ balance ÷ 26.5 at age 73	22,487	22,487	✓
Primary RMD fires at primary age 75 (projection yr 10)	1	1	✓
Spouse RMD still firing at spAge 79 (yr 10)	1	1	✓
Total rmd = rmdPrimary + rmdSpouse when both at RMD age	61,814	61,814	✓
Invariant: preTax = preTaxPrimary + preTaxSpouse every year	1	1	✓
Opt-out: no owner:spouse account → preTaxSpouse stays 0	1	1	✓

Dual-Owner Growth 2/2

Test	Expected	Actual	Result
Primary bucket grows at 5% (per-owner rate)	638,141	638,141	✓
Spouse bucket grows at 7% (per-owner rate)	701,276	701,276	✓

Dual-Owner Rollover 2/2

Test	Expected	Actual	Result
Primary death → spouse absorbs pool (preTaxPrimary = 0)	0	0	✓
Spouse death → primary absorbs pool (preTaxSpouse = 0)	0	0	✓

Debt Amortization 11/11

Test	Expected	Actual	Result
Year 1 interest: $200K @ 6% / $1,199.10/mo	11,933	11,933	✓
Year 1 principal: $200K @ 6% / $1,199.10/mo	2,456	2,456	✓
Year 1 ending balance: $200K @ 6% / $1,199.10/mo	197,544	197,544	✓
Year 1 total paid: 12 × $1,199.10/mo	14,389	14,389	✓
$200K @ 6% / $1,199.10/mo pays off in 30 years	30	31	✓
Zero-rate loan: $12K @ 0% / $1,000/mo — no interest	0	0	✓
Zero-rate loan: $12K @ 0% / $1,000/mo — paid off in year 1	1	1	✓
Zero balance: no payment, no interest	0	0	✓
Payment < monthly interest: balance unchanged	200,000	200,000	✓
Engine integration: year-1 interest matches helper	11,933	11,933	✓
Engine integration: year-1 payments matches helper	14,389	14,389	✓

Relocation Scenario 7/7

Test	Expected	Actual	Result
No relocation params: CA tax non-zero pre-retirement (age 60)	1	1	✓
Move at 70: pre-move year (age 65) uses original state	1	1	✓
Move at 70: post-move year (age 75) uses target state	0	0	✓
Move at 70: cutover year (age 70 itself) uses target state	0	0	✓
Move at currentAge: target state for entire projection	0	0	✓
Move beyond endAge: original state for entire projection	1	1	✓
Pre-retirement move at 55: working year (age 60) uses target state	0	0	✓

Multi-relocation 6/6

Test	Expected	Actual	Result
Age 69 stays in the origin state	1	1	✓
Age 70 switches to the first destination	1	1	✓
Age 79 stays in the first destination	1	1	✓
Age 80 switches to the second destination	1	1	✓
Age 85 stays in the second destination	1	1	✓
CA → WA → CA ends in CA	1	1	✓

Roth Multi-Phase 6/6

Test	Expected	Actual	Result
Empty phases array: identical to absent phases (regression)	68,432	68,432	✓
Single phase = single-target (full-window 12% phase)	1,235	1,235	✓
Two-phase: 24% phase produces larger conv than 12% phase	1	1	✓
Gap year (age 68): zero conversion	0	0	✓
Phase boundary: endAge is inclusive (age 67 is in phase 1)	1	1	✓
Outer rc.startAge gates phases: age 60 outside outer window → 0	0	0	✓

Account Canon 13/13

Test	Expected	Actual	Result
Legacy type:cash → type:taxable	1	1	✓
Legacy type:cash → subtype:cash	1	1	✓
Legacy type:cash preserves balance	65,000	65,000	✓
Legacy type:cash preserves returnRate	4.5	4.5	✓
Canonical taxable (no subtype) unchanged	1	1	✓
Type pretax passes through unchanged	1	1	✓
Type roth passes through unchanged	1	1	✓
Type hsa passes through unchanged	1	1	✓
Type inherited-pretax passes through unchanged	1	1	✓
Type inherited-roth passes through unchanged	1	1	✓
canonicalizeAccount is idempotent	1	1	✓
Legacy type:cash without returnRate → default 4	4	4	✓
Legacy cash account → engine cash bucket > 0 in year 0	1	1	✓

Optimizer Blend 8/8

Test	Expected	Actual	Result
Pre-tax overridden to nominalReturn	7	7	✓
Roth overridden to nominalReturn	7	7	✓
Taxable-investment overridden	7	7	✓
Cash subtype keeps its rate	4.5	4.5	✓
HSA overridden to nominalReturn	7	7	✓
Input array not mutated	5	5	✓
blendedAccountsForOptimizer is idempotent	7	7	✓
Integration: real Roth 10% > blended Roth 7% by year 30	1	1	✓

Divergence 14/14

Test	Expected	Actual	Result
pre-tax 5% vs Roth 9% → shouldWarn:true	1	1	✓
pre-tax 5% vs Roth 9% → divergence == 4	4	4	✓
pre-tax 6% vs Roth 7.5% (1.5pp) → shouldWarn:false	0	0	✓
Exactly 2.0pp → shouldWarn:true	1	1	✓
Roth < $10K → shouldWarn:false	0	0	✓
No Roth → shouldWarn:false	0	0	✓
Multi-account pre-tax: weighted avg 5.4%	5.4	5.4	✓
Multi-account divergence 2.6pp → shouldWarn:true	1	1	✓
Equal pre-tax/Roth but brokerage +2pp → shouldWarn:true	1	1	✓
maxSpread reflects the taxable bucket (2.0pp)	2	2	✓
legacy divergence stays pre-tax-vs-Roth (0.0 when equal)	0	0	✓
cash is excluded from the taxable bucket (3% cash does not widen the spread)	7	7	✓
Roth 8% vs brokerage 5% → shouldWarn:true (conversions flattered)	1	1	✓
maxSpread 3.0pp when the Roth out-earns the brokerage	3	3	✓

Tax Payment v6.8 11/11

Test	Expected	Actual	Result
Single retiree FL: tax > 0 in year 1	1	1	✓
Single retiree FL: withdrawal exceeds raw expense gap	1	1	✓
Couple MFJ GA: state tax > 0 with $50K taxable pension	1	1	✓
Couple MFJ GA: withdrawal covers fed+state tax bill	1	1	✓
Stable-income retiree: iteration converges from year 1+ (warm-start)	1	1	✓
Year record exposes taxConvergenceFlag as boolean	1	1	✓
NIIT triggers for high-MAGI single via iteration	1	1	✓
SS taxation propagates through iteration (couple MFJ)	1	1	✓
wdOrder honored: roth untouched when earlier sources suffice	1	1	✓
Pre-retirement: taxConvergenceFlag stays false (no iteration)	1	1	✓
Pre-retirement: withdrawal stays 0 (no fillGap path)	1	1	✓

Roth 5-year 10/10

Test	Expected	Actual	Result
Age 58 (yr 3 post-conv): $5K Roth wd → ~$500 penalty (iter cascade adds slight overshoot)	530	556	✓
Age 60: Roth wd → no penalty (age >59.5 exemption)	0	0	✓
Age 61: Roth wd → no penalty (age + 5-yr both clear)	0	0	✓
Two conversions, $15K wd at age 54 → penalty oldest-first ≈ $1500-$1700	1,600	1,668	✓
Age 56 ($5K wd, 1yr post-conv) → ~$500 penalty	530	555	✓
Age 60 ($10K wd, 5yr post-conv but >59.5) → no penalty	0	0	✓
No conversions, age 55 Roth wd → no penalty (empty tranches)	0	0	✓
F-249b: one-time Roth expense penalty enters the SAME-year fedTax	2,000	2,000	✓
F-249b: penalty recorded on the expense-year row	2,000	2,000	✓
F-249b: nothing deferred into the following year	0	0	✓

F-252 3/3

Test	Expected	Actual	Result
Year 1: pooled blend and per-account growth agree (they must)	212,000	212,000	✓
Year 2: accounts grow at their OWN rates, not a frozen blend	224,800	224,800	✓
No distribution contaminates the growth measurement	0	0	✓

Inherited Roth Backload 7/7

Test	Expected	Actual	Result
Default even-spread: year 2026 has non-zero inherited Roth dist	1	1	✓
Back-load: zero distribution in 2026 (year 4 of 10)	1	1	✓
Back-load: zero distribution in 2032 (year 9 of 10)	1	1	✓
Back-load: full balance distributed in deadline year 2033	1	1	✓
Back-load total distributions > even-spread total (extra compounding)	1	1	✓
Back-load: inherited Roth balance = 0 after year 10	1	1	✓
Back-load: lifetime federal tax not increased by inherited Roth timing	1	1	✓

Brokerage Dividend Yield 9/9

Test	Expected	Actual	Result
4% × $1M brokerage = $40K dividend income (year 0)	40,000	40,000	✓
$40K brokerage QD reflected in MAGI	1	1	✓
Ordinary dividend yield produces higher fed tax than qualified	1	1	✓
Account without dividendYield: zero dividend income	0	0	✓
Multi-account: dividends sum correctly	40,000	40,000	✓
Mixed qualified + ordinary: brokerageDividendIncome sums both	40,000	40,000	✓
Untouched brokerage: dividend income grows with balance over 10 years	1	1	✓
Drained brokerage: dividend income shrinks as balance is withdrawn	1	1	✓
No brokerage accounts: zero div income, no NaN	1	1	✓

QD Pipeline Regression 8/8

Test	Expected	Actual	Result
$50K QD stream raises lifetime fed tax	1	1	✓
$50K QD stream reflected in MAGI	1	1	✓
High-MAGI single filer: NIIT > 0 on QD	1	1	✓
$30K QD alone < $48,350 single 0% LTCG threshold → $0 fed tax	0	0	✓
F-037: high-MAGI single with non-QD stream pays NIIT > 0	1	1	✓
F-037: nonqualifiedDividends field exposed in year output	250,000	250,000	✓
F-037: high-MAGI single with ordinary brokerage div pays NIIT > 0	1	1	✓
F-037: $250K QD and $250K non-QD produce equal NIIT (same NII base)	2,921	2,921	✓

Monte Carlo Envelopes 6/6

Test	Expected	Actual	Result
p10/median/p90 returned and equal-length	1	1	✓
p10 <= median <= p90 at EVERY age (the fan-chart property)	1	1	✓
Envelope entry has age/year/retired/netWorth fields	1	1	✓
Final-year p10 < final-year p90 (non-degenerate)	1	1	✓
Final-year envelope spread > year-0 spread (variance grows)	1	1	✓
successRate is integer 0-100	1	1	✓

yearEndAge 6/6

Test	Expected	Actual	Result
born March 1961, projYear 2026 → year-end age 65	65	65	✓
born December 1961, projYear 2026 → year-end age 65	65	65	✓
born January 1962, projYear 2026 → year-end age 64	64	64	✓
born March 1961, projYear 2025 → year-end age 64	64	64	✓
born March 1961, projYear 2030 → year-end age 69	69	69	✓
born 1961, projYear 1961 → age 0 (newborn)	0	0	✓

OBBB senior deduction 6/6

Test	Expected	Actual	Result
F-213: obbbSeniorDeductionFor returns 6000 in 2025	6,000	6,000	✓
F-213: obbbSeniorDeductionFor returns 6000 in 2026	6,000	6,000	✓
F-213: obbbSeniorDeductionFor returns 6000 in 2027	6,000	6,000	✓
F-213: obbbSeniorDeductionFor returns 6000 in 2028	6,000	6,000	✓
F-213: obbbSeniorDeductionFor returns 0 in 2024 (pre-window)	0	0	✓
F-213: obbbSeniorDeductionFor returns 0 in 2029 (post-sunset)	0	0	✓

OBBB phase-out threshold 4/4

Test	Expected	Actual	Result
F-213: obbbPhaseoutThresholdFor MFJ returns 150000 in 2025	150,000	150,000	✓
F-213: obbbPhaseoutThresholdFor MFJ returns 150000 in 2026	150,000	150,000	✓
F-213: obbbPhaseoutThresholdFor MFJ returns 150000 in 2027	150,000	150,000	✓
F-213: obbbPhaseoutThresholdFor MFJ returns 150000 in 2028	150,000	150,000	✓

F-214 401(k) AGI 4/4

Test	Expected	Actual	Result
Trad-only: AGI = $100k+$80k − $23.5k(Trad) − $15k(Trad) = $141,500	141,500	141,500	✓
Roth-only: AGI = $100k+$80k = $180,000 (no Box-1 reduction)	180,000	180,000	✓
Mixed P-Roth/S-Trad: AGI = $100k + ($80k − $15k) = $165,000	165,000	165,000	✓
Mixed P-Trad/S-Roth: AGI = ($100k − $23.5k) + $80k = $156,500	156,500	156,500	✓

v6.47 RMD 17/17

Test	Expected	Actual	Result
Legacy default: rmd > 0 in age-74 row	1	1	✓
Legacy default: rmdReinvested > 0 (cash funds gap, RMD reinvests)	1	1	✓
Legacy default: withdrawalForSpending + rmdReinvested === withdrawal	127,565	127,565	✓
Legacy default: rmdReinvested ≈ rmd (entire RMD reinvested when cash funds gap)	78,431	78,431	✓
spendFirst Case A (RMD < gap): rmdReinvested === 0	0	0	✓
spendFirst Case A: withdrawalForSpending + rmdReinvested === withdrawal	42,435	42,435	✓
spendFirst Case A: withdrawalForSpending >= rmd (RMD fully went to spending)	1	1	✓
spendFirst Case B (RMD > gap): rmdReinvested > 0 AND < rmd	1	1	✓
spendFirst Case B: withdrawalForSpending + rmdReinvested === withdrawal	78,431	78,431	✓
spendFirst Case B: rmdReinvested === rmd − (gap-from-rmd)	29,297	29,297	✓
cash dest: cash[cash-dest] − cash[brok-dest] === rmdReinvested	1	1	✓
cash dest: taxableInv[brok-dest] − taxableInv[cash-dest] === rmdReinvested	1	1	✓
cash dest: total cash + brokerage equals brokerage-dest equivalent	1	1	✓
invariant: withdrawalForSpending + rmdReinvested === withdrawal in EVERY year	1	1	✓
invariant: no violating year in projection (loop diagnostic)	-1	-1	✓
migration equivalence: missing rmdHandling === explicit legacy default (withdrawal[0])	127,565	127,565	✓
migration equivalence: missing rmdHandling === explicit legacy default (rmdReinvested[0])	78,431	78,431	✓

Per-Spouse HC 16/16

Test	Expected	Actual	Result
ACA primary older: healthcare > 0 at primary age 67 (spouse 62)	1	1	✓
ACA primary older: healthcarePhase = split at primary 67	1	1	✓
ACA primary older: healthcarePhase = couple at primary 63	1	1	✓
ACA primary older: healthcare = 0 at primary 71 (both on Medicare)	0	0	✓
ACA primary older: enrollees = 2 at primary 63, 1 at primary 67	1	1	✓
ACA split benchmark < couple benchmark	1	1	✓
ACA spouse older: healthcare > 0 at primary 62 (split phase)	1	1	✓
ACA spouse older: healthcarePhase = couple at primary 58	1	1	✓
Same-age couple regression: healthcare = 0 at 66 (both on Medicare at 65)	0	0	✓
Single filer regression: healthcare = 0 at 66	0	0	✓
SSDI primary: healthcare > 0 at primary 60 (spouse still pre-Medicare)	1	1	✓
SSDI primary: healthcarePhase = split at primary 60	1	1	✓
Retiree plan split: cost at 67 < cost at 63 (single < couple)	1	1	✓
Retiree plan fallback ratio: split cost ≈ annualCost × 0.5 × inflation	9,850	9,850	✓
spouse_plan: primary on Medicare + spouse still working → $0	0	0	✓
survivor: healthcare active for younger spouse before their Medicare	1	1	✓

F-225 per-source W/D 204/204

Test	Expected	Actual	Result
Clarks age 64: per-source sum == withdrawal	0	0	✓
Clarks age 64: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 65: per-source sum == withdrawal	19,807	19,807	✓
Clarks age 65: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 66: per-source sum == withdrawal	21,174	21,174	✓
Clarks age 66: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 67: per-source sum == withdrawal	59,946	59,946	✓
Clarks age 67: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 68: per-source sum == withdrawal	65,166	65,166	✓
Clarks age 68: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 69: per-source sum == withdrawal	42,538	42,538	✓
Clarks age 69: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 70: per-source sum == withdrawal	44,857	44,857	✓
Clarks age 70: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 71: per-source sum == withdrawal	47,254	47,254	✓
Clarks age 71: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 72: per-source sum == withdrawal	49,758	49,758	✓
Clarks age 72: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 73: per-source sum == withdrawal	52,337	52,337	✓
Clarks age 73: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 74: per-source sum == withdrawal	55,040	55,040	✓
Clarks age 74: wdPretaxRMD == rmd - qcd	0	0	✓
Clarks age 75: per-source sum == withdrawal	57,848	57,848	✓
Clarks age 75: wdPretaxRMD == rmd - qcd	52,218	52,218	✓
Clarks age 76: per-source sum == withdrawal	60,750	60,750	✓
Clarks age 76: wdPretaxRMD == rmd - qcd	55,384	55,384	✓
Clarks age 77: per-source sum == withdrawal	63,787	63,787	✓
Clarks age 77: wdPretaxRMD == rmd - qcd	58,492	58,492	✓
Clarks age 78: per-source sum == withdrawal	66,936	66,936	✓
Clarks age 78: wdPretaxRMD == rmd - qcd	62,045	62,045	✓
Clarks age 79: per-source sum == withdrawal	70,201	70,201	✓
Clarks age 79: wdPretaxRMD == rmd - qcd	65,825	65,825	✓
Clarks age 80: per-source sum == withdrawal	73,608	73,608	✓
Clarks age 80: wdPretaxRMD == rmd - qcd	69,853	69,853	✓
Clarks age 81: per-source sum == withdrawal	76,856	76,856	✓
Clarks age 81: wdPretaxRMD == rmd - qcd	73,765	73,765	✓
Clarks age 82: per-source sum == withdrawal	80,182	80,182	✓
Clarks age 82: wdPretaxRMD == rmd - qcd	78,323	78,323	✓
Clarks age 83: per-source sum == withdrawal	83,649	83,649	✓
Clarks age 83: wdPretaxRMD == rmd - qcd	82,746	82,746	✓
Clarks age 84: per-source sum == withdrawal	87,954	87,954	✓
Clarks age 84: wdPretaxRMD == rmd - qcd	87,954	87,954	✓
Clarks age 85: per-source sum == withdrawal	93,605	93,605	✓
Clarks age 85: wdPretaxRMD == rmd - qcd	92,934	92,934	✓
Clarks age 86: per-source sum == withdrawal	100,700	100,700	✓
Clarks age 86: wdPretaxRMD == rmd - qcd	98,131	98,131	✓
Clarks age 87: per-source sum == withdrawal	109,386	109,386	✓
Clarks age 87: wdPretaxRMD == rmd - qcd	103,542	103,542	✓
Clarks age 88: per-source sum == withdrawal	119,022	119,022	✓
Clarks age 88: wdPretaxRMD == rmd - qcd	108,364	108,364	✓
Clarks age 89: per-source sum == withdrawal	130,576	130,576	✓
Clarks age 89: wdPretaxRMD == rmd - qcd	114,151	114,151	✓
Clarks age 90: per-source sum == withdrawal	143,101	143,101	✓
Clarks age 90: wdPretaxRMD == rmd - qcd	119,139	119,139	✓
Clarks age 91: per-source sum == withdrawal	156,635	156,635	✓
Clarks age 91: wdPretaxRMD == rmd - qcd	124,153	124,153	✓
Clarks age 92: per-source sum == withdrawal	171,075	171,075	✓
Clarks age 92: wdPretaxRMD == rmd - qcd	129,153	129,153	✓
Clarks age 93: per-source sum == withdrawal	186,250	186,250	✓
Clarks age 93: wdPretaxRMD == rmd - qcd	134,089	134,089	✓
Clarks age 94: per-source sum == withdrawal	200,453	200,453	✓
Clarks age 94: wdPretaxRMD == rmd - qcd	137,434	137,434	✓
Clarks age 95: per-source sum == withdrawal	213,238	213,238	✓
Clarks age 95: wdPretaxRMD == rmd - qcd	140,446	140,446	✓
Lees age 59: per-source sum == withdrawal	0	0	✓
Lees age 59: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 60: per-source sum == withdrawal	0	0	✓
Lees age 60: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 61: per-source sum == withdrawal	0	0	✓
Lees age 61: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 62: per-source sum == withdrawal	21,423	21,423	✓
Lees age 62: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 63: per-source sum == withdrawal	23,711	23,711	✓
Lees age 63: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 64: per-source sum == withdrawal	117,063	117,063	✓
Lees age 64: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 65: per-source sum == withdrawal	122,172	122,172	✓
Lees age 65: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 66: per-source sum == withdrawal	119,680	119,680	✓
Lees age 66: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 67: per-source sum == withdrawal	124,833	124,833	✓
Lees age 67: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 68: per-source sum == withdrawal	140,079	140,079	✓
Lees age 68: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 69: per-source sum == withdrawal	111,107	111,107	✓
Lees age 69: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 70: per-source sum == withdrawal	46,232	46,232	✓
Lees age 70: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 71: per-source sum == withdrawal	46,312	46,312	✓
Lees age 71: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 72: per-source sum == withdrawal	49,198	49,198	✓
Lees age 72: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 73: per-source sum == withdrawal	52,206	52,206	✓
Lees age 73: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 74: per-source sum == withdrawal	55,396	55,396	✓
Lees age 74: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 75: per-source sum == withdrawal	67,690	67,690	✓
Lees age 75: wdPretaxRMD == rmd - qcd	67,690	67,690	✓
Lees age 76: per-source sum == withdrawal	78,460	78,460	✓
Lees age 76: wdPretaxRMD == rmd - qcd	72,123	72,123	✓
Lees age 77: per-source sum == withdrawal	120,454	120,454	✓
Lees age 77: wdPretaxRMD == rmd - qcd	107,606	107,606	✓
Lees age 78: per-source sum == withdrawal	160,399	160,399	✓
Lees age 78: wdPretaxRMD == rmd - qcd	114,627	114,627	✓
Lees age 79: per-source sum == withdrawal	204,928	204,928	✓
Lees age 79: wdPretaxRMD == rmd - qcd	121,927	121,927	✓
Lees age 80: per-source sum == withdrawal	227,314	227,314	✓
Lees age 80: wdPretaxRMD == rmd - qcd	129,832	129,832	✓
Lees age 81: per-source sum == withdrawal	241,389	241,389	✓
Lees age 81: wdPretaxRMD == rmd - qcd	137,711	137,711	✓
Lees age 82: per-source sum == withdrawal	256,976	256,976	✓
Lees age 82: wdPretaxRMD == rmd - qcd	146,574	146,574	✓
Lees age 83: per-source sum == withdrawal	272,004	272,004	✓
Lees age 83: wdPretaxRMD == rmd - qcd	155,107	155,107	✓
Lees age 84: per-source sum == withdrawal	288,797	288,797	✓
Lees age 84: wdPretaxRMD == rmd - qcd	165,003	165,003	✓
Lees age 85: per-source sum == withdrawal	305,059	305,059	✓
Lees age 85: wdPretaxRMD == rmd - qcd	174,407	174,407	✓
Lees age 86: per-source sum == withdrawal	322,462	322,462	✓
Lees age 86: wdPretaxRMD == rmd - qcd	184,551	184,551	✓
Lees age 87: per-source sum == withdrawal	340,170	340,170	✓
Lees age 87: wdPretaxRMD == rmd - qcd	194,807	194,807	✓
Lees age 88: per-source sum == withdrawal	357,141	357,141	✓
Lees age 88: wdPretaxRMD == rmd - qcd	204,410	204,410	✓
Lees age 89: per-source sum == withdrawal	375,948	375,948	✓
Lees age 89: wdPretaxRMD == rmd - qcd	215,432	215,432	✓
Lees age 90: per-source sum == withdrawal	392,871	392,871	✓
Lees age 90: wdPretaxRMD == rmd - qcd	225,026	225,026	✓
Lees age 91: per-source sum == withdrawal	410,884	410,884	✓
Lees age 91: wdPretaxRMD == rmd - qcd	235,248	235,248	✓
Lees age 92: per-source sum == withdrawal	428,538	428,538	✓
Lees age 92: wdPretaxRMD == rmd - qcd	244,962	244,962	✓
Lees age 93: per-source sum == withdrawal	446,310	446,310	✓
Lees age 93: wdPretaxRMD == rmd - qcd	254,607	254,607	✓
Lees age 94: per-source sum == withdrawal	461,510	461,510	✓
Lees age 94: wdPretaxRMD == rmd - qcd	262,123	262,123	✓
Lees age 95: per-source sum == withdrawal	476,270	476,270	✓
Lees age 95: wdPretaxRMD == rmd - qcd	269,155	269,155	✓
Washingtons age 63: per-source sum == withdrawal	0	0	✓
Washingtons age 63: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 64: per-source sum == withdrawal	0	0	✓
Washingtons age 64: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 65: per-source sum == withdrawal	12,730	12,730	✓
Washingtons age 65: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 66: per-source sum == withdrawal	16,229	16,229	✓
Washingtons age 66: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 67: per-source sum == withdrawal	84,630	84,630	✓
Washingtons age 67: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 68: per-source sum == withdrawal	93,090	93,090	✓
Washingtons age 68: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 69: per-source sum == withdrawal	73,209	73,209	✓
Washingtons age 69: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 70: per-source sum == withdrawal	27,716	27,716	✓
Washingtons age 70: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 71: per-source sum == withdrawal	29,115	29,115	✓
Washingtons age 71: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 72: per-source sum == withdrawal	30,566	30,566	✓
Washingtons age 72: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 73: per-source sum == withdrawal	20,913	20,913	✓
Washingtons age 73: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 74: per-source sum == withdrawal	11,156	11,156	✓
Washingtons age 74: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 75: per-source sum == withdrawal	105,137	105,137	✓
Washingtons age 75: wdPretaxRMD == rmd - qcd	90,408	90,408	✓
Washingtons age 76: per-source sum == withdrawal	113,660	113,660	✓
Washingtons age 76: wdPretaxRMD == rmd - qcd	96,329	96,329	✓
Washingtons age 77: per-source sum == withdrawal	122,170	122,170	✓
Washingtons age 77: wdPretaxRMD == rmd - qcd	102,172	102,172	✓
Washingtons age 78: per-source sum == withdrawal	131,785	131,785	✓
Washingtons age 78: wdPretaxRMD == rmd - qcd	108,827	108,827	✓
Washingtons age 79: per-source sum == withdrawal	142,014	142,014	✓
Washingtons age 79: wdPretaxRMD == rmd - qcd	115,893	115,893	✓
Washingtons age 80: per-source sum == withdrawal	152,946	152,946	✓
Washingtons age 80: wdPretaxRMD == rmd - qcd	123,391	123,391	✓
Washingtons age 81: per-source sum == withdrawal	164,042	164,042	✓
Washingtons age 81: wdPretaxRMD == rmd - qcd	130,667	130,667	✓
Washingtons age 82: per-source sum == withdrawal	491,909	491,909	✓
Washingtons age 82: wdPretaxRMD == rmd - qcd	139,059	139,059	✓
Washingtons age 83: per-source sum == withdrawal	519,533	519,533	✓
Washingtons age 83: wdPretaxRMD == rmd - qcd	147,111	147,111	✓
Washingtons age 84: per-source sum == withdrawal	556,991	556,991	✓
Washingtons age 84: wdPretaxRMD == rmd - qcd	156,472	156,472	✓
Washingtons age 85: per-source sum == withdrawal	485,456	485,456	✓
Washingtons age 85: wdPretaxRMD == rmd - qcd	165,332	165,332	✓
Washingtons age 86: per-source sum == withdrawal	238,161	238,161	✓
Washingtons age 86: wdPretaxRMD == rmd - qcd	174,578	174,578	✓
Washingtons age 87: per-source sum == withdrawal	270,173	270,173	✓
Washingtons age 87: wdPretaxRMD == rmd - qcd	184,204	184,204	✓
Washingtons age 88: per-source sum == withdrawal	275,317	275,317	✓
Washingtons age 88: wdPretaxRMD == rmd - qcd	192,782	192,782	✓
Washingtons age 89: per-source sum == withdrawal	291,222	291,222	✓
Washingtons age 89: wdPretaxRMD == rmd - qcd	203,079	203,079	✓
Washingtons age 90: per-source sum == withdrawal	305,375	305,375	✓
Washingtons age 90: wdPretaxRMD == rmd - qcd	211,951	211,951	✓
Washingtons age 91: per-source sum == withdrawal	319,724	319,724	✓
Washingtons age 91: wdPretaxRMD == rmd - qcd	220,872	220,872	✓
Washingtons age 92: per-source sum == withdrawal	334,175	334,175	✓
Washingtons age 92: wdPretaxRMD == rmd - qcd	229,768	229,768	✓
Washingtons age 93: per-source sum == withdrawal	348,576	348,576	✓
Washingtons age 93: wdPretaxRMD == rmd - qcd	238,549	238,549	✓
Washingtons age 94: per-source sum == withdrawal	359,454	359,454	✓
Washingtons age 94: wdPretaxRMD == rmd - qcd	244,500	244,500	✓
Washingtons age 95: per-source sum == withdrawal	369,712	369,712	✓
Washingtons age 95: wdPretaxRMD == rmd - qcd	249,857	249,857	✓

Roth Optimizer Hang 3/3

Test	Expected	Actual	Result
Already-retired plan: projection length matches age range	29	29	✓
Past startAge (62) for 67-year-old: engine does not throw	0	0	✓
Long conversion window (67-95, $1M pretax): non-zero total conversions	1	1	✓

F-219 T1-T6 6/6

Test	Expected	Actual	Result
T1: primary transition, spouse on ACA, other source	22,335	22,335	✓
T2: primary transition, spouse on Medicare via SSDI	3,191	3,191	✓
T3: spouse transition, primary still pre-Medicare	23,428	23,428	✓
T4: spouse transition, primary on Medicare (Srini age 71)	8,552	8,552	✓
T5 (regression): single transition unchanged	8,682	8,682	✓
T6 (regression): both transition same year, other source	14,358	14,358	✓

Brief 1B 8/8

Test	Expected	Actual	Result
Test A: mixed over-routing — total = 55000 (no over-allocation)	55,000	55,000	✓
Test B: routed-routed clamp — savings conserved at 30000	30,000	30,000	✓
Test B: routed-routed clamp — spouse pre-tax ≈ 12308	12,308	12,308	✓
Test C: no-shortfall — savings === 70000 (savRatio=1 guard)	70,000	70,000	✓
Test C: no-shortfall — spouse pre-tax === 16000 (returns/balance guard)	16,000	16,000	✓
Test C: no-shortfall — brokerage === 31000 (returns/balance guard)	31,000	31,000	✓
Test D: no-limits block — savings conserved at 40000	40,000	40,000	✓
Test D: no-limits block — spouse pre-tax ≈ 17273	17,273	17,273	✓

Release 2 7/7

Test	Expected	Actual	Result
Percent mode: 10% of $100K income → $10,000 deferral (year 0)	10,000	10,000	✓
Percent mode tracks income: $10,000 deferral at year 0 (growth ×1)	10,000	10,000	✓
Percent mode tracks income: cumulative preTax $31,525 at year 2	31,525	31,525	✓
Percent 10% of $100K ≡ dollar $10,000 — preTax identical every year	7	7	✓
Percent mode §402(g) clamp: 90% of $200K clamps identically to dollar $180K	24,500	24,500	✓
Percent mode §402(g) clamp: clamped deferral is below the raw $180,000 want	1	1	✓
Spouse percent mode: 10% of $60K spouse income ≡ dollar $6,000 (own income, not household)	7	7	✓

Birth-Month Retirement 10/10

Test	Expected	Actual	Result
Flag false is byte-identical to flag absent (migration safety)	41	41	✓
retireMonth < birthMonth shifts the retirement year +1 (born March, retire January)	41	41	✓
January birth produces no shift (retireMonth 0 < birthMonth 0 is false)	41	41	✓
retireMonth on or after birthMonth produces no shift (born March, retire June)	41	41	✓
Flag on: the age-65 row is still a working year (not retired)	0	0	✓
Flag on: the age-66 row is retired	1	1	✓
Flag off: the age-65 row is retired (bare age-counter, unchanged behavior)	1	1	✓
Partial-year proration rides the shifted year (equivalence)	41	41	✓
Shifted partial year: age-66 earned is 3/12 of the age-65 full year	120,000	120,000	✓
Spouse shift mirrors the primary path (spouse born July, retire January)	41	41	✓

One-Time Expense 5/5

Test	Expected	Actual	Result
TC1: single event at age 60 surfaces as oneTimeExpense=30000	30,000	30,000	✓
TC1: another in-range row (age 70) has oneTimeExpense=0	0	0	✓
TC2: two events at age 70 sum to oneTimeExpense=35000	35,000	35,000	✓
TC3: empty oneTimeExpenses produces oneTimeExpense=0 on every row	0	0	✓
TC4: one-time expense does not leak into y.expenses in the spend year	92,742	92,742	✓

Cliff-Aware Fill 10/10

Test	Expected	Actual	Result
ACA cap binds — smartFill and cliffFill both cap below the 24% bracket fill (F-304)	1	1	✓
ACA cap binds — cliffFill still converts > 0	1	1	✓
ACA cap inert post-Medicare — equals smartFill	1	1	✓
ACA cap inert under enhanced rules — equals smartFill	1	1	✓
ACA cap inert with non-ACA coverage — equals smartFill	1	1	✓
NIIT cap binds — cliffFill converts strictly less than smartFill	1	1	✓
NIIT off — equals smartFill	1	1	✓
Caps OFF — conversion fills past the ACA ceiling (equals plain bracket fill)	1	1	✓
Caps OFF — smartFill equals plain bracket fill on the same bracket	1	1	✓
IRMAA cap OFF — conversion crosses the IRMAA tier (more than with the cap on)	1	1	✓

Optimizer ACA Inert 4/4

Test	Expected	Actual	Result
Non-ACA baseline: total acaSubsidy = 0 (baseACA = 0)	0	0	✓
Non-ACA + conversions: candidate total acaSubsidy = 0	0	0	✓
Non-ACA + cliffFill: total acaSubsidy = 0	0	0	✓
Non-ACA cliffFill ties smartFill on all score-relevant totals	1	1	✓

Single survivor leak 11/11

Test	Expected	Actual	Result
Single + primaryLifeExpectancy: final balance unchanged (no spouse to lose)	750,000	750,000	✓
Single + primaryLifeExpectancy: year-68 expenses unchanged (no 30% survivor cut)	0	0	✓
Single + spouseLifeExpectancy: final balance unchanged (no spouse exists)	750,000	750,000	✓
Couple + spouseLifeExpectancy: year-70 expenses DROP vs both-alive (survivor cut fires)	1	1	✓
Couple + spouseLifeExpectancy: year-70 row is single after spouse death	1	1	✓
Stale single (spouseAge + spouseIncome) heals to clean single after migration	750,000	750,000	✓
Migrate: legacy couple (spouseAge>0, no flag) -> spouseEnabled true	1	1	✓
Migrate: legacy couple keeps spouseAge (not zeroed)	65	65	✓
Migrate: disabled spouse -> spouseAge zeroed	0	0	✓
Migrate: disabled spouse -> spouseLifeExpectancy cleared	0	0	✓
Migrate: idempotent — spouseAge stays 0 on a second pass	0	0	✓

Conversion Tax Funding (F-237) 53/53

Test	Expected	Actual	Result
Well-funded: no fallback	0	0	✓
Well-funded: total tax = 3820	3,820	3,820	✓
Well-funded: net worth falls by exactly the tax	796,180	796,180	✓
Well-funded: year 0 tax iteration converges	0	0	✓
Drained brokerage: fallback is the whole bill	3,820	3,820	✓
Drained brokerage: net worth funds the tax exactly once	697,180	697,180	✓
Drained brokerage: brokerage fully consumed	0	0	✓
Drained brokerage: roth carries the shortfall	247,180	247,180	✓
Drained brokerage: year 0 tax iteration converges	0	0	✓
Partial cover: fallback is the uncovered slice	2,320	2,320	✓
Partial cover: net worth funds the tax exactly once	697,680	697,680	✓
Partial cover: designated cash fully consumed	0	0	✓
Partial cover: brokerage overflow fully consumed	0	0	✓
Partial cover: roth carries the 2,320 shortfall	247,680	247,680	✓
Legacy 'none': funded by neither route (load-bearing else)	0	0	✓
Legacy 'none': tax is still computed	3,820	3,820	✓
Legacy 'none': net worth unchanged (no account charged)	701,000	701,000	✓
Legacy 'none': brokerage untouched	1,000	1,000	✓
'ira' withholding: clamp unreachable, no fallback	0	0	✓
'ira' withholding: roth carries the full tax	246,180	246,180	✓
'ira' withholding: net worth funds the tax exactly once	696,180	696,180	✓
Invariant: NW drop == tax (Test 1 well-funded)	3,820	3,820	✓
Invariant: NW drop == tax (Test 2 drained)	3,820	3,820	✓
Invariant: NW drop == tax (Test 3 partial)	3,820	3,820	✓
Invariant: NW drop == tax (Test 5 ira)	3,820	3,820	✓
I1 Clarks: conversionTaxFallback >= 0 every year	1	1	✓
I2 Clarks: conversionTaxFallback <= conversionTax every year	1	1	✓
I3 Clarks: conversionTax 0 ⟹ fallback 0 every year	1	1	✓
I1 Lees: conversionTaxFallback >= 0 every year	1	1	✓
I2 Lees: conversionTaxFallback <= conversionTax every year	1	1	✓
I3 Lees: conversionTax 0 ⟹ fallback 0 every year	1	1	✓
I1 Washingtons: conversionTaxFallback >= 0 every year	1	1	✓
I2 Washingtons: conversionTaxFallback <= conversionTax every year	1	1	✓
I3 Washingtons: conversionTax 0 ⟹ fallback 0 every year	1	1	✓
I5 Clarks: conversions disabled ⟹ convTax 0 and fallback 0 every year	1	1	✓
I5 Washingtons: conversions disabled ⟹ convTax 0 and fallback 0 every year	1	1	✓
I4 'none' plan: source 'none' ⟹ fallback 0 every year	1	1	✓
P1 Lees idx3: rothConv > 0 (window open, ages 62-65)	1	1	✓
P1 Lees idx4: rothConv > 0 (window open, ages 62-65)	1	1	✓
P1 Lees idx5: rothConv > 0 (window open, ages 62-65)	1	1	✓
P1 Lees idx6: rothConv > 0 (window open, ages 62-65)	1	1	✓
P2 Lees idx2: conversionTax === 0 (outside the ages 62-65 window)	0	0	✓
P2 Lees idx7: conversionTax === 0 (outside the ages 62-65 window)	0	0	✓
P2 Lees idx8: conversionTax === 0 (outside the ages 62-65 window)	0	0	✓
P2 Lees idx11: conversionTax === 0 (outside the ages 62-65 window)	0	0	✓
P3 Lees idx3: conversionTaxFallback === 0 (brokerage covers the bill)	0	0	✓
P3 Lees idx4: conversionTaxFallback === 0 (brokerage covers the bill)	0	0	✓
P3 Lees idx5: conversionTaxFallback === 0 (brokerage covers the bill)	0	0	✓
P3 Lees idx6: conversionTaxFallback === 0 (brokerage covers the bill)	0	0	✓
P4 Lees idx3: wdRoth === 0 (Roth never raided in conversion years)	0	0	✓
P4 Lees idx4: wdRoth === 0 (Roth never raided in conversion years)	0	0	✓
P4 Lees idx5: wdRoth === 0 (Roth never raided in conversion years)	0	0	✓
P4 Lees idx6: wdRoth === 0 (Roth never raided in conversion years)	0	0	✓

Strategy Report Window Parity (F-238) 8/8

Test	Expected	Actual	Result
T1 guard: RMD-75 plan produces at least one Roth Strategy alternative	1	1	✓
T2 customer case: Smart Fill Roth 22% endAge === 74 (earliestRmdAge - 1, RMD 75)	74	74	✓
T3 category parity: Smart Fill Roth 22% endAge === Tax-Aware Drawdown 22% endAge	1	1	✓
T4 stacked legs: stack rothConversion.endAge === taxAwareDrawdown.endAge	1	1	✓
T5 dual-owner: Smart Fill Roth 22% endAge === 72 (min(75,73) - 1)	72	72	✓
T6 age-73 cohort: Smart Fill Roth 22% endAge === 72	72	72	✓
T7 RMD-75 no-op: Smart Fill Roth 22% endAge === 74 (locks the RMD-75 no-op guarantee)	74	74	✓
T8 documented removal: age-73 cohort past the window loses the Roth Strategy category	1	1	✓

OTE Age Norm 6/6

Test	Expected	Actual	Result
Decimal expense age 65.9 fires in the age-65 row	85,000	85,000	✓
currentAge 65.9: projection spans ages 65..72 (8 rows)	8	8	✓
currentAge 65.9: first row age is integer 65	65	65	✓
currentAge 65.9 + expense age 66 fires at row age 66	85,000	85,000	✓
Integer ages: expense at 66 fires at 66 (path unchanged)	85,000	85,000	✓
spouseAge 62.9: year-0 spAge is integer 62	62	62	✓

Cash Event Age Norm 5/5

Test	Expected	Actual	Result
Decimal cash-event age 60.9 fires in the age-60 row	200,000	200,000	✓
Decimal cash-event age 60.9 does NOT fire in the age-61 row	0	0	✓
Integer cash-event age 60 fires at age 60 (path unchanged)	200,000	200,000	✓
Decimal QLAC purchaseAge 72.9 buys at age 72 ($100K leaves pre-tax)	400,000	400,000	✓
Integer QLAC purchaseAge 72 buys at 72 (path unchanged)	400,000	400,000	✓

F-212 Year-End Age 4/4

Test	Expected	Actual	Result
yearEnd 50 at loop age 49 grants the $8,000 catch-up ($32,500 deferral)	32,500	32,500	✓
yearEnd 49 at loop age 49 grants base only ($24,500)	24,500	24,500	✓
yearEnd 60 at loop age 59 grants the SECURE 2.0 super-catch-up ($35,750)	35,750	35,750	✓
yearEnd 59 at loop age 59 grants the standard catch-up ($32,500)	32,500	32,500	✓

OTE Cascade 10/10

Test	Expected	Actual	Result
Pretax one-time expense: 50,000 enters MAGI as ordinary income	50,000	50,000	✓
Cash shortfall cascades to brokerage: capGains 32,500	32,500	32,500	✓
Cascade drains brokerage by the overflow: taxableInv 235,000	235,000	235,000	✓
Fully-cascaded expense reports funded 85,000 / unfunded 0	1	1	✓
HSA non-medical one-time at 60: MAGI 12,000	12,000	12,000	✓
HSA non-medical one-time at 60: fedTax 2,400 (20% additional tax)	2,400	2,400	✓
HSA MEDICAL one-time at 60: qualified, MAGI 0 and fedTax 0	1	1	✓
Exhausted portfolio: funded 50,000	50,000	50,000	✓
Exhausted portfolio: unfunded 35,000	35,000	35,000	✓
Inherited-pretax one-time draw: MAGI delta 20,000 vs twin	20,000	20,000	✓

OTE Dollar Basis 7/7

Test	Expected	Actual	Result
inflate=true: 50,000 today-basis funds 67,196 at +10yr, 3%	67,196	67,196	✓
flag absent: amount stays fixed future 50,000	50,000	50,000	✓
inflate=true in year 0: uninflated 50,000	50,000	50,000	✓
inflate=true at 0% inflation: 50,000	50,000	50,000	✓
twin inflate=false: funded 50,000	50,000	50,000	✓
twin inflate=true: funded 67,196 through the cascade	67,196	67,196	✓
capGains twin delta 8,598 (extra brokerage overflow x 0.5)	8,598	8,597	✓

Muni Exempt 6/6

Test	Expected	Actual	Result
Fed-exempt: $50K muni interest → federal tax $0	0	0	✓
taxExemptInterest accumulator = $50K (yield 5% × $1M)	50,000	50,000	✓
Not routed to `other` (not fed-taxable ordinary income)	0	0	✓
Not aliased into qualifiedDividends (LTCG stacking / NII)	0	0	✓
agi stays $0 (exempt interest is an add-back to MAGIs, never AGI)	0	0	✓
magi display = AGI + tax-exempt interest = $50K	50,000	50,000	✓

Muni SS add-back 6/6

Test	Expected	Actual	Result
Manual SS $2,000/mo claimed at 63 → $18,000/yr	18,000	18,000	✓
Exempt interest counts toward SS: 85% taxable ($15,300) with $50K muni	15,300	15,300	✓
Control (no dividends): SS taxable $0	0	0	✓
§86 equivalence: exempt interest moves SS tax exactly like ordinary income	15,300	15,300	✓
Exempt interest NOT federally taxed: fedTax $0	0	0	✓
Ordinary-dividend control: fedTax $5,656	5,656	5,656	✓

Muni NIIT 2/2

Test	Expected	Actual	Result
Exempt interest excluded from NII: niitTax $0 at $250K pension	0	0	✓
Same yield as qualified dividends → NIIT $1,900 (control)	1,900	1,900	✓

Muni State 2/2

Test	Expected	Actual	Result
CA resident + CA-issued muni: state tax $0	0	0	✓
CA resident + NY-issued muni: state tax = CA tax on $50K = $1,623	1,623	1,623	✓

Muni Relocation 3/3

Test	Expected	Actual	Result
CA muni while CA resident (age 69): state-taxable slice $0	0	0	✓
Same CA muni after move to VA (age 70): entire interest becomes state-taxable	50,000	50,000	✓
State tax appears only after the move	1	1	✓

Muni Streams 3/3

Test	Expected	Actual	Result
tax_exempt stream → taxExemptInterest $40K	40,000	40,000	✓
tax_exempt stream is not ordinary income (other = 0)	0	0	✓
tax_exempt stream: federal tax $0	0	0	✓

Muni BackwardCompat 1/1

Test	Expected	Actual	Result
Plan without new fields ≡ plan with explicit defaults	1	1	✓

Muni Trap6 2/2

Test	Expected	Actual	Result
Withdrawal gains still realized: capGains identical for exempt vs qualified flag	26,343	26,343	✓
Gains are NOT zeroed for exempt accounts (capGains > 0)	1	1	✓

Muni ACA year-0 2/2

Test	Expected	Actual	Result
Year-0 ACA subsidy identical for exempt vs ordinary $50K interest	1	1	✓
Year-0 ACA MAGI = AGI + tax-exempt interest ($50K), not $0	1	1	✓

Fed Bracket 7/7

Test	Expected	Actual	Result
Year-0 fedMarginalBracket = 12% (taxable 33,900 in the 12% bracket)	12	12	✓
fedTax = $3,820 on taxable 33,900	3,820	3,820	✓
Effective federal rate = fedTax / AGI = 3,820 / 50,000 = 7.6%	7.6	7.6	✓
marginalTaxRate(50,000, single, 2026) = 0.12	0.12	0.12	✓
marginalTaxRate(60,000, single, 2026) = 0.22	0.22	0.22	✓
marginalTaxRate(250,000, MFJ, 2026) = 0.24	0.24	0.24	✓
marginalTaxRate(0, single, 2026) = 0 (brackets keyed "over X")	0	0	✓

IRMAA Ceiling 17/17

Test	Expected	Actual	Result
MFJ 2026: auto @$100K caps at the $218K tier-1 start (top of tier 0)	218,000	218,000	✓
MFJ 2026: ceilingTier 0 @$100K = $218K (no surcharge band)	218,000	218,000	✓
MFJ 2026: ceilingTier 1 @$100K = $274K (top of tier 1)	274,000	274,000	✓
MFJ 2026: ceilingTier 2 @$100K = $342K (top of tier 2)	342,000	342,000	✓
MFJ 2026: ceilingTier 4 @$100K = $750K (top of tier 4)	750,000	750,000	✓
MFJ 2026: ceilingTier 5 (top tier) = no ceiling	1	1	✓
Single 2026: ceilingTier 0 @$60K = $109K; ceilingTier 1 = $137K	246,000	246,000	✓
MFJ 2026 auto @$230K (in tier 1) caps at $274K — fills current tier	274,000	274,000	✓
MFJ 2026 auto @$218K exact threshold caps at $274K (strict >)	274,000	274,000	✓
MFJ 2026 auto @$800K (above top tier) = no ceiling	1	1	✓
MFJ 2027 @2.5%: ceilingTier 1 = $281K (indexed from $274K, $1K rounding)	281,000	281,000	✓
MFJ 2027 @2.5%: top tier frozen at $750K (indexes only from 2028)	750,000	750,000	✓
Projection MFJ: auto (no ceilingTier) converts exactly $218K	218,000	218,000	✓
Projection MFJ: ceilingTier 0 converts exactly $218K (no surcharge)	218,000	218,000	✓
Projection MFJ: ceilingTier 1 converts exactly $274K (through tier 1)	274,000	274,000	✓
Projection MFJ: ceilingTier 5 (top) equals IRMAA-unchecked conversion	1	1	✓
Projection MFJ: IRMAA-unchecked fills the 24% bracket (conversion $435,750 → taxable $403,550)	435,750	435,750	✓

Rollover into Pre-Tax 7/7

Test	Expected	Actual	Result
Rollover at 62: pre-tax balance = baseline + $200,000	700,000	700,000	✓
Rollover at 62: federal tax identical to no-event baseline	0	0	✓
Rollover at 62: AGI identical to no-event baseline	0	0	✓
Control: cash-destination $200K at 62 IS taxed (fedTax > baseline)	1	1	✓
Control: cash-destination deposits to cash, not pre-tax	500,000	500,000	✓
RMD year: age-73 RMD identical with vs. without $100K rollover	30,189	30,189	✓
RMD year: pre-tax after rollover = baseline + $100K at 73	869,811	869,811	✓

Estate Tax (federal) 7/7

Test	Expected	Actual	Result
Single, $20M → 40% × ($20M − $15M) = $2,000,000	2,000,000	2,000,000	✓
Single, $10M → $0 (below exclusion)	0	0	✓
Single exactly at $15M → $0	0	0	✓
Couple w/ portability, $30M → $0	0	0	✓
Couple w/ portability, $40M → 40% × ($40M − $30M) = $4,000,000	4,000,000	4,000,000	✓
No portability (married, opt-out), $40M → 40% × ($40M − $15M) = $10,000,000	10,000,000	10,000,000	✓
Flat path unchanged: single $30M, no year → 40% × ($30M − $15M) = $6,000,000	6,000,000	6,000,000	✓

Estate Tax (federal, projected) 4/4

Test	Expected	Actual	Result
Exclusion, no year → flat $15,000,000 (byte-identical)	15,000,000	15,000,000	✓
Exclusion 2046 (20 yrs @ 3%) → $15M × 1.03^20 = $27,090,000	27,090,000	27,090,000	✓
Exclusion 2046, married + portability → 2 × $27,090,000 = $54,180,000	54,180,000	54,180,000	✓
Single $30M, 2046 @ 3% → 40% × ($30M − $27.09M) = $1,164,000	1,164,000	1,164,000	✓

Estate Tax (state) 9/9

Test	Expected	Actual	Result
WA single $4M → 10% of ($4M − $3.0M) = $100,000	100,000	100,000	✓
OR single $1.5M → 10% of ($1.5M − $1.0M) = $50,000	50,000	50,000	✓
VT single $6M → 16% of ($6M − $5M) = $160,000	160,000	160,000	✓
MA single $2.2M → §2011 table($2.14M) − $99,600 = $15,200	15,200	15,200	✓
NY single $8M (above the 105% cliff) → full table = $773,200	773,200	773,200	✓
NY single $7M (below the exclusion) → $0	0	0	✓
CT single $20M → 12% of ($20M − $15M) = $600,000	600,000	600,000	✓
MD single $6M → 16% of ($6M − $5M) = $160,000 (below the §2011 cap)	160,000	160,000	✓
No-estate-tax state (FL) → $0	0	0	✓

Inheritance Tax (state) 5/5

Test	Expected	Actual	Result
PA lineal descendant on $1M → 4.5% = $45,000	45,000	45,000	✓
NE lineal on $200K → 1% of ($200K − $100K) = $1,000	1,000	1,000	✓
MD non-exempt heir on $1M → 10% = $100,000	100,000	100,000	✓
MD lineal descendant (child) is exempt → $0	0	0	✓
Iowa repealed for deaths on/after 2025 → $0	0	0	✓

Legacy net-to-heirs 9/9

Test	Expected	Actual	Result
PA lineal heir: $1M pre-tax → IRD 22% + PA inheritance 4.5%	735,000	735,000	✓
$1M pre-tax @ 22% heir → $780K net	780,000	780,000	✓
HSA $100K to a NON-spouse heir → taxed at 22%	858,000	858,000	✓
HSA $100K to a SPOUSE → tax-free (becomes their HSA)	880,000	880,000	✓
Taxable brokerage $500K → §1014 step-up, no income tax	1,280,000	1,280,000	✓
Roth $500K → tax-free to heirs	1,280,000	1,280,000	✓
Non-qualified annuity gain is IRD; basis untaxed	278,000	278,000	✓
Qualified annuity $300K is IRD (ordinary income)	234,000	234,000	✓
Estate tax layers on the gross estate ($20M pre-tax, 0% heir, single)	18,000,000	18,000,000	✓

Legacy floor 5/5

Test	Expected	Actual	Result
No legacy goal → spend-to-zero ceiling ≈ $1,000,000 / 5 = $200,000	200,000	199,821	✓
Legacy $310K floor → ceiling ≈ ($1,000,000 − $310,000) / 5 = $138,000	138,000	137,934	✓
Ceiling respects the floor (endNW ≥ $310,000)	1	1	✓
Ceiling + $5,000 drops the terminal below the floor (boundary)	1	1	✓
Disabled legacy goal is ignored (same ceiling as no goal)	199,821	199,821	✓

Annual Gifting (F-347b) 7/7

Test	Expected	Actual	Result
No gifts, $1M cash, $40K/yr × 5 yrs → terminal $800,000	800,000	800,000	✓
$10K/yr ages 60–62 → $30,000 removed; terminal $770,000	770,000	770,000	✓
Cumulative gifts = $10K × 3 yrs = $30,000	30,000	30,000	✓
giftTotal = $10,000 inside the range (age 61, no inflation)	10,000	10,000	✓
giftTotal = 0 outside the age range (age 63)	0	0	✓
Gifts reduce the gross estate (inherited assets)	1	1	✓
Disabled by default → no giftTotal rows	1	1	✓

Primary Residence (F-347e) 14/14

Test	Expected	Actual	Result
Property tax = 2% × $500,000 = $10,000/yr, inside expenses	10,000	10,000	✓
Owned home held flat at $500,000 every year (0% app)	1	1	✓
Home stays out of portfolio net worth: $1M − 5×$10K = $950,000	950,000	950,000	✓
Appreciation: $500,000 × 1.05 = $525,000 (age 60)	525,000	525,000	✓
5 yrs at 5%, compounded on rounded values → $638,142	638,142	638,142	✓
Purchase at 62 funds $300,000 from the portfolio	300,000	300,000	✓
Purchase reduces liquid net worth: $1M − $300K = $700,000	700,000	700,000	✓
Sale at 64 nets $500,000 × (1 − 6%) = $470,000 to brokerage	470,000	470,000	✓
Sale proceeds raise liquid net worth: $1M + $470K = $1,470,000	1,470,000	1,470,000	✓
After the sale the residence is out of the estate ($0)	0	0	✓
Residence is estate-includible: gross rises by $500,000	500,000	500,000	✓
Residence adds no heir income tax (IRC §1014 step-up)	0	0	✓
Composed residence bucket = $500,000	500,000	500,000	✓
Disabled by default → zero residence fields	1	1	✓

Estate & relocation (F-347f) 5/5

Test	Expected	Actual	Result
Staying in MD: state estate tax = 16% × ($6M − $5M) = $160,000	160,000	160,000	✓
Terminal effective state after the move is NH	1	1	✓
NH (no estate tax) → state estate tax is $0, not MD's $160,000	0	0	✓
NH levies no inheritance tax either → $0	0	0	✓
Non-relocating plans are unchanged (MD tax still applies)	1	1	✓

Home swap (F-347g) 7/7

Test	Expected	Actual	Result
Owns $600K up to the move (age 64) — a planned purchase no longer zeroes it	600,000	600,000	✓
Sells at 65: $600K × (1 − 6%) = $564,000 net to brokerage	564,000	564,000	✓
Buys the replacement at 65 for $700,000	700,000	700,000	✓
Home value from 65 is the new $700,000 (not $600K, not from year 1)	700,000	700,000	✓
Estate at plan end holds the new $700,000 home	700,000	700,000	✓
A replacement with no explicit sale age still sells at the buy age	564,000	564,000	✓
Buy-only (no current home): $0 before 65, buys at 65	1	1	✓

Multi-home 6/6

Test	Expected	Actual	Result
Buys the first replacement at 65 for $700,000	700,000	700,000	✓
Holds the $700,000 home through 69	700,000	700,000	✓
Sells it at 70: $700,000 × (1 − 6%) = $658,000 net	658,000	658,000	✓
Buys the second replacement at 70 for $800,000	800,000	800,000	✓
Home value from 70 is the new $800,000	800,000	800,000	✓
Estate at plan end holds the last $800,000 home	800,000	800,000	✓

Legacy reachability 3/3

Test	Expected	Actual	Result
Target above the max achievable → not reachable	1	1	✓
Target below the max achievable → reachable	1	1	✓
No goal → legacyGap null	1	1	✓

Legacy MC 3/3

Test	Expected	Actual	Result
No goal → legacySuccessRate null (unchanged behavior)	1	1	✓
Impossible target → legacySuccessRate 0	0	0	✓
Easy target → legacySuccessRate 100	100	100	✓

HSA estate (F-345) 2/2

Test	Expected	Actual	Result
Married: HSA to a spouse → no heir income tax	0	0	✓
Single: HSA to a non-spouse heir → fully taxable at the heir bracket	22,000	22,000	✓

HSA draw (F-345) 1/1

Test	Expected	Actual	Result
Medical% = 0 does not disable the cap (HSA not drained)	0	0	✓

HSA capacity (F-345) 2/2

Test	Expected	Actual	Result
ACA/Marketplace premium is NOT HSA-qualified (no tax-free room from it)	0	0	✓
COBRA premium IS HSA-qualified (draws tax-free against it)	1	1	✓

Drain (FR2) 4/4

Test	Expected	Actual	Result
drain empties the pre-tax balance to $0 by the plan end age	0	0	✓
fill 22% leaves a large pre-tax residual (partial ladder)	1	1	✓
a full drain costs more lifetime tax than the partial ladder	1	1	✓
drain builds a larger terminal Roth than the ladder	1	1	✓

maxRoth goal (FR2) 2/2

Test	Expected	Actual	Result
the "Max Tax-Free Roth" goal is recognized (not falling back to net worth)	1	1	✓
higher terminal Roth scores higher (goal ordering)	1	1	✓

Real Estate rental 35/35

Test	Expected	Actual	Result
gross rent, vacancy, opex, interest, and property tax	1	1	✓
taxable rental income = rent − vacancy − opex − interest − property tax	3,800	3,800	✓
cash flow = taxable − principal; mortgage amortizes	1	1	✓
rental cash compounds in the portfolio	1	1	✓
year 2 amortizes the mortgage	1	1	✓
January mid-month depreciation = $200,000 / 27.5 × 11.5/12	6,970	6,970	✓
January placement: taxable = $24,000 − $6,970	17,030	17,030	✓
year 2 full-year depreciation = $200,000 / 27.5	1	1	✓
December mid-month depreciation = $200,000 / 27.5 × 0.5/12	1	1	✓
sale proceeds and gain at the sale age	1	1	✓
§1250 recapture at 25% and LTCG remainder	1	1	✓
a sold property stops producing rent	1	1	✓
NIIT applies to net rental income	1,900	1,900	✓
rental value is in the estate, net of the mortgage	1	1	✓
zero-gain sale releases the $10,000 suspended loss in full	10,000	10,000	✓
zero-gain sale leaves no suspended-loss carryforward	0	0	✓
zero-gain sale produces no capital gain	0	0	✓
sale below basis recognizes the $50,000 loss	50,000	50,000	✓
sale below basis leaves no suspended-loss carryforward	0	0	✓
$5,000 gain against a $10,000 carry nets a $5,000 ordinary loss	5,000	5,000	✓
the $5,000 net-loss sale reports no capital gain	0	0	✓
the $5,000 net-loss sale clears the carry	0	0	✓
$20,000 gain less a $10,000 carry leaves $10,000 of gain	10,000	10,000	✓
the remaining $10,000 is long-term capital gain	10,000	10,000	✓
the gain sale clears the carry	0	0	✓
MAGI $100,000 allows the full $25,000 loss	25,000	25,000	✓
MAGI $100,000 carries the remaining $15,000	15,000	15,000	✓
MAGI $120,000 reduces the allowance to $15,000	15,000	15,000	✓
MAGI $120,000 carries the remaining $25,000	25,000	25,000	✓
MAGI $150,000 phases the allowance to $0	0	0	✓
MAGI $150,000 carries the full $40,000 loss	40,000	40,000	✓
a $10,000 loss at MAGI $50,000 is allowed in full	10,000	10,000	✓
a fully allowed loss leaves no carryforward	0	0	✓
MFJ uses the same $100,000 phaseout threshold	15,000	15,000	✓
MFJ carries the remaining $25,000	25,000	25,000	✓

FICA 10/10

Authority: IRC §3101(a) (OASDI 6.2%); IRC §3101(b) (Medicare 1.45%); IRC §3101(b)(2) (Additional Medicare 0.9% above household threshold); IRS Pub 15.
Method: Per-person calcFICA on W-2 wages; SS portion capped at annual wage base ($184,500 in 2026); Medicare uncapped; Additional Medicare 0.9% on combined household wages above $250,000 MFJ / $200,000 single.

Test	Expected	Actual	Result
SS portion = wages × 6.2%	6,200	6,200	✓
Medicare portion = wages × 1.45%	1,450	1,450	✓
Total = SS + Medicare, no Addl Med here	7,650	7,650	✓
SS portion at cap = cap × 6.2%	11,439	11,439	✓
Medicare at cap = cap × 1.45% (no cap on Medicare)	2,675	2,675	✓
SS portion caps at wage base × 6.2%	11,439	11,439	✓
Medicare continues on full wage amount	3,625	3,625	✓
Zero wages → all zero	0	0	✓
SS portion limited to remaining base	5,239	5,239	✓
Medicare still on full wages	2,175	2,175	✓

Pre-tax 401(k) fix 2/2

Authority: IRC §3121(a) (FICA wage base includes 401(k) deferrals); IRC §62(a)(2) (above-the-line treatment for federal income tax).
Method: Verifies that 401(k) pre-tax deferrals reduce ordinary income for federal tax computation but NOT for the FICA wage base.

Test	Expected	Actual	Result
Having a pre-tax account reduces pre-retirement federal tax	1	1	✓
FICA unchanged by pre-tax 401(k) choice	9,180	9,180	✓

Phase resolver 6/6

Method: Income phase resolver tests confirming phase-level overrides take priority for ages they cover, age-outside-phase falls back to base config, per-phase incomeBreakdown propagates to FICA correctly, per-phase selfEmployed propagates to SE tax.

Test	Expected	Actual	Result
No phases → base income at year 0	120,000	120,000	✓
Phase income overrides base during covered years	150,000	150,000	✓
Age outside phases uses base income	120,000	120,000	✓
Phase-level incomeBreakdown reduces FICA base by §125 + payrollHSA	10,098	10,098	✓
Phase SE does not pollute FICA (separate channels)	0	0	✓
W-2 + SE in same phase: FICA on W-2 only (unchanged by SE)	7,650	7,650	✓

SE Tax 10/10

Authority: IRC §1401 (OASDI 12.4% / Medicare 2.9%); IRC §1402(a)(12) (92.35% multiplier); IRC §1402(b)(2) (wage base shared with W-2); IRC §1402(b) ($400 SECA-base floor); IRC §164(f) (half-of-SE-tax above-the-line deduction); IRS Schedule SE Instructions; IRS Pub 334.
Method: calcSETax computes SECA base = netSE × 0.9235; SS portion = min(SECA, ssWageBaseRemaining) × 12.4%; Medicare = SECA × 2.9%; halfDeduction = total / 2 reduces AGI.

Test	Expected	Actual	Result
$50K net SE: secaBase = $46,175	46,175	46,175	✓
$50K net SE: SS portion = $5,726	5,726	5,726	✓
$50K net SE: Medicare = $1,339	1,339	1,339	✓
$50K net SE: total = $7,065	7,065	7,065	✓
$50K net SE: halfDeduction ≈ $3,533	3,533	3,533	✓
Negative SE: zero SE tax	0	0	✓
Negative SE: zero half-deduction	0	0	✓
$400 net SE: under SECA floor → zero SE tax	0	0	✓
Wage base sharing: SS portion limited	4,278	4,278	✓
Wage base sharing: Medicare uncapped	2,143	2,143	✓

SE Tax Integration 20/20

Method: End-to-end runProjection() integration tests verifying SE tax flows through engine pipeline: AGI/MAGI propagation via the `other` accumulator, year-output field surface (seTax / seNetEarnings / seHalfDeduction), wage base sharing with W-2 income, business loss handling (negative net SE → no SE tax, AGI reduction only), spouse SE independence.

Test	Expected	Actual	Result
SE tax in year output ≈ $11,304	11,304	11,304	✓
seNetEarnings = $80K	80,000	80,000	✓
seHalfDeduction ≈ $5,652	5,652	5,652	✓
SE loss: zero SE tax	0	0	✓
SE loss: seNetEarnings = -$20K	-20,000	-20,000	✓
SE loss: seHalfDeduction = 0	0	0	✓
SE loss reduces MAGI vs baseline	1	1	✓
W-2 + SE: SE tax respects wage base sharing + Addl Medicare	6,636	6,636	✓
Working-age SE: seTax > 0	1	1	✓
Spouse SE: seTax > 0	1	1	✓
F-044: $220K SE single → seTax includes ~$29 Addl Medicare	28,799	28,799	✓
F-044: $130K W-2 + $145K SE → SE Addl Medicare via §1401(b)(2)(B)	11,216	11,216	✓
F-044: MFJ combined SE ($80K + $200K) → Addl Medicare on $8,580 excess	39,615	39,615	✓
F-044: $300K SE single → seTax includes $693 Addl Medicare	31,605	31,605	✓
F-044: §164(f) half-deduction is NOT inflated by Addl Medicare	15,456	15,456	✓
F-156: retired primary + spouse SE $300K → seTax includes $243 Addl Medicare	31,155	31,155	✓
F-156: retired primary + spouse SE $200K (below threshold) → no Addl Medicare	28,234	28,234	✓
F-156: retired primary + spouse W-2 $300K → fica reflects W-2 Addl Medicare ($450)	16,239	16,239	✓
F-156: retired primary + spouse W-2 $300K → seTax = 0 (no SE)	0	0	✓
F-156: working primary $300K SE → seTax = $31,605 (matches 23d, no double-count)	31,605	31,605	✓

QBI 10/10

Authority: IRC §199A(a)-(d), §199A(i); Treas. Reg. §1.199A-3(b)(1)(vi); IRS Rev. Proc. 2025-32 §4.26 (post-OBBBA §70105).
Method: Per-business 20% deduction with SSTB phaseout, household taxable-income cap (20% × (taxable − net cap gain)), W-2 wage limit (sole-prop assumption: $0), OBBBA $400 floor for ≥$1,000 QBI from a qualified trade or business. 2026 thresholds: $403,500 / $553,500 MFJ; $201,750 / $276,750 single (post-OBBBA $150K / $75K phase-in extension).

Test	Expected	Actual	Result
Below threshold MFJ: full 20% deduction	20,000	20,000	✓
SSTB above upper MFJ: $0 deduction	0	0	✓
Non-SSTB above upper MFJ no W-2: $400 floor	400	400	✓
SSTB phase-in midpoint MFJ: W-2=0 → $400 floor	400	400	✓
Taxable income limit MFJ: capped at 20% × (taxable − net capgain)	10,000	10,000	✓
QBI below $1,000: no deduction	0	0	✓
Single below threshold: full 20% deduction	10,000	10,000	✓
Single SSTB above upper: $0 deduction	0	0	✓
Two-business household MFJ: combined deduction	16,000	16,000	✓
Mixed SSTB/non-SSTB above upper: $400 floor via non-SSTB	400	400	✓

QBI Integration 6/6

Method: End-to-end runProjection() tests verifying QBI deduction flows correctly through engine: per-baseline computation across actual / no-conversion / conversion-only scenarios for accurate Roth conversion delta math, surface in year output (qbiDeduction field), interaction with TLH-ordinary-offset and capital-gains stacking. v6.14.1 added TLH-ordinary-offset symmetry across all three baselines.

Test	Expected	Actual	Result
W-2 + SE: qbiDeduction > 0	1	1	✓
W-2 + SE $100K: qbiDeduction ≈ 20% × (netSE − halfSE)	18,932	18,932	✓
Pure SE $100K: deduction capped by household taxable income limit	1	1	✓
SSTB in phase-in range: deduction reduced vs full	1	1	✓
SSTB conversion: conversionTax > 0	1	1	✓
TLH + QBI: deduction computed (no asymmetry crash)	1	1	✓

Solo 401k 17/17

Authority: IRC §401(c) (self-employed plan participation); IRC §401(c)(2)(A)(v) (positive-earned-income gating); IRC §402(g) + §414(v) (elective deferral limit + age-based catch-up); SECURE 2.0 §109 (enhanced catch-up ages 60-63); IRC §415(c) (annual addition cap); IRC §404(a)(8)(C) (20% sole-prop employer limit on net SE − half-SE-tax); SECURE 2.0 §604 (Roth employer profit-share); IRS Notice 2025-67 (2026 contribution limits).
Method: Solo 401(k) employee elective deferral (Traditional or Roth) and employer profit-share for sole prop / SMLLC / partnership entities. §402(g) capacity aggregates with any W-2 401(k) deferral target. §415(c) caps combined employee + employer at $72,000 (2026). Manual override for both employee dollar amount and employer percentage; auto-max default.

Test	Expected	Actual	Result
$100K netSE age 45 auto-max: employee = $24,500	24,500	24,500	✓
$100K netSE age 45 auto-max: employer ≈ $18,587	18,587	18,587	✓
Traditional employee classification	24,500	24,500	✓
Roth employee classification	0	0	✓
Age 62 SECURE 2.0 catch-up: employee = $35,750	35,750	35,750	✓
§415(c) binds: employer + employee = annual addition limit	72,000	72,000	✓
§415(c) clamp produces employer = $47,500	47,500	47,500	✓
§402(g) aggregation: Solo limited by W-2 deferral target	4,500	4,500	✓
Auto employer respects §415(c)	18,587	18,587	✓
Roth employee: tradEmployee = 0	0	0	✓
Roth employee: rothEmployee tracks amount	24,500	24,500	✓
Roth employer: rothEmployerAmt > 0	18,587	18,587	✓
Roth employer: tradEmployer = 0	0	0	✓
Manual deferral $10K respected	10,000	10,000	✓
Manual employer 10% = $9,294	9,294	9,294	✓
Negative SE: zero employee deferral	0	0	✓
Negative SE: zero employer profit-share	0	0	✓

Solo 401k Integration 9/9

Authority: Treas. Reg. §1.199A-3(b)(1)(vi) (retirement plan deductions reduce QBI); IRS Notice 2024-2 Q&A L9 (Roth employer profit-share treatment).
Method: End-to-end runProjection() integration tests verifying Solo 401(k) flows correctly: contribution amounts surface in year output (solo401kEmployee / solo401kEmployer fields); traditional contributions reduce AGI/MAGI; Roth employee preserves AGI; traditional employee + traditional employer + Roth employer all reduce QBI input; Roth employee preserves QBI input; spousal Solo 401(k) read independently via spouseSelfEmployed.

Test	Expected	Actual	Result
solo401kEmployee surfaces in year output	24,500	24,500	✓
solo401kEmployer ≈ $18,587	18,587	18,587	✓
Traditional Solo reduces MAGI	1	1	✓
Roth employee preserves AGI	1	1	✓
Traditional Solo: qbiDeduction not larger than without Solo	1	1	✓
Roth employee preserves QBI deduction	1	1	✓
Roth employer: same QBI input as traditional employer (W-2+SE)	1	1	✓
Roth employer: higher MAGI than traditional employer	1	1	✓
Spouse Solo 401(k): contributions > 0	1	1	✓

§402(g) precision 6/6

Test	Expected	Actual	Result
Pool >> target (regression): solo401kEmployee = 0	0	0	✓
Pool < target, traditional Solo: solo401kEmployee = $9,500 (was $0 pre-fix)	9,500	9,500	✓
Pool < target, Roth Solo: solo401kEmployee = $9,500 (Roth deferrals count vs §402(g) per §402A)	9,500	9,500	✓
Percent W-2 (25% of $98K = $24,500) consumes §402(g): solo401kEmployee = 0	0	0	✓
Percent W-2 + pool clamp frees §402(g) room: solo401kEmployee = $9,500	9,500	9,500	✓
Spouse percent W-2 (E4): spouse Solo §402(g) capacity consumed, solo401kEmployee = 0	0	0	✓

QBI loss carry 6/6

Test	Expected	Actual	Result
SE loss year-0: qbiLossCarryforward (carry-in) = 0	0	0	✓
SE loss year-0: qbiLossCarryforwardNext = $30,000 (loss magnitude)	30,000	30,000	✓
Loss y0 → profit y1: y1 qbiLossCarryforward = $30,000 (carry-in from y0)	30,000	30,000	✓
Loss y0 → profit y1: y1 qbiLossCarryforwardNext = 0 (carry absorbed)	0	0	✓
Pre-existing carry $25K + y0 profit $40K: y0 qbiLossCarryforward = $25K (carry-in from params)	25,000	25,000	✓
Pre-existing carry $25K + y0 profit $40K: y0 qbiLossCarryforwardNext = 0 (absorbed)	0	0	✓

Solo 401k S-Corp 6/6

Test	Expected	Actual	Result
S-corp $100K salary: employer auto 25% = $25,000	25,000	25,000	✓
S-corp $100K salary: employee auto-max = $24,500	24,500	24,500	✓
S-corp: §415(c) not binding ($49,500 < $72,000)	49,500	49,500	✓
S-corp manual 15%: employer = $15,000	15,000	15,000	✓
S-corp $300K salary: §415(c) binds	72,000	72,000	✓
S-corp §415(c): employer clamped to $47,500	47,500	47,500	✓

S-Corp Integration 4/4

Test	Expected	Actual	Result
S-corp: seTax = 0 (IRC §1402(a)(13))	0	0	✓
S-corp: FICA on salary ≈ $7,650	7,650	7,650	✓
S-corp QBI deduction ≈ $10,100	10,100	10,100	✓
S-corp age 62: QBI deduction ≈ $7,850	7,850	7,850	✓

§603 Roth Catch-Up 11/11

Test	Expected	Actual	Result
§603: trad base = $24,500	24,500	24,500	✓
§603: forced Roth catch-up = $8,000	8,000	8,000	✓
§603: total employee unchanged = $32,500	32,500	32,500	✓
§603 + §109: trad base = $24,500	24,500	24,500	✓
§603 + §109: forced Roth super catch-up = $11,250	11,250	11,250	✓
§603 below threshold: all traditional = $32,500	32,500	32,500	✓
§603 below threshold: no forced Roth	0	0	✓
§603 sole prop: all traditional = $32,500	32,500	32,500	✓
§603 sole prop: no forced Roth	0	0	✓
§603 + already Roth: tradEmployee = 0	0	0	✓
§603 + already Roth: all Roth = $32,500	32,500	32,500	✓

§199A W-2 Limit 7/7

Test	Expected	Actual	Result
S-corp above upper: W-2 limit not binding ($10,100)	10,100	10,100	✓
Above upper, low W-2: limit binds at $10,000	10,000	10,000	✓
UBIA path wins: 25%W2+2.5%UBIA = $17,500	17,500	17,500	✓
Phase-in non-SSTB: W-2 high, no reduction = $16,000	16,000	16,000	✓
Phase-in non-SSTB low W-2: reduction ≈ $13,917	13,917	13,917	✓
Phase-in SSTB: phased amounts ≈ $5,707	5,707	5,707	✓
Zero W-2 above upper: $400 floor (backward compat)	400	400	✓

SEP-IRA 5/5

Test	Expected	Actual	Result
SEP sole prop: employer 20% of planComp = $18,587	18,587	18,587	✓
SEP sole prop: employee = $0 (no deferral)	0	0	✓
SEP S-corp: employer 25% of salary = $25,000	25,000	25,000	✓
SEP S-corp: employee = $0	0	0	✓
SEP S-corp: QBI deduction ≈ $15,000	15,000	15,000	✓

SIMPLE IRA 23/23

Test	Expected	Actual	Result
$100K netSE age 45: employee = $17,000	17,000	17,000	✓
$100K netSE age 45: employer match = $3,000	3,000	3,000	✓
Traditional employee classification	17,000	17,000	✓
Age 52 catch-up: employee = $21,000	21,000	21,000	✓
Age 52: employer match still = $3,000	3,000	3,000	✓
Age 62 SECURE 2.0 super catch-up: employee = $22,250	22,250	22,250	✓
Non-elective: employer = $2,000	2,000	2,000	✓
Non-elective: employee still auto-maxes = $17,000	17,000	17,000	✓
Manual $10K deferral respected	10,000	10,000	✓
Match mirrors deferral (< 3% cap): $3,000	3,000	3,000	✓
S-corp: employer match based on W-2 salary = $2,400	2,400	2,400	✓
S-corp: employee deferral = $17,000	17,000	17,000	✓
§402(g) aggregation: deferral capped at $4,500	4,500	4,500	✓
Match tracks actual deferral: min($3K, $4.5K) = $3,000	3,000	3,000	✓
Negative SE: zero employee deferral	0	0	✓
Negative SE: zero employer contribution	0	0	✓
§603: tradEmployee = $17,000 (base)	17,000	17,000	✓
§603: rothEmployee = $4,000 (catch-up forced Roth)	4,000	4,000	✓
§603: total deferral = $21,000	21,000	21,000	✓
Roth employee: tradEmployee = 0	0	0	✓
Roth employee: rothEmployee = $17,000	17,000	17,000	✓
Employer always traditional: tradEmployer = $3,000	3,000	3,000	✓
Employer rothEmployerAmt = 0	0	0	✓

SIMPLE IRA Integration 5/5

Test	Expected	Actual	Result
solo401kEmployee = SIMPLE deferral ≈ $17,000	17,000	17,000	✓
solo401kEmployer = match ≈ $3,000	3,000	3,000	✓
Traditional SIMPLE reduces AGI	1	1	✓
Non-elective employer ≈ $2,000	2,000	2,000	✓
Traditional SIMPLE reduces QBI deduction	1	1	✓

Mega Backdoor Roth 5/5

Test	Expected	Actual	Result
Auto-max: afterTax = $28,913	28,913	28,913	✓
Employee + employer unchanged	43,087	43,087	✓
Manual cap $15K respected	15,000	15,000	✓
§415(c) ceiling: afterTax = $0	0	0	✓
Disabled: afterTax = 0	0	0	✓

Mega Backdoor Roth Integration 2/2

Test	Expected	Actual	Result
solo401kAfterTax > 0 in year output	1	1	✓
solo401kAfterTax ≈ $28,913	28,913	28,913	✓

Federal MRA 5/5

Test	Expected	Actual	Result
Born 1970 → 57y0m	684	684	✓
Born 1965 → 56y2m	674	674	✓
Born 1959 → 56y0m	672	672	✓
Born 1953 → 56y0m	672	672	✓
Born 1948 → 55y2m	662	662	✓

FERS Annuity 6/6

Test	Expected	Actual	Result
30 yrs @ 1.0% × $100K high-3 = $30,000	30,000	30,000	✓
Age 62 + 30 yrs → 1.1% × $100K = $33,000	33,000	33,000	✓
Age 62 + 19 yrs stays 1.0% = $19,000 (the cliff)	19,000	19,000	✓
Special category 25 yrs: 1.7%×20 + 1.0%×5 = $39,000	39,000	39,000	✓
MRA+10 at 57, 15 yrs: 15,000 × (1 − 60×(5/1200)) = $11,250	11,250	11,250	✓
MRA+10 postponed to 62: no reduction → $15,000	15,000	15,000	✓

CSRS Annuity 2/2

Test	Expected	Actual	Result
30 yrs: 1.5%×5 + 1.75%×5 + 2.0%×20 = 56.25% × $100K = $56,250	56,250	56,250	✓
45 yrs capped at 80% of high-3 = $80,000	80,000	80,000	✓

FERS SRS 3/3

Test	Expected	Actual	Result
28 yrs, age-62 SS $21,600/yr → $15,120/yr ($1,260/mo)	15,120	15,120	✓
20 yrs, $24,000 → $12,000/yr	12,000	12,000	✓
Zero SS estimate → $0 (guard)	0	0	✓

Survivor 3/3

Test	Expected	Actual	Result
Full 50% election costs 10%	0.1	0.1	✓
Partial 25% election costs 5%	0.05	0.05	✓
None costs 0%	0	0	✓

Simpl. Method 6/6

Test	Expected	Actual	Result
Age 60 single → 310 payments	310	310	✓
Age 65 single → 260 payments	260	260	✓
Combined ages 120 w/ survivor → 360 payments	360	360	✓
Taxable % = 91.9% (single 60, $50K basis, $24K annuity)	91.9	91.9	✓
With survivor (combined 120): 93.1%	93.1	93.1	✓
No basis → 100% taxable	100	100	✓

FERS COLA 4/4

Test	Expected	Actual	Result
CPI 1.5% → full 1.5%	1.5	1.5	✓
CPI 2.5% → 2.0%	2	2	✓
CPI 3.0% → 2.0% (CPI − 1)	2	2	✓
CPI 4.0% → 3.0%	3	3	✓

Eligibility 3/3

Test	Expected	Actual	Result
FERS age 57 + 30 yrs: MRA+30 qualifies	1	1	✓
FERS age 57 + 30 yrs: 60+20 not yet	0	0	✓
FERS age 62 + 5 yrs: 62+5 qualifies	1	1	✓

Write-through 18/18

Test	Expected	Actual	Result
FERS annuity written: $30,000 gross, $30,000 net (no election)	30,000	30,000	✓
Pension source = government (F-288)	1	1	✓
Pension start age 57, survivorBenefit none	57	57	✓
Diet COLA written from 2.5% inflation → 2.0%	2	2	✓
SRS stream written: 30/40 × 21,600 = $16,200, endAge 61	16,200	16,200	✓
SRS endAge = 61 (stops before 62nd birthday)	61	61	✓
Annual leave lump sum $25K written as ordinary income	25,000	25,000	✓
SPIA: premium reduces brokerage by $100,000	400,000	400,000	✓
SPIA: pension entry = $6,500/yr (100K × 6.5%)	6,500	6,500	✓
SPIA: life-only (survivorBenefit none), starts at 65	1	1	✓
Projection: year-0 pension income = $6,500	6,500	6,500	✓
Lump sum: $250,000 ordinary-income cash event at age 65	1	1	✓
Rollover apply: 0% taxable writes destination rollover-pretax	1	1	✓
Rollover projection: no ordinary income from the $250K at 65 (fedTax 0)	0	0	✓
Rollover projection: pre-tax grows by the full $250K at 65	550,000	550,000	✓
Annuity: $30,000/yr, 2% COLA, starts at 65	1	1	✓
Future lumpAge: event dated at age 70 (not currentAge 65)	1	1	✓
Future lumpAge: pre-tax untouched at 68, +$250K at 70	1	1	✓

Projection 4/4

Test	Expected	Actual	Result
Year 0 pension income = $30,000	30,000	30,000	✓
Year 0 other = SRS $16,200 + annual leave $25,000 = $41,200	41,200	41,200	✓
SRS stops at 62: other = 0 at age 62 (idx 5)	0	0	✓
NY state tax unchanged when the gov pension is removed (F-288 exempts it)	2,060	2,060	✓

F2a 4/4

Test	Expected	Actual	Result
FERS diet COLA: flat until 62 (age 61 = $30,000)	30,000	30,000	✓
FERS diet COLA: 2.0% from 62 onward (age 62 = $30,600)	30,600	30,600	✓
FERS diet COLA compounds (age 63 = $31,212)	31,212	31,212	✓
cpiFull: full 2.5% inflation COLA (age 58 = $30,750)	30,750	30,750	✓

F2b 2/2

Test	Expected	Actual	Result
SRS with $40K earned income: reduced by (40,000−24,480)×0.5 = $7,760 → $8,440	8,440	8,440	✓
SRS with no earned income: full $16,200 (control)	16,200	16,200	✓

F2c 3/3

Test	Expected	Actual	Result
Retiree alive: $30K unreduced × (1−0.10) = $27,000	27,000	27,000	✓
Survivor (after death at 60): 50% of UNREDUCED = $15,000	15,000	15,000	✓
Partial 25% election: retiree 28,500, survivor 25% of unreduced = $7,500	7,500	7,500	✓

F2d 3/3

Test	Expected	Actual	Result
Control (no exception): pre-59.5 TSP draws penalized 10%	1	1	✓
Separated at 55+ (age55): TSP draws before 59.5 penalty-free	1	1	✓
Public-safety (LEO/FF/ATC): draws from 50 penalty-free	1	1	✓

PensionCompare 10/10

Test	Expected	Actual	Result
Lump sum PV after 22% tax = $390,000	390,000	390,000	✓
Annuity PV = 23,400 × annuity-due(21, 5%) ≈ $315,000	315,000	315,016	✓
Winner = lump sum (390,000 > 315,000)	1	1	✓
Break-even age = 81 (17 after-tax payments × 23,400 = 397,800 ≥ 390,000)	81	81	✓
Winner = annuity when PV of $30K/yr over 31 yrs beats $100K	1	1	✓
Rollover (0% taxable): lump-sum PV = full $500,000	500,000	500,000	✓
No annuity payment → winner = lump sum	1	1	✓
Lump received at 60 (annuity starts 65): grown 5 yrs @5%	497,750	497,750	✓
Lump received at 70 (annuity starts 65): discounted 5 yrs @5%	305,575	305,575	✓
Lump received at the annuity start age (65) = face $390K	390,000	390,000	✓

SPIA 3/3

Test	Expected	Actual	Result
$200,000 at 6.5% → $13,000/yr	13,000	13,000	✓
$100,000 at 7.0% → $7,000/yr	7,000	7,000	✓
Zero premium → $0 (guard)	0	0	✓

Pre-flight 3/3

Test	Expected	Actual	Result
calcSpousalBenefit exists	function	function	✓
calcSpousalBenefit has 4 parameters (not old 2-param version)	4	4	✓
ssReverseAdjustPIA exists	true	true	✓

Spousal SS 13/13

Test	Expected	Actual	Result
Spouse at FRA (67), no own record → 50% of worker PIA	12,000	12,000	✓
Worker PIA = $3,000/mo, spouse at FRA → $18,000/yr floor	18,000	18,000	✓
Spouse own = $9,600/yr (< $12K floor) → top-up = $2,400	2,400	2,400	✓
Spouse own = $600/mo ($7,200/yr) → top-up = $4,800	4,800	4,800	✓
Spouse own = $12,000/yr (= floor) → top-up = $0	0	0	✓
Spouse own = $13,200/yr (> floor) → top-up = $0	0	0	✓
Spouse claims at 62 (60mo early), no own record → 32.5% of worker PIA	7,800	7,800	✓
Spouse claims at 65 (24mo early) → ~41.7% of worker PIA annual	10,000	10,000	✓
FRA=66, claims at 62 (48mo early) → 35% of worker PIA	8,400	8,400	✓
Spouse claims at 70 (past FRA) → same as FRA, no DRC increase	12,000	12,000	✓
Spouse claims at 68 (past FRA) → same as FRA	12,000	12,000	✓
Worker PIA = $0 → top-up = $0	0	0	✓
Spouse own = $0, worker PIA = $0 → $0	0	0	✓

COLA 2/2

Test	Expected	Actual	Result
Spousal benefit grows with COLA at age 68 vs 67	1	1	✓
Spousal top-up at 68 ≈ $18,360 (18,000 × 1.02)	18,360	18,360	✓

UI Wording 4/4

Test	Expected	Actual	Result
"Spousal SS Benefit" Plan Health lever title exists in HTML	1	1	✓
Lever says benefit is "already included in your projection"	1	1	✓
Lever links to SS tab (inputTab=ss)	1	1	✓
Old 2-param calcSpousalBenefit signature is NOT present	1	1	✓

Survivor claim-age cap 6/6

Test	Expected	Actual	Result
Primary dies y0, survivor past FRA → survivor benefit applies immediately, not deferred to age 85	58,344	58,344	✓
Primary dies y0, survivor benefit holds across years (not just y0)	58,344	58,344	✓
Spouse dies y0, primary is lower earner → survivor benefit dominates immediately	60,000	60,000	✓
Pre-FRA strategic claim age respected — survivor 62 with claim age 65 → no benefit yet	1	1	✓
Pre-FRA strategic claim age respected — survivor benefit starts at chosen age 65	1	1	✓
User-set claim age above FRA is capped — no waiting past FRA per RS 00615.301	1	1	✓

Reverse round-trip 16/16

Test	Expected	Actual	Result
PIA $1500 claim 62 → adj $1050 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 65 → adj $1300 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 67 → adj $1500 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 68 → adj $1620 → reverse $1500	1,500	1,500	✓
PIA $1500 claim 70 → adj $1860 → reverse $1500	1,500	1,500	✓
PIA $2500 claim 62 → adj $1750 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 65 → adj $2166 → reverse $2499	2,500	2,499	✓
PIA $2500 claim 67 → adj $2500 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 68 → adj $2700 → reverse $2500	2,500	2,500	✓
PIA $2500 claim 70 → adj $3100 → reverse $2500	2,500	2,500	✓
PIA $3500 claim 62 → adj $2450 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 65 → adj $3033 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 67 → adj $3500 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 68 → adj $3780 → reverse $3500	3,500	3,500	✓
PIA $3500 claim 70 → adj $4340 → reverse $3500	3,500	3,500	✓
Zero current monthly returns 0	0	0	✓

Primary already-collecting 4/4

Test	Expected	Actual	Result
Age 75: ss = current monthly × 12 (COLA 0%)	50,400	50,400	✓
Age 80: ss still 50400 (COLA 0%)	50,400	50,400	✓
Age 75 with COLA 2%: ss = 50400 (zero COLA years)	50,400	50,400	✓
Age 80 with COLA 2%: ss ≈ 50400 × 1.02^5 ≈ 55648	55,648	55,646	✓

Spousal floor 1/1

Test	Expected	Actual	Result
Already-collecting primary supplies recovered PIA for spousal floor	54,000	54,000	✓

Spouse already-collecting 2/2

Test	Expected	Actual	Result
Primary not yet filed, spouse already collecting → ss > 0	1	1	✓
Spouse benefit constant when primary still not filed (COLA 0%)	1	1	✓

Both already-collecting 2/2

Test	Expected	Actual	Result
Year 0 (age 73): combined ss ≈ (3500+1800) × 12 = 63600	63,600	63,600	✓
Five years later (age 78): combined ss ≈ 63600 × 1.02^5 ≈ 70221	70,221	70,219	✓

Backwards compat 1/1

Test	Expected	Actual	Result
Non-working spouse with ssAlreadyCollecting:false → $54K at FRA	54,000	54,000	✓

Clarks Y0 37/37

Test	Expected	Actual	Result
year = 2026	2,026	2,026	✓
age = 64	64	64	✓
spAge = 62	62	62	✓
earned = 182000	182,000	182,000	✓
primaryEarned = 110000	110,000	110,000	✓
spouseEarned = 72000	72,000	72,000	✓
savings = 28000	28,000	28,000	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 0	0	0	✓
capGains = 0	0	0	✓
agi = 165200	165,200	165,200	✓
fedTax = 17202	17,202	17,202	✓
stateTax = 0	0	0	✓
fica = 13923	13,923	13,923	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 31125	31,125	31,125	✓
medicareCost = 1826	1,826	1,826	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 873976	873,976	873,976	✓
roth = 167990	167,990	167,990	✓
taxable = 111494	111,494	111,494	✓
netWorth = 1153460	1,153,460	1,153,460	✓
retired === null	true	true	✓

Clarks Y1 37/37

Test	Expected	Actual	Result
year = 2027	2,027	2,027	✓
age = 65	65	65	✓
spAge = 63	63	63	✓
retired = true	true	true	✓
earned = 73440	73,440	73,440	✓
primaryEarned = 0	0	0	✓
spouseEarned = 73440	73,440	73,440	✓
savings = 0	0	0	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 19807	19,807	19,807	✓
capGains = 9904	9,904	9,904	✓
agi = 77224	77,224	77,224	✓
fedTax = 2672	2,672	2,672	✓
stateTax = 0	0	0	✓
fica = 5618	5,618	5,618	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 8290	8,290	8,290	✓
medicareCost = 2557	2,557	2,557	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 935154	935,154	935,154	✓
roth = 179749	179,749	179,749	✓
taxable = 98105	98,105	98,105	✓
netWorth = 1213008	1,213,008	1,213,008	✓

Clarks Y3 37/37

Test	Expected	Actual	Result
year = 2029	2,029	2,029	✓
age = 67	67	67	✓
spAge = 65	65	65	✓
retired = true	true	true	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
pension = 0	0	0	✓
ss = 33110	33,110	33,110	✓
ssTaxable = 8149	8,149	8,149	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 59946	59,946	59,946	✓
capGains = 29973	29,973	29,973	✓
agi = 38122	38,122	38,122	✓
fedTax = 0	0	0	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 0	0	0	✓
medicareCost = 5638	5,638	5,638	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 1070658	1,070,658	1,070,658	✓
roth = 205795	205,795	205,795	✓
taxable = 23936	23,936	23,936	✓
netWorth = 1300389	1,300,389	1,300,389	✓

Clarks Y5 37/37

Test	Expected	Actual	Result
year = 2031	2,031	2,031	✓
age = 69	69	69	✓
spAge = 67	67	67	✓
retired = true	true	true	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
pension = 0	0	0	✓
ss = 59620	59,620	59,620	✓
ssTaxable = 30096	30,096	30,096	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 42538	42,538	42,538	✓
capGains = 0	0	0	✓
agi = 72634	72,634	72,634	✓
fedTax = 3210	3,210	3,210	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 3210	3,210	3,210	✓
medicareCost = 6215	6,215	6,215	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 1133076	1,133,076	1,133,076	✓
roth = 235615	235,615	235,615	✓
taxable = 0	0	0	✓
netWorth = 1368691	1,368,691	1,368,691	✓

Clarks Y11 37/37

Test	Expected	Actual	Result
year = 2037	2,037	2,037	✓
age = 75	75	75	✓
spAge = 73	73	73	✓
retired = true	true	true	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
pension = 0	0	0	✓
ss = 67142	67,142	67,142	✓
ssTaxable = 46306	46,306	46,306	✓
rmd = 52218	52,218	52,218	✓
rmdRequired = true	true	true	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 57848	57,848	57,848	✓
capGains = 0	0	0	✓
agi = 104154	104,154	104,154	✓
fedTax = 5926	5,926	5,926	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 5926	5,926	5,926	✓
medicareCost = 8329	8,329	8,329	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 1312596	1,312,596	1,312,596	✓
roth = 353594	353,594	353,594	✓
taxable = 0	0	0	✓
netWorth = 1666190	1,666,190	1,666,190	✓

Clarks Y31 37/37

Test	Expected	Actual	Result
year = 2057	2,057	2,057	✓
age = 95	95	95	✓
spAge = 93	93	93	✓
retired = true	true	true	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
pension = 0	0	0	✓
ss = 99770	99,770	99,770	✓
ssTaxable = 84805	84,805	84,805	✓
rmd = 140446	140,446	140,446	✓
rmdRequired = true	true	true	✓
rothConv = 0	0	0	✓
hsaContrib = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 213238	213,238	213,238	✓
capGains = 36396	36,396	36,396	✓
agi = 261646	261,646	261,646	✓
fedTax = 15589	15,589	15,589	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
cgTax = 0	0	0	✓
niitTax = 443	443	443	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 15589	15,589	15,589	✓
medicareCost = 22100	22,100	22,100	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
preTax = 1187188	1,187,188	1,187,188	✓
roth = 1368298	1,368,298	1,368,298	✓
taxable = 80584	80,584	80,584	✓
netWorth = 2636070	2,636,070	2,636,070	✓

Lees Y0 43/43

Test	Expected	Actual	Result
year = 2026	2,026	2,026	✓
age = 59	59	59	✓
spAge = 57	57	57	✓
earned = 267000	267,000	267,000	✓
primaryEarned = 175000	175,000	175,000	✓
spouseEarned = 92000	92,000	92,000	✓
totalInc = 269250	269,250	269,250	✓
savings = 43000	43,000	43,000	✓
hsaContrib = 8550	8,550	8,550	✓
cashInterest = 2250	2,250	2,250	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 0	0	0	✓
capGains = 0	0	0	✓
agi = 245700	245,700	245,700	✓
fedTax = 36436	36,436	36,436	✓
stateTax = 13870	13,870	13,870	✓
fica = 19848	19,848	19,848	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 0	0	0	✓
tax = 70154	70,154	70,154	✓
medicareCost = 0	0	0	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
acaSubsidy = 0	0	0	✓
expenses = 88000	88,000	88,000	✓
preTax = 1193050	1,193,050	1,193,050	✓
roth = 217745	217,745	217,745	✓
taxable = 324565	324,565	324,565	✓
hsa = 46163	46,163	46,163	✓
netWorth = 1781523	1,781,523	1,781,523	✓
retired === null	true	true	✓
isSingle === null	true	true	✓

Lees Y3 54/54

Test	Expected	Actual	Result
year = 2029	2,029	2,029	✓
age = 62	62	62	✓
spAge = 60	60	60	✓
earned = 97631	97,631	97,631	✓
primaryEarned = 0	0	0	✓
spouseEarned = 97631	97,631	97,631	✓
totalInc = 100199	100,199	100,199	✓
savings = 0	0	0	✓
hsaContrib = 8550	8,550	8,550	✓
cashInterest = 1604	1,604	1,604	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 12972	12,972	12,972	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 21423	21,423	21,423	✓
withdrawalForSpending = 21423	21,423	21,423	✓
capGains = 0	0	0	✓
conversionSaleGain = 0	0	0	✓
agi = 88657	88,657	88,657	✓
fica = 7469	7,469	7,469	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 0	0	0	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 8830	8,830	8,830	✓
acaSubsidy = 16508	16,508	16,508	✓
acaBenchmark = 25338	25,338	25,338	✓
acaNetPremium = 8830	8,830	8,830	✓
acaFPLPercent = 395	395	395	✓
expenses = 104990	104,990	104,990	✓
cash = 35612	35,612	35,612	✓
preTax = 1483207	1,483,207	1,483,207	✓
preTaxPrimary = 1061651	1,061,651	1,061,651	✓
preTaxSpouse = 421556	421,556	421,556	✓
roth = 336321	336,321	336,321	✓
taxable = 382917	382,917	382,917	✓
taxableInv = 347305	347,305	347,305	✓
hsa = 83834	83,834	83,834	✓
netWorth = 2286279	2,286,279	2,286,279	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === "aca"	true	true	✓
agi === sum of AGI components (IRC 62)	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓
conversionSaleGain in [0, capGains] (Gate C)	true	true	✓

Lees Y5 53/53

Test	Expected	Actual	Result
year = 2031	2,031	2,031	✓
age = 64	64	64	✓
spAge = 62	62	62	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
totalInc = 481	481	481	✓
savings = 0	0	0	✓
hsaContrib = 6101	6,101	6,101	✓
cashInterest = 0	0	0	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 45777	45,777	45,777	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 117063	117,063	117,063	✓
withdrawalForSpending = 117063	117,063	117,063	✓
capGains = 52560	52,560	52,560	✓
conversionSaleGain = 25	25	25	✓
agi = 92236	92,236	92,236	✓
fica = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 9187	9,187	9,187	✓
acaSubsidy = 14254	14,254	14,254	✓
acaBenchmark = 23441	23,441	23,441	✓
acaNetPremium = 9187	9,187	9,187	✓
acaFPLPercent = 395	395	395	✓
expenses = 112498	112,498	112,498	✓
cash = 0	0	0	✓
preTax = 1633277	1,633,277	1,633,277	✓
preTaxPrimary = 1165443	1,165,443	1,165,443	✓
preTaxSpouse = 467834	467,834	467,834	✓
roth = 449900	449,900	449,900	✓
taxable = 287774	287,774	287,774	✓
taxableInv = 287774	287,774	287,774	✓
hsa = 108897	108,897	108,897	✓
netWorth = 2479848	2,479,848	2,479,848	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === "aca"	true	true	✓
agi === sum of AGI components (IRC 62)	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓
conversionSaleGain in [0, capGains] (Gate C)	true	true	✓

Lees Y6 54/54

Test	Expected	Actual	Result
year = 2032	2,032	2,032	✓
age = 65	65	65	✓
spAge = 63	63	63	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
totalInc = 0	0	0	✓
savings = 0	0	0	✓
hsaContrib = 6254	6,254	6,254	✓
cashInterest = 0	0	0	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 40881	40,881	40,881	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 122172	122,172	122,172	✓
withdrawalForSpending = 122172	122,172	122,172	✓
capGains = 59454	59,454	59,454	✓
conversionSaleGain = 0	0	0	✓
agi = 94081	94,081	94,081	✓
fica = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 3263	3,263	3,263	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 9370	9,370	9,370	✓
acaSubsidy = 6550	6,550	6,550	✓
acaBenchmark = 15920	15,920	15,920	✓
acaNetPremium = 9370	9,370	9,370	✓
acaFPLPercent = 395	395	395	✓
expenses = 117710	117,710	117,710	✓
cash = 0	0	0	✓
preTax = 1703864	1,703,864	1,703,864	✓
preTaxPrimary = 1215811	1,215,811	1,215,811	✓
preTaxSpouse = 488053	488,053	488,053	✓
roth = 525135	525,135	525,135	✓
taxable = 183143	183,143	183,143	✓
taxableInv = 183143	183,143	183,143	✓
hsa = 118601	118,601	118,601	✓
netWorth = 2530743	2,530,743	2,530,743	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === "aca"	true	true	✓
agi === sum of AGI components (IRC 62)	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓
conversionSaleGain in [0, capGains] (Gate C)	true	true	✓

Lees Y11 54/54

Test	Expected	Actual	Result
year = 2037	2,037	2,037	✓
age = 70	70	70	✓
spAge = 68	68	68	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
totalInc = 90538	90,538	90,538	✓
savings = 0	0	0	✓
hsaContrib = 0	0	0	✓
cashInterest = 0	0	0	✓
pension = 0	0	0	✓
ss = 90538	90,538	90,538	✓
ssTaxable = 37256	37,256	37,256	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 43832	43,832	43,832	✓
withdrawalForSpending = 43832	43,832	43,832	✓
capGains = 0	0	0	✓
conversionSaleGain = 0	0	0	✓
agi = 72759	72,759	72,759	✓
fica = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 8329	8,329	8,329	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 0	0	0	✓
acaSubsidy = 0	0	0	✓
acaBenchmark = 0	0	0	✓
acaNetPremium = 0	0	0	✓
acaFPLPercent = 0	0	0	✓
expenses = 130142	130,142	130,142	✓
cash = 0	0	0	✓
preTax = 2019255	2,019,255	2,019,255	✓
preTaxPrimary = 1440862	1,440,862	1,440,862	✓
preTaxSpouse = 578393	578,393	578,393	✓
roth = 736530	736,530	736,530	✓
taxable = 0	0	0	✓
taxableInv = 0	0	0	✓
hsa = 117924	117,924	117,924	✓
netWorth = 2873709	2,873,709	2,873,709	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === true	true	true	✓
agi === sum of AGI components (IRC 62)	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓

Lees Y16 55/55

Test	Expected	Actual	Result
year = 2042	2,042	2,042	✓
age = 75	75	75	✓
spAge = 73	73	73	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
totalInc = 99961	99,961	99,961	✓
savings = 0	0	0	✓
hsaContrib = 0	0	0	✓
cashInterest = 0	0	0	✓
pension = 0	0	0	✓
ss = 99961	99,961	99,961	✓
ssTaxable = 71812	71,812	71,812	✓
rmd = 71445	71,445	71,445	✓
rmdPrimary = 71445	71,445	71,445	✓
rmdSpouse = 0	0	0	✓
rmdReinvested = 19076	19,076	19,076	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 82076	82,076	82,076	✓
withdrawalForSpending = 63000	63,000	63,000	✓
capGains = 0	0	0	✓
agi = 143257	143,257	143,257	✓
fica = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 10631	10,631	10,631	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 0	0	0	✓
acaSubsidy = 0	0	0	✓
acaBenchmark = 0	0	0	✓
acaNetPremium = 0	0	0	✓
acaFPLPercent = 0	0	0	✓
expenses = 151845	151,845	151,845	✓
cash = 0	0	0	✓
preTax = 2559051	2,559,051	2,559,051	✓
preTaxPrimary = 1804142	1,804,142	1,804,142	✓
preTaxSpouse = 754909	754,909	754,909	✓
roth = 1033021	1,033,021	1,033,021	✓
taxable = 20411	20,411	20,411	✓
taxableInv = 20411	20,411	20,411	✓
hsa = 100383	100,383	100,383	✓
netWorth = 3712866	3,712,866	3,712,866	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓
rmdRequired === true	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓

Lees Y36 55/55

Test	Expected	Actual	Result
year = 2062	2,062	2,062	✓
age = 95	95	95	✓
spAge = 93	93	93	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
totalInc = 148536	148,536	148,536	✓
savings = 0	0	0	✓
hsaContrib = 0	0	0	✓
cashInterest = 0	0	0	✓
pension = 0	0	0	✓
ss = 148536	148,536	148,536	✓
ssTaxable = 126256	126,256	126,256	✓
rmd = 284089	284,089	284,089	✓
rmdPrimary = 197450	197,450	197,450	✓
rmdSpouse = 86639	86,639	86,639	✓
rmdReinvested = 284089	284,089	284,089	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 495926	495,926	495,926	✓
withdrawalForSpending = 211837	211,837	211,837	✓
capGains = 105919	105,919	105,919	✓
agi = 516263	516,263	516,263	✓
fica = 0	0	0	✓
niitTax = 4025	4,025	4,025	✓
qbiDeduction = 0	0	0	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 28206	28,206	28,206	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 0	0	0	✓
acaSubsidy = 0	0	0	✓
acaBenchmark = 0	0	0	✓
acaNetPremium = 0	0	0	✓
acaFPLPercent = 0	0	0	✓
expenses = 283254	283,254	283,254	✓
cash = 0	0	0	✓
preTax = 2512651	2,512,651	2,512,651	✓
preTaxPrimary = 1669050	1,669,050	1,669,050	✓
preTaxSpouse = 843601	843,601	843,601	✓
roth = 3997465	3,997,465	3,997,465	✓
taxable = 2449001	2,449,001	2,449,001	✓
taxableInv = 2449001	2,449,001	2,449,001	✓
hsa = 0	0	0	✓
netWorth = 8959117	8,959,117	8,959,117	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓
rmdRequired === true	true	true	✓
netWorth === preTax + roth + cash + taxableInv + hsa	true	true	✓

Lees F-241 gates 9/9

Test	Expected	Actual	Result
G1: conversionTaxFallback === 0 (all years)	1	1	✓
G2 precond: wdRoth === 0 (all years)	1	1	✓
G2: roth continuity recurrence (drift <= 2)	1	1	✓
G3: preTax continuity recurrence (drift <= 2)	1	1	✓
G4: netWorth === preTax+roth+taxableInv+cash+hsa+inherited (all years)	1	1	✓
G6a: roth non-decreasing (never drawn)	1	1	✓
G6b: rothConv > 0 iff year in {3,4,5,6} (window 62-65)	1	1	✓
G6c: conversionSaleGain > 0 only in the brokerage-funded year (Y5)	1	1	✓
G7: smartFill caps ACA-year MAGI at the 395% FPL cliff ceiling (F-304, drift <= 1)	1	1	✓

Lees F-240 gain band 1/1

Test	Expected	Actual	Result
sum(conversionSaleGain, Y3-Y6) <= 0.5 * sum(conversionTax, Y3-Y6)	true	true	✓

Washingtons Y0 41/41

Test	Expected	Actual	Result
year = 2026	2,026	2,026	✓
age = 63	63	63	✓
spAge = 61	61	61	✓
earned = 208000	208,000	208,000	✓
primaryEarned = 130000	130,000	130,000	✓
spouseEarned = 78000	78,000	78,000	✓
savings = 32000	32,000	32,000	✓
cashInterest = 4500	4,500	4,500	✓
cash = 104500	104,500	104,500	✓
agi = 193300	193,300	193,300	✓
fedTax = 24866	24,866	24,866	✓
stateTax = 9665	9,665	9,665	✓
fica = 15912	15,912	15,912	✓
tax = 50443	50,443	50,443	✓
debtPayments = 21600	21,600	21,600	✓
debtInterest = 7137	7,137	7,137	✓
debtPrincipalPaid = 14463	14,463	14,463	✓
expenses = 103600	103,600	103,600	✓
preTax = 1037044	1,037,044	1,037,044	✓
preTaxPrimary = 1037044	1,037,044	1,037,044	✓
preTaxSpouse = 0	0	0	✓
roth = 276060	276,060	276,060	✓
taxableInv = 219136	219,136	219,136	✓
netWorth = 1636740	1,636,740	1,636,740	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
ssdi = 0	0	0	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdRequired = false	false	false	✓
ltcCost = 0	0	0	✓
medicareCost = 0	0	0	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
niitTax = 0	0	0	✓
retired === null	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Washingtons Y2 42/42

Test	Expected	Actual	Result
year = 2028	2,028	2,028	✓
age = 65	65	65	✓
spAge = 63	63	63	✓
earned = 81151	81,151	81,151	✓
primaryEarned = 0	0	0	✓
spouseEarned = 81151	81,151	81,151	✓
savings = 0	0	0	✓
cashInterest = 4341	4,341	4,341	✓
cash = 100814	100,814	100,814	✓
agi = 108001	108,001	108,001	✓
fedTax = 7406	7,406	7,406	✓
stateTax = 3900	3,900	3,900	✓
fica = 6208	6,208	6,208	✓
tax = 17514	17,514	17,514	✓
pension = 30000	30,000	30,000	✓
pensionTaxable = 30000	30,000	30,000	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
ssdi = 0	0	0	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdRequired = false	false	false	✓
medicareCost = 2685	2,685	2,685	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 0	0	0	✓
debtPayments = 21600	21,600	21,600	✓
debtInterest = 5934	5,934	5,934	✓
debtPrincipalPaid = 15666	15,666	15,666	✓
expenses = 111279	111,279	111,279	✓
preTax = 1209733	1,209,733	1,209,733	✓
preTaxPrimary = 1209733	1,209,733	1,209,733	✓
preTaxSpouse = 0	0	0	✓
roth = 325403	325,403	325,403	✓
taxableInv = 256494	256,494	256,494	✓
netWorth = 1892444	1,892,444	1,892,444	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Washingtons Y7 46/46

Test	Expected	Actual	Result
year = 2033	2,033	2,033	✓
age = 70	70	70	✓
spAge = 68	68	68	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
cashInterest = 0	0	0	✓
cash = 0	0	0	✓
agi = 85812	85,812	85,812	✓
fedTax = 2835	2,835	2,835	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
tax = 2835	2,835	2,835	✓
pension = 33122	33,122	33,122	✓
pensionTaxable = 33122	33,122	33,122	✓
ss = 71292	71,292	71,292	✓
ssTaxable = 38832	38,832	38,832	✓
ssdi = 0	0	0	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdRequired = false	false	false	✓
medicareCost = 6853	6,853	6,853	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 0	0	0	✓
capGains = 13858	13,858	13,858	✓
cgTax = 0	0	0	✓
withdrawal = 27716	27,716	27,716	✓
withdrawalForSpending = 27716	27,716	27,716	✓
debtPayments = 21600	21,600	21,600	✓
debtInterest = 2472	2,472	2,472	✓
debtPrincipalPaid = 19128	19,128	19,128	✓
expenses = 129303	129,303	129,303	✓
preTax = 1696714	1,696,714	1,696,714	✓
preTaxPrimary = 1696714	1,696,714	1,696,714	✓
preTaxSpouse = 0	0	0	✓
roth = 456395	456,395	456,395	✓
taxableInv = 137048	137,048	137,048	✓
netWorth = 2290157	2,290,157	2,290,157	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Washingtons Y9 46/46

Test	Expected	Actual	Result
year = 2035	2,035	2,035	✓
age = 72	72	72	✓
spAge = 70	70	70	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
cashInterest = 0	0	0	✓
cash = 0	0	0	✓
agi = 92149	92,149	92,149	✓
fedTax = 3057	3,057	3,057	✓
stateTax = 0	0	0	✓
fica = 0	0	0	✓
tax = 3057	3,057	3,057	✓
pension = 34461	34,461	34,461	✓
pensionTaxable = 34461	34,461	34,461	✓
ss = 74172	74,172	74,172	✓
ssTaxable = 42405	42,405	42,405	✓
ssdi = 0	0	0	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdRequired = false	false	false	✓
medicareCost = 7555	7,555	7,555	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 0	0	0	✓
capGains = 15283	15,283	15,283	✓
cgTax = 0	0	0	✓
withdrawal = 30566	30,566	30,566	✓
withdrawalForSpending = 30566	30,566	30,566	✓
debtPayments = 21600	21,600	21,600	✓
debtInterest = 882	882	882	✓
debtPrincipalPaid = 20718	20,718	20,718	✓
expenses = 136146	136,146	136,146	✓
preTax = 1942567	1,942,567	1,942,567	✓
preTaxPrimary = 1942567	1,942,567	1,942,567	✓
preTaxSpouse = 0	0	0	✓
roth = 522527	522,527	522,527	✓
taxableInv = 90867	90,867	90,867	✓
netWorth = 2555961	2,555,961	2,555,961	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Washingtons Y12 47/47

Test	Expected	Actual	Result
year = 2038	2,038	2,038	✓
age = 75	75	75	✓
spAge = 73	73	73	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
cashInterest = 0	0	0	✓
cash = 0	0	0	✓
agi = 201247	201,247	201,247	✓
fedTax = 17592	17,592	17,592	✓
stateTax = 4298	4,298	4,298	✓
fica = 0	0	0	✓
tax = 21890	21,890	21,890	✓
pension = 36570	36,570	36,570	✓
pensionTaxable = 36570	36,570	36,570	✓
ss = 78712	78,712	78,712	✓
ssTaxable = 66905	66,905	66,905	✓
ssdi = 0	0	0	✓
rmd = 90408	90,408	90,408	✓
rmdPrimary = 90408	90,408	90,408	✓
rmdSpouse = 0	0	0	✓
rmdRequired = true	true	true	✓
rmdReinvested = 90408	90,408	90,408	✓
medicareCost = 8746	8,746	8,746	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 0	0	0	✓
capGains = 7364	7,364	7,364	✓
cgTax = 1105	1,105	1,105	✓
withdrawal = 105137	105,137	105,137	✓
withdrawalForSpending = 14729	14,729	14,729	✓
debtPayments = 0	0	0	✓
debtInterest = 0	0	0	✓
debtPrincipalPaid = 0	0	0	✓
expenses = 108122	108,122	108,122	✓
preTax = 2282992	2,282,992	2,282,992	✓
preTaxPrimary = 2282992	2,282,992	2,282,992	✓
preTaxSpouse = 0	0	0	✓
roth = 640118	640,118	640,118	✓
taxableInv = 153901	153,901	153,901	✓
netWorth = 3077011	3,077,011	3,077,011	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === true	true	true	✓

Washingtons Y32 47/47

Test	Expected	Actual	Result
year = 2058	2,058	2,058	✓
age = 95	95	95	✓
spAge = 93	93	93	✓
earned = 0	0	0	✓
primaryEarned = 0	0	0	✓
spouseEarned = 0	0	0	✓
savings = 0	0	0	✓
cashInterest = 0	0	0	✓
cash = 0	0	0	✓
agi = 463543	463,543	463,543	✓
fedTax = 52743	52,743	52,743	✓
stateTax = 14612	14,612	14,612	✓
fica = 0	0	0	✓
tax = 67355	67,355	67,355	✓
pension = 54341	54,341	54,341	✓
pensionTaxable = 54341	54,341	54,341	✓
ss = 116962	116,962	116,962	✓
ssTaxable = 99418	99,418	99,418	✓
ssdi = 0	0	0	✓
rmd = 249857	249,857	249,857	✓
rmdPrimary = 249857	249,857	249,857	✓
rmdSpouse = 0	0	0	✓
rmdRequired = true	true	true	✓
rmdReinvested = 249857	249,857	249,857	✓
medicareCost = 23205	23,205	23,205	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 2277	2,277	2,277	✓
capGains = 59928	59,928	59,928	✓
cgTax = 8989	8,989	8,989	✓
withdrawal = 369712	369,712	369,712	✓
withdrawalForSpending = 119855	119,855	119,855	✓
debtPayments = 0	0	0	✓
debtInterest = 0	0	0	✓
debtPrincipalPaid = 0	0	0	✓
expenses = 223804	223,804	223,804	✓
preTax = 2112043	2,112,043	2,112,043	✓
preTaxPrimary = 2112043	2,112,043	2,112,043	✓
preTaxSpouse = 0	0	0	✓
roth = 2477054	2,477,054	2,477,054	✓
taxableInv = 1827026	1,827,026	1,827,026	✓
netWorth = 6416123	6,416,123	6,416,123	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Clarks Cruise 178/178

Test	Expected	Actual	Result
projection.length = 32	32	32	✓
Y1.year = Y0.year + 1	2,027	2,027	✓
Y2.year = Y1.year + 1	2,028	2,028	✓
Y3.year = Y2.year + 1	2,029	2,029	✓
Y4.year = Y3.year + 1	2,030	2,030	✓
Y5.year = Y4.year + 1	2,031	2,031	✓
Y6.year = Y5.year + 1	2,032	2,032	✓
Y7.year = Y6.year + 1	2,033	2,033	✓
Y8.year = Y7.year + 1	2,034	2,034	✓
Y9.year = Y8.year + 1	2,035	2,035	✓
Y10.year = Y9.year + 1	2,036	2,036	✓
Y11.year = Y10.year + 1	2,037	2,037	✓
Y12.year = Y11.year + 1	2,038	2,038	✓
Y13.year = Y12.year + 1	2,039	2,039	✓
Y14.year = Y13.year + 1	2,040	2,040	✓
Y15.year = Y14.year + 1	2,041	2,041	✓
Y16.year = Y15.year + 1	2,042	2,042	✓
Y17.year = Y16.year + 1	2,043	2,043	✓
Y18.year = Y17.year + 1	2,044	2,044	✓
Y19.year = Y18.year + 1	2,045	2,045	✓
Y20.year = Y19.year + 1	2,046	2,046	✓
Y21.year = Y20.year + 1	2,047	2,047	✓
Y22.year = Y21.year + 1	2,048	2,048	✓
Y23.year = Y22.year + 1	2,049	2,049	✓
Y24.year = Y23.year + 1	2,050	2,050	✓
Y25.year = Y24.year + 1	2,051	2,051	✓
Y26.year = Y25.year + 1	2,052	2,052	✓
Y27.year = Y26.year + 1	2,053	2,053	✓
Y28.year = Y27.year + 1	2,054	2,054	✓
Y29.year = Y28.year + 1	2,055	2,055	✓
Y30.year = Y29.year + 1	2,056	2,056	✓
Y31.year = Y30.year + 1	2,057	2,057	✓
Y1.age = Y0.age + 1	65	65	✓
Y2.age = Y1.age + 1	66	66	✓
Y3.age = Y2.age + 1	67	67	✓
Y4.age = Y3.age + 1	68	68	✓
Y5.age = Y4.age + 1	69	69	✓
Y6.age = Y5.age + 1	70	70	✓
Y7.age = Y6.age + 1	71	71	✓
Y8.age = Y7.age + 1	72	72	✓
Y9.age = Y8.age + 1	73	73	✓
Y10.age = Y9.age + 1	74	74	✓
Y11.age = Y10.age + 1	75	75	✓
Y12.age = Y11.age + 1	76	76	✓
Y13.age = Y12.age + 1	77	77	✓
Y14.age = Y13.age + 1	78	78	✓
Y15.age = Y14.age + 1	79	79	✓
Y16.age = Y15.age + 1	80	80	✓
Y17.age = Y16.age + 1	81	81	✓
Y18.age = Y17.age + 1	82	82	✓
Y19.age = Y18.age + 1	83	83	✓
Y20.age = Y19.age + 1	84	84	✓
Y21.age = Y20.age + 1	85	85	✓
Y22.age = Y21.age + 1	86	86	✓
Y23.age = Y22.age + 1	87	87	✓
Y24.age = Y23.age + 1	88	88	✓
Y25.age = Y24.age + 1	89	89	✓
Y26.age = Y25.age + 1	90	90	✓
Y27.age = Y26.age + 1	91	91	✓
Y28.age = Y27.age + 1	92	92	✓
Y29.age = Y28.age + 1	93	93	✓
Y30.age = Y29.age + 1	94	94	✓
Y31.age = Y30.age + 1	95	95	✓
Y0 earned = primaryEarned + spouseEarned	182,000	182,000	✓
Y1 earned = primaryEarned + spouseEarned	73,440	73,440	✓
Y2 earned = primaryEarned + spouseEarned	74,909	74,909	✓
Y3 earned = primaryEarned + spouseEarned	0	0	✓
Y4 earned = primaryEarned + spouseEarned	0	0	✓
Y5 earned = primaryEarned + spouseEarned	0	0	✓
Y6 earned = primaryEarned + spouseEarned	0	0	✓
Y7 earned = primaryEarned + spouseEarned	0	0	✓
Y8 earned = primaryEarned + spouseEarned	0	0	✓
Y9 earned = primaryEarned + spouseEarned	0	0	✓
Y10 earned = primaryEarned + spouseEarned	0	0	✓
Y11 earned = primaryEarned + spouseEarned	0	0	✓
Y12 earned = primaryEarned + spouseEarned	0	0	✓
Y13 earned = primaryEarned + spouseEarned	0	0	✓
Y14 earned = primaryEarned + spouseEarned	0	0	✓
Y15 earned = primaryEarned + spouseEarned	0	0	✓
Y16 earned = primaryEarned + spouseEarned	0	0	✓
Y17 earned = primaryEarned + spouseEarned	0	0	✓
Y18 earned = primaryEarned + spouseEarned	0	0	✓
Y19 earned = primaryEarned + spouseEarned	0	0	✓
Y20 earned = primaryEarned + spouseEarned	0	0	✓
Y21 earned = primaryEarned + spouseEarned	0	0	✓
Y22 earned = primaryEarned + spouseEarned	0	0	✓
Y23 earned = primaryEarned + spouseEarned	0	0	✓
Y24 earned = primaryEarned + spouseEarned	0	0	✓
Y25 earned = primaryEarned + spouseEarned	0	0	✓
Y26 earned = primaryEarned + spouseEarned	0	0	✓
Y27 earned = primaryEarned + spouseEarned	0	0	✓
Y28 earned = primaryEarned + spouseEarned	0	0	✓
Y29 earned = primaryEarned + spouseEarned	0	0	✓
Y30 earned = primaryEarned + spouseEarned	0	0	✓
Y31 earned = primaryEarned + spouseEarned	0	0	✓
Y0 tax = fedTax + stateTax + fica	31,125	31,125	✓
Y1 tax = fedTax + stateTax + fica	8,290	8,290	✓
Y2 tax = fedTax + stateTax + fica	7,632	7,632	✓
Y3 tax = fedTax + stateTax + fica	0	0	✓
Y4 tax = fedTax + stateTax + fica	2,982	2,982	✓
Y5 tax = fedTax + stateTax + fica	3,210	3,210	✓
Y6 tax = fedTax + stateTax + fica	3,624	3,624	✓
Y7 tax = fedTax + stateTax + fica	4,044	4,044	✓
Y8 tax = fedTax + stateTax + fica	4,495	4,495	✓
Y9 tax = fedTax + stateTax + fica	4,939	4,939	✓
Y10 tax = fedTax + stateTax + fica	5,424	5,424	✓
Y11 tax = fedTax + stateTax + fica	5,926	5,926	✓
Y12 tax = fedTax + stateTax + fica	6,432	6,432	✓
Y13 tax = fedTax + stateTax + fica	6,981	6,981	✓
Y14 tax = fedTax + stateTax + fica	7,544	7,544	✓
Y15 tax = fedTax + stateTax + fica	8,121	8,121	✓
Y16 tax = fedTax + stateTax + fica	8,737	8,737	✓
Y17 tax = fedTax + stateTax + fica	9,084	9,084	✓
Y18 tax = fedTax + stateTax + fica	9,397	9,397	✓
Y19 tax = fedTax + stateTax + fica	9,735	9,735	✓
Y20 tax = fedTax + stateTax + fica	10,158	10,158	✓
Y21 tax = fedTax + stateTax + fica	10,658	10,658	✓
Y22 tax = fedTax + stateTax + fica	11,187	11,187	✓
Y23 tax = fedTax + stateTax + fica	11,733	11,733	✓
Y24 tax = fedTax + stateTax + fica	12,197	12,197	✓
Y25 tax = fedTax + stateTax + fica	12,781	12,781	✓
Y26 tax = fedTax + stateTax + fica	13,265	13,265	✓
Y27 tax = fedTax + stateTax + fica	13,743	13,743	✓
Y28 tax = fedTax + stateTax + fica	14,216	14,216	✓
Y29 tax = fedTax + stateTax + fica	14,678	14,678	✓
Y30 tax = fedTax + stateTax + fica	15,007	15,007	✓
Y31 tax = fedTax + stateTax + fica	15,589	15,589	✓
Y0 netWorth = sum of buckets	1,153,460	1,153,460	✓
Y1 netWorth = sum of buckets	1,213,008	1,213,008	✓
Y2 netWorth = sum of buckets	1,275,263	1,275,263	✓
Y3 netWorth = sum of buckets	1,300,389	1,300,389	✓
Y4 netWorth = sum of buckets	1,321,689	1,321,689	✓
Y5 netWorth = sum of buckets	1,368,691	1,368,691	✓
Y6 netWorth = sum of buckets	1,416,502	1,416,502	✓
Y7 netWorth = sum of buckets	1,465,095	1,465,095	✓
Y8 netWorth = sum of buckets	1,514,410	1,514,410	✓
Y9 netWorth = sum of buckets	1,564,419	1,564,419	✓
Y10 netWorth = sum of buckets	1,615,035	1,615,035	✓
Y11 netWorth = sum of buckets	1,666,190	1,666,190	✓
Y12 netWorth = sum of buckets	1,717,821	1,717,821	✓
Y13 netWorth = sum of buckets	1,769,816	1,769,816	✓
Y14 netWorth = sum of buckets	1,822,082	1,822,082	✓
Y15 netWorth = sum of buckets	1,874,513	1,874,513	✓
Y16 netWorth = sum of buckets	1,926,968	1,926,968	✓
Y17 netWorth = sum of buckets	1,979,620	1,979,620	✓
Y18 netWorth = sum of buckets	2,032,399	2,032,399	✓
Y19 netWorth = sum of buckets	2,085,161	2,085,161	✓
Y20 netWorth = sum of buckets	2,137,683	2,137,683	✓
Y21 netWorth = sum of buckets	2,189,733	2,189,733	✓
Y22 netWorth = sum of buckets	2,241,109	2,241,109	✓
Y23 netWorth = sum of buckets	2,291,602	2,291,602	✓
Y24 netWorth = sum of buckets	2,341,085	2,341,085	✓
Y25 netWorth = sum of buckets	2,389,207	2,389,207	✓
Y26 netWorth = sum of buckets	2,435,815	2,435,815	✓
Y27 netWorth = sum of buckets	2,480,646	2,480,646	✓
Y28 netWorth = sum of buckets	2,523,401	2,523,401	✓
Y29 netWorth = sum of buckets	2,563,771	2,563,771	✓
Y30 netWorth = sum of buckets	2,601,542	2,601,542	✓
Y31 netWorth = sum of buckets	2,636,070	2,636,070	✓
Y0 retired === null	true	true	✓
all years Y1+ retired === true	true	true	✓
Y0 earned > 0 (both working)	true	true	✓
Y1 earned > 0 (spouse continues working)	true	true	✓
Y2 earned > 0 (spouse continues working)	true	true	✓
all years Y3+ earned = 0	true	true	✓
all years Y0-Y2 ss = 0 (pre-claim)	true	true	✓
all years Y3+ ss > 0 (post-primary-claim)	true	true	✓
all years Y0-Y10 rmd = 0 (pre-trigger)	true	true	✓
all years Y0-Y10 rmdRequired === false (pre-trigger)	true	true	✓
all years Y11+ rmdRequired === true (post-trigger)	true	true	✓
all years rothConv = 0	true	true	✓
all years hsaContrib = 0	true	true	✓
all years charityTotal = 0	true	true	✓
all years stateTax = 0	true	true	✓
all years fedTax >= 0	true	true	✓
all years cgTax >= 0	true	true	✓
all years niitTax >= 0	true	true	✓
roth bucket monotonically non-decreasing	true	true	✓

Lees Cruise 68/68

Test	Expected	Actual	Result
Y1 ss === 0	true	true	✓
Y1 ssTaxable === 0	true	true	✓
Y2 ss === 0	true	true	✓
Y2 ssTaxable === 0	true	true	✓
Y4 ss === 0	true	true	✓
Y4 ssTaxable === 0	true	true	✓
Y6 ss === 0	true	true	✓
Y6 ssTaxable === 0	true	true	✓
Y7 ss === 0	true	true	✓
Y7 ssTaxable === 0	true	true	✓
Y8 ss === 0	true	true	✓
Y8 ssTaxable === 0	true	true	✓
Y9 ss === 0	true	true	✓
Y9 ssTaxable === 0	true	true	✓
Y12 ss > Y11 ss	true	true	✓
Y13 ss > Y12 ss	true	true	✓
Y14 ss > Y13 ss	true	true	✓
Y15 ss > Y14 ss	true	true	✓
Y17 ss > Y16 ss	true	true	✓
Y18 ss > Y17 ss	true	true	✓
Y19 ss > Y18 ss	true	true	✓
Y20 ss > Y19 ss	true	true	✓
Y21 ss > Y20 ss	true	true	✓
Y22 ss > Y21 ss	true	true	✓
Y23 ss > Y22 ss	true	true	✓
Y24 ss > Y23 ss	true	true	✓
Y25 ss > Y24 ss	true	true	✓
Y26 ss > Y25 ss	true	true	✓
Y27 ss > Y26 ss	true	true	✓
Y28 ss > Y27 ss	true	true	✓
Y29 ss > Y28 ss	true	true	✓
Y30 ss > Y29 ss	true	true	✓
Y31 ss > Y30 ss	true	true	✓
Y32 ss > Y31 ss	true	true	✓
Y33 ss > Y32 ss	true	true	✓
Y34 ss > Y33 ss	true	true	✓
Y35 ss > Y34 ss	true	true	✓
Y8 medicareCost > Y7 medicareCost	true	true	✓
Y9 medicareCost > Y8 medicareCost	true	true	✓
Y10 medicareCost > Y9 medicareCost	true	true	✓
Y12 medicareCost > Y11 medicareCost	true	true	✓
Y13 medicareCost > Y12 medicareCost	true	true	✓
Y14 medicareCost > Y13 medicareCost	true	true	✓
Y15 medicareCost > Y14 medicareCost	true	true	✓
Y17 medicareCost > Y16 medicareCost	true	true	✓
Y18 medicareCost > Y17 medicareCost	true	true	✓
Y19 medicareCost > Y18 medicareCost	true	true	✓
Y20 medicareCost > Y19 medicareCost	true	true	✓
Y21 medicareCost > Y20 medicareCost	true	true	✓
Y22 medicareCost > Y21 medicareCost	true	true	✓
Y23 medicareCost > Y22 medicareCost	true	true	✓
Y24 medicareCost > Y23 medicareCost	true	true	✓
Y25 medicareCost > Y24 medicareCost	true	true	✓
Y26 medicareCost > Y25 medicareCost	true	true	✓
Y27 medicareCost > Y26 medicareCost	true	true	✓
Y28 medicareCost > Y27 medicareCost	true	true	✓
Y29 medicareCost > Y28 medicareCost	true	true	✓
Y30 medicareCost > Y29 medicareCost	true	true	✓
Y31 medicareCost > Y30 medicareCost	true	true	✓
Y32 medicareCost > Y31 medicareCost	true	true	✓
Y33 medicareCost > Y32 medicareCost	true	true	✓
Y34 medicareCost > Y33 medicareCost	true	true	✓
Y35 medicareCost > Y34 medicareCost	true	true	✓
irmaaBracket === 0 across all years	true	true	✓
roth balance > 0 across all years	true	true	✓
age increments by 1 each year	true	true	✓
spAge increments by 1 each year	true	true	✓
age[36] === endAge 95	true	true	✓

Washingtons Cruise 1154/1154

Test	Expected	Actual	Result
Y0 age === 63	true	true	✓
Y0 spAge === 61	true	true	✓
Y1 age === 64	true	true	✓
Y1 spAge === 62	true	true	✓
Y2 age === 65	true	true	✓
Y2 spAge === 63	true	true	✓
Y3 age === 66	true	true	✓
Y3 spAge === 64	true	true	✓
Y4 age === 67	true	true	✓
Y4 spAge === 65	true	true	✓
Y5 age === 68	true	true	✓
Y5 spAge === 66	true	true	✓
Y6 age === 69	true	true	✓
Y6 spAge === 67	true	true	✓
Y7 age === 70	true	true	✓
Y7 spAge === 68	true	true	✓
Y8 age === 71	true	true	✓
Y8 spAge === 69	true	true	✓
Y9 age === 72	true	true	✓
Y9 spAge === 70	true	true	✓
Y10 age === 73	true	true	✓
Y10 spAge === 71	true	true	✓
Y11 age === 74	true	true	✓
Y11 spAge === 72	true	true	✓
Y12 age === 75	true	true	✓
Y12 spAge === 73	true	true	✓
Y13 age === 76	true	true	✓
Y13 spAge === 74	true	true	✓
Y14 age === 77	true	true	✓
Y14 spAge === 75	true	true	✓
Y15 age === 78	true	true	✓
Y15 spAge === 76	true	true	✓
Y16 age === 79	true	true	✓
Y16 spAge === 77	true	true	✓
Y17 age === 80	true	true	✓
Y17 spAge === 78	true	true	✓
Y18 age === 81	true	true	✓
Y18 spAge === 79	true	true	✓
Y19 age === 82	true	true	✓
Y19 spAge === 80	true	true	✓
Y20 age === 83	true	true	✓
Y20 spAge === 81	true	true	✓
Y21 age === 84	true	true	✓
Y21 spAge === 82	true	true	✓
Y22 age === 85	true	true	✓
Y22 spAge === 83	true	true	✓
Y23 age === 86	true	true	✓
Y23 spAge === 84	true	true	✓
Y24 age === 87	true	true	✓
Y24 spAge === 85	true	true	✓
Y25 age === 88	true	true	✓
Y25 spAge === 86	true	true	✓
Y26 age === 89	true	true	✓
Y26 spAge === 87	true	true	✓
Y27 age === 90	true	true	✓
Y27 spAge === 88	true	true	✓
Y28 age === 91	true	true	✓
Y28 spAge === 89	true	true	✓
Y29 age === 92	true	true	✓
Y29 spAge === 90	true	true	✓
Y30 age === 93	true	true	✓
Y30 spAge === 91	true	true	✓
Y31 age === 94	true	true	✓
Y31 spAge === 92	true	true	✓
Y32 age === 95	true	true	✓
Y32 spAge === 93	true	true	✓
Y0 isSingle === null	true	true	✓
Y0 primaryDead === false	true	true	✓
Y0 spouseDead === false	true	true	✓
Y1 isSingle === null	true	true	✓
Y1 primaryDead === false	true	true	✓
Y1 spouseDead === false	true	true	✓
Y2 isSingle === null	true	true	✓
Y2 primaryDead === false	true	true	✓
Y2 spouseDead === false	true	true	✓
Y3 isSingle === null	true	true	✓
Y3 primaryDead === false	true	true	✓
Y3 spouseDead === false	true	true	✓
Y4 isSingle === null	true	true	✓
Y4 primaryDead === false	true	true	✓
Y4 spouseDead === false	true	true	✓
Y5 isSingle === null	true	true	✓
Y5 primaryDead === false	true	true	✓
Y5 spouseDead === false	true	true	✓
Y6 isSingle === null	true	true	✓
Y6 primaryDead === false	true	true	✓
Y6 spouseDead === false	true	true	✓
Y7 isSingle === null	true	true	✓
Y7 primaryDead === false	true	true	✓
Y7 spouseDead === false	true	true	✓
Y8 isSingle === null	true	true	✓
Y8 primaryDead === false	true	true	✓
Y8 spouseDead === false	true	true	✓
Y9 isSingle === null	true	true	✓
Y9 primaryDead === false	true	true	✓
Y9 spouseDead === false	true	true	✓
Y10 isSingle === null	true	true	✓
Y10 primaryDead === false	true	true	✓
Y10 spouseDead === false	true	true	✓
Y11 isSingle === null	true	true	✓
Y11 primaryDead === false	true	true	✓
Y11 spouseDead === false	true	true	✓
Y12 isSingle === null	true	true	✓
Y12 primaryDead === false	true	true	✓
Y12 spouseDead === false	true	true	✓
Y13 isSingle === null	true	true	✓
Y13 primaryDead === false	true	true	✓
Y13 spouseDead === false	true	true	✓
Y14 isSingle === null	true	true	✓
Y14 primaryDead === false	true	true	✓
Y14 spouseDead === false	true	true	✓
Y15 isSingle === null	true	true	✓
Y15 primaryDead === false	true	true	✓
Y15 spouseDead === false	true	true	✓
Y16 isSingle === null	true	true	✓
Y16 primaryDead === false	true	true	✓
Y16 spouseDead === false	true	true	✓
Y17 isSingle === null	true	true	✓
Y17 primaryDead === false	true	true	✓
Y17 spouseDead === false	true	true	✓
Y18 isSingle === null	true	true	✓
Y18 primaryDead === false	true	true	✓
Y18 spouseDead === false	true	true	✓
Y19 isSingle === null	true	true	✓
Y19 primaryDead === false	true	true	✓
Y19 spouseDead === false	true	true	✓
Y20 isSingle === null	true	true	✓
Y20 primaryDead === false	true	true	✓
Y20 spouseDead === false	true	true	✓
Y21 isSingle === null	true	true	✓
Y21 primaryDead === false	true	true	✓
Y21 spouseDead === false	true	true	✓
Y22 isSingle === null	true	true	✓
Y22 primaryDead === false	true	true	✓
Y22 spouseDead === false	true	true	✓
Y23 isSingle === null	true	true	✓
Y23 primaryDead === false	true	true	✓
Y23 spouseDead === false	true	true	✓
Y24 isSingle === null	true	true	✓
Y24 primaryDead === false	true	true	✓
Y24 spouseDead === false	true	true	✓
Y25 isSingle === null	true	true	✓
Y25 primaryDead === false	true	true	✓
Y25 spouseDead === false	true	true	✓
Y26 isSingle === null	true	true	✓
Y26 primaryDead === false	true	true	✓
Y26 spouseDead === false	true	true	✓
Y27 isSingle === null	true	true	✓
Y27 primaryDead === false	true	true	✓
Y27 spouseDead === false	true	true	✓
Y28 isSingle === null	true	true	✓
Y28 primaryDead === false	true	true	✓
Y28 spouseDead === false	true	true	✓
Y29 isSingle === null	true	true	✓
Y29 primaryDead === false	true	true	✓
Y29 spouseDead === false	true	true	✓
Y30 isSingle === null	true	true	✓
Y30 primaryDead === false	true	true	✓
Y30 spouseDead === false	true	true	✓
Y31 isSingle === null	true	true	✓
Y31 primaryDead === false	true	true	✓
Y31 spouseDead === false	true	true	✓
Y32 isSingle === null	true	true	✓
Y32 primaryDead === false	true	true	✓
Y32 spouseDead === false	true	true	✓
Y0 taxConvergenceFlag === false	true	true	✓
Y1 taxConvergenceFlag === false	true	true	✓
Y2 taxConvergenceFlag === false	true	true	✓
Y3 taxConvergenceFlag === false	true	true	✓
Y4 taxConvergenceFlag === false	true	true	✓
Y5 taxConvergenceFlag === false	true	true	✓
Y6 taxConvergenceFlag === false	true	true	✓
Y7 taxConvergenceFlag === false	true	true	✓
Y8 taxConvergenceFlag === false	true	true	✓
Y9 taxConvergenceFlag === false	true	true	✓
Y10 taxConvergenceFlag === false	true	true	✓
Y11 taxConvergenceFlag === false	true	true	✓
Y12 taxConvergenceFlag === true	true	true	✓
Y13 taxConvergenceFlag === false	true	true	✓
Y14 taxConvergenceFlag === false	true	true	✓
Y15 taxConvergenceFlag === false	true	true	✓
Y16 taxConvergenceFlag === false	true	true	✓
Y17 taxConvergenceFlag === false	true	true	✓
Y18 taxConvergenceFlag === false	true	true	✓
Y19 taxConvergenceFlag === true	true	true	✓
Y20 taxConvergenceFlag === false	true	true	✓
Y21 taxConvergenceFlag === false	true	true	✓
Y22 taxConvergenceFlag === false	true	true	✓
Y23 taxConvergenceFlag === false	true	true	✓
Y24 taxConvergenceFlag === false	true	true	✓
Y25 taxConvergenceFlag === false	true	true	✓
Y26 taxConvergenceFlag === false	true	true	✓
Y27 taxConvergenceFlag === false	true	true	✓
Y28 taxConvergenceFlag === false	true	true	✓
Y29 taxConvergenceFlag === false	true	true	✓
Y30 taxConvergenceFlag === false	true	true	✓
Y31 taxConvergenceFlag === false	true	true	✓
Y32 taxConvergenceFlag === false	true	true	✓
Y0 primaryEarned > 0	true	true	✓
Y0 spouseEarned > 0	true	true	✓
Y0 earned > 0	true	true	✓
Y0 fica > 0	true	true	✓
Y1 primaryEarned > 0	true	true	✓
Y1 spouseEarned > 0	true	true	✓
Y1 earned > 0	true	true	✓
Y1 fica > 0	true	true	✓
Y2 primaryEarned === 0	true	true	✓
Y2 spouseEarned > 0	true	true	✓
Y2 earned > 0	true	true	✓
Y2 fica > 0	true	true	✓
Y3 primaryEarned === 0	true	true	✓
Y3 spouseEarned > 0	true	true	✓
Y3 earned > 0	true	true	✓
Y3 fica > 0	true	true	✓
Y4 primaryEarned === 0	true	true	✓
Y4 spouseEarned === 0	true	true	✓
Y4 earned === 0	true	true	✓
Y4 fica === 0	true	true	✓
Y5 primaryEarned === 0	true	true	✓
Y5 spouseEarned === 0	true	true	✓
Y5 earned === 0	true	true	✓
Y5 fica === 0	true	true	✓
Y6 primaryEarned === 0	true	true	✓
Y6 spouseEarned === 0	true	true	✓
Y6 earned === 0	true	true	✓
Y6 fica === 0	true	true	✓
Y7 primaryEarned === 0	true	true	✓
Y7 spouseEarned === 0	true	true	✓
Y7 earned === 0	true	true	✓
Y7 fica === 0	true	true	✓
Y8 primaryEarned === 0	true	true	✓
Y8 spouseEarned === 0	true	true	✓
Y8 earned === 0	true	true	✓
Y8 fica === 0	true	true	✓
Y9 primaryEarned === 0	true	true	✓
Y9 spouseEarned === 0	true	true	✓
Y9 earned === 0	true	true	✓
Y9 fica === 0	true	true	✓
Y10 primaryEarned === 0	true	true	✓
Y10 spouseEarned === 0	true	true	✓
Y10 earned === 0	true	true	✓
Y10 fica === 0	true	true	✓
Y11 primaryEarned === 0	true	true	✓
Y11 spouseEarned === 0	true	true	✓
Y11 earned === 0	true	true	✓
Y11 fica === 0	true	true	✓
Y12 primaryEarned === 0	true	true	✓
Y12 spouseEarned === 0	true	true	✓
Y12 earned === 0	true	true	✓
Y12 fica === 0	true	true	✓
Y13 primaryEarned === 0	true	true	✓
Y13 spouseEarned === 0	true	true	✓
Y13 earned === 0	true	true	✓
Y13 fica === 0	true	true	✓
Y14 primaryEarned === 0	true	true	✓
Y14 spouseEarned === 0	true	true	✓
Y14 earned === 0	true	true	✓
Y14 fica === 0	true	true	✓
Y15 primaryEarned === 0	true	true	✓
Y15 spouseEarned === 0	true	true	✓
Y15 earned === 0	true	true	✓
Y15 fica === 0	true	true	✓
Y16 primaryEarned === 0	true	true	✓
Y16 spouseEarned === 0	true	true	✓
Y16 earned === 0	true	true	✓
Y16 fica === 0	true	true	✓
Y17 primaryEarned === 0	true	true	✓
Y17 spouseEarned === 0	true	true	✓
Y17 earned === 0	true	true	✓
Y17 fica === 0	true	true	✓
Y18 primaryEarned === 0	true	true	✓
Y18 spouseEarned === 0	true	true	✓
Y18 earned === 0	true	true	✓
Y18 fica === 0	true	true	✓
Y19 primaryEarned === 0	true	true	✓
Y19 spouseEarned === 0	true	true	✓
Y19 earned === 0	true	true	✓
Y19 fica === 0	true	true	✓
Y20 primaryEarned === 0	true	true	✓
Y20 spouseEarned === 0	true	true	✓
Y20 earned === 0	true	true	✓
Y20 fica === 0	true	true	✓
Y21 primaryEarned === 0	true	true	✓
Y21 spouseEarned === 0	true	true	✓
Y21 earned === 0	true	true	✓
Y21 fica === 0	true	true	✓
Y22 primaryEarned === 0	true	true	✓
Y22 spouseEarned === 0	true	true	✓
Y22 earned === 0	true	true	✓
Y22 fica === 0	true	true	✓
Y23 primaryEarned === 0	true	true	✓
Y23 spouseEarned === 0	true	true	✓
Y23 earned === 0	true	true	✓
Y23 fica === 0	true	true	✓
Y24 primaryEarned === 0	true	true	✓
Y24 spouseEarned === 0	true	true	✓
Y24 earned === 0	true	true	✓
Y24 fica === 0	true	true	✓
Y25 primaryEarned === 0	true	true	✓
Y25 spouseEarned === 0	true	true	✓
Y25 earned === 0	true	true	✓
Y25 fica === 0	true	true	✓
Y26 primaryEarned === 0	true	true	✓
Y26 spouseEarned === 0	true	true	✓
Y26 earned === 0	true	true	✓
Y26 fica === 0	true	true	✓
Y27 primaryEarned === 0	true	true	✓
Y27 spouseEarned === 0	true	true	✓
Y27 earned === 0	true	true	✓
Y27 fica === 0	true	true	✓
Y28 primaryEarned === 0	true	true	✓
Y28 spouseEarned === 0	true	true	✓
Y28 earned === 0	true	true	✓
Y28 fica === 0	true	true	✓
Y29 primaryEarned === 0	true	true	✓
Y29 spouseEarned === 0	true	true	✓
Y29 earned === 0	true	true	✓
Y29 fica === 0	true	true	✓
Y30 primaryEarned === 0	true	true	✓
Y30 spouseEarned === 0	true	true	✓
Y30 earned === 0	true	true	✓
Y30 fica === 0	true	true	✓
Y31 primaryEarned === 0	true	true	✓
Y31 spouseEarned === 0	true	true	✓
Y31 earned === 0	true	true	✓
Y31 fica === 0	true	true	✓
Y32 primaryEarned === 0	true	true	✓
Y32 spouseEarned === 0	true	true	✓
Y32 earned === 0	true	true	✓
Y32 fica === 0	true	true	✓
Y0 retired === null	true	true	✓
Y1 retired === null	true	true	✓
Y2 retired === true	true	true	✓
Y3 retired === true	true	true	✓
Y4 retired === true	true	true	✓
Y5 retired === true	true	true	✓
Y6 retired === true	true	true	✓
Y7 retired === true	true	true	✓
Y8 retired === true	true	true	✓
Y9 retired === true	true	true	✓
Y10 retired === true	true	true	✓
Y11 retired === true	true	true	✓
Y12 retired === true	true	true	✓
Y13 retired === true	true	true	✓
Y14 retired === true	true	true	✓
Y15 retired === true	true	true	✓
Y16 retired === true	true	true	✓
Y17 retired === true	true	true	✓
Y18 retired === true	true	true	✓
Y19 retired === true	true	true	✓
Y20 retired === true	true	true	✓
Y21 retired === true	true	true	✓
Y22 retired === true	true	true	✓
Y23 retired === true	true	true	✓
Y24 retired === true	true	true	✓
Y25 retired === true	true	true	✓
Y26 retired === true	true	true	✓
Y27 retired === true	true	true	✓
Y28 retired === true	true	true	✓
Y29 retired === true	true	true	✓
Y30 retired === true	true	true	✓
Y31 retired === true	true	true	✓
Y32 retired === true	true	true	✓
Y0 pension === 0	true	true	✓
Y1 pension === 0	true	true	✓
Y2 pension === pensionTaxable	true	true	✓
Y3 pension === pensionTaxable	true	true	✓
Y4 pension === pensionTaxable	true	true	✓
Y5 pension === pensionTaxable	true	true	✓
Y6 pension === pensionTaxable	true	true	✓
Y7 pension === pensionTaxable	true	true	✓
Y8 pension === pensionTaxable	true	true	✓
Y9 pension === pensionTaxable	true	true	✓
Y10 pension === pensionTaxable	true	true	✓
Y11 pension === pensionTaxable	true	true	✓
Y12 pension === pensionTaxable	true	true	✓
Y13 pension === pensionTaxable	true	true	✓
Y14 pension === pensionTaxable	true	true	✓
Y15 pension === pensionTaxable	true	true	✓
Y16 pension === pensionTaxable	true	true	✓
Y17 pension === pensionTaxable	true	true	✓
Y18 pension === pensionTaxable	true	true	✓
Y19 pension === pensionTaxable	true	true	✓
Y20 pension === pensionTaxable	true	true	✓
Y21 pension === pensionTaxable	true	true	✓
Y22 pension === pensionTaxable	true	true	✓
Y23 pension === pensionTaxable	true	true	✓
Y24 pension === pensionTaxable	true	true	✓
Y25 pension === pensionTaxable	true	true	✓
Y26 pension === pensionTaxable	true	true	✓
Y27 pension === pensionTaxable	true	true	✓
Y28 pension === pensionTaxable	true	true	✓
Y29 pension === pensionTaxable	true	true	✓
Y30 pension === pensionTaxable	true	true	✓
Y31 pension === pensionTaxable	true	true	✓
Y32 pension === pensionTaxable	true	true	✓
Y3 pension >= Y2 pension (monotone COLA)	true	true	✓
Y4 pension >= Y3 pension (monotone COLA)	true	true	✓
Y5 pension >= Y4 pension (monotone COLA)	true	true	✓
Y6 pension >= Y5 pension (monotone COLA)	true	true	✓
Y7 pension >= Y6 pension (monotone COLA)	true	true	✓
Y8 pension >= Y7 pension (monotone COLA)	true	true	✓
Y9 pension >= Y8 pension (monotone COLA)	true	true	✓
Y10 pension >= Y9 pension (monotone COLA)	true	true	✓
Y11 pension >= Y10 pension (monotone COLA)	true	true	✓
Y12 pension >= Y11 pension (monotone COLA)	true	true	✓
Y13 pension >= Y12 pension (monotone COLA)	true	true	✓
Y14 pension >= Y13 pension (monotone COLA)	true	true	✓
Y15 pension >= Y14 pension (monotone COLA)	true	true	✓
Y16 pension >= Y15 pension (monotone COLA)	true	true	✓
Y17 pension >= Y16 pension (monotone COLA)	true	true	✓
Y18 pension >= Y17 pension (monotone COLA)	true	true	✓
Y19 pension >= Y18 pension (monotone COLA)	true	true	✓
Y20 pension >= Y19 pension (monotone COLA)	true	true	✓
Y21 pension >= Y20 pension (monotone COLA)	true	true	✓
Y22 pension >= Y21 pension (monotone COLA)	true	true	✓
Y23 pension >= Y22 pension (monotone COLA)	true	true	✓
Y24 pension >= Y23 pension (monotone COLA)	true	true	✓
Y25 pension >= Y24 pension (monotone COLA)	true	true	✓
Y26 pension >= Y25 pension (monotone COLA)	true	true	✓
Y27 pension >= Y26 pension (monotone COLA)	true	true	✓
Y28 pension >= Y27 pension (monotone COLA)	true	true	✓
Y29 pension >= Y28 pension (monotone COLA)	true	true	✓
Y30 pension >= Y29 pension (monotone COLA)	true	true	✓
Y31 pension >= Y30 pension (monotone COLA)	true	true	✓
Y32 pension >= Y31 pension (monotone COLA)	true	true	✓
Y0 ss === 0	true	true	✓
Y1 ss === 0	true	true	✓
Y2 ss === 0	true	true	✓
Y3 ss === 0	true	true	✓
Y4 ss === 0	true	true	✓
Y5 ss === 0	true	true	✓
Y6 ss > 0	true	true	✓
Y7 ss > 0	true	true	✓
Y8 ss > 0	true	true	✓
Y9 ss > 0	true	true	✓
Y10 ss > 0	true	true	✓
Y11 ss > 0	true	true	✓
Y12 ss > 0	true	true	✓
Y13 ss > 0	true	true	✓
Y14 ss > 0	true	true	✓
Y15 ss > 0	true	true	✓
Y16 ss > 0	true	true	✓
Y17 ss > 0	true	true	✓
Y18 ss > 0	true	true	✓
Y19 ss > 0	true	true	✓
Y20 ss > 0	true	true	✓
Y21 ss > 0	true	true	✓
Y22 ss > 0	true	true	✓
Y23 ss > 0	true	true	✓
Y24 ss > 0	true	true	✓
Y25 ss > 0	true	true	✓
Y26 ss > 0	true	true	✓
Y27 ss > 0	true	true	✓
Y28 ss > 0	true	true	✓
Y29 ss > 0	true	true	✓
Y30 ss > 0	true	true	✓
Y31 ss > 0	true	true	✓
Y32 ss > 0	true	true	✓
Y7 ss > Y6 ss (primary onset jump)	true	true	✓
Y8 ss >= Y7 ss (monotone after both claim)	true	true	✓
Y9 ss >= Y8 ss (monotone after both claim)	true	true	✓
Y10 ss >= Y9 ss (monotone after both claim)	true	true	✓
Y11 ss >= Y10 ss (monotone after both claim)	true	true	✓
Y12 ss >= Y11 ss (monotone after both claim)	true	true	✓
Y13 ss >= Y12 ss (monotone after both claim)	true	true	✓
Y14 ss >= Y13 ss (monotone after both claim)	true	true	✓
Y15 ss >= Y14 ss (monotone after both claim)	true	true	✓
Y16 ss >= Y15 ss (monotone after both claim)	true	true	✓
Y17 ss >= Y16 ss (monotone after both claim)	true	true	✓
Y18 ss >= Y17 ss (monotone after both claim)	true	true	✓
Y19 ss >= Y18 ss (monotone after both claim)	true	true	✓
Y20 ss >= Y19 ss (monotone after both claim)	true	true	✓
Y21 ss >= Y20 ss (monotone after both claim)	true	true	✓
Y22 ss >= Y21 ss (monotone after both claim)	true	true	✓
Y23 ss >= Y22 ss (monotone after both claim)	true	true	✓
Y24 ss >= Y23 ss (monotone after both claim)	true	true	✓
Y25 ss >= Y24 ss (monotone after both claim)	true	true	✓
Y26 ss >= Y25 ss (monotone after both claim)	true	true	✓
Y27 ss >= Y26 ss (monotone after both claim)	true	true	✓
Y28 ss >= Y27 ss (monotone after both claim)	true	true	✓
Y29 ss >= Y28 ss (monotone after both claim)	true	true	✓
Y30 ss >= Y29 ss (monotone after both claim)	true	true	✓
Y31 ss >= Y30 ss (monotone after both claim)	true	true	✓
Y32 ss >= Y31 ss (monotone after both claim)	true	true	✓
Y0 rmd === 0	true	true	✓
Y0 rmdRequired === false	true	true	✓
Y0 rmdReinvested === 0	true	true	✓
Y1 rmd === 0	true	true	✓
Y1 rmdRequired === false	true	true	✓
Y1 rmdReinvested === 0	true	true	✓
Y2 rmd === 0	true	true	✓
Y2 rmdRequired === false	true	true	✓
Y2 rmdReinvested === 0	true	true	✓
Y3 rmd === 0	true	true	✓
Y3 rmdRequired === false	true	true	✓
Y3 rmdReinvested === 0	true	true	✓
Y4 rmd === 0	true	true	✓
Y4 rmdRequired === false	true	true	✓
Y4 rmdReinvested === 0	true	true	✓
Y5 rmd === 0	true	true	✓
Y5 rmdRequired === false	true	true	✓
Y5 rmdReinvested === 0	true	true	✓
Y6 rmd === 0	true	true	✓
Y6 rmdRequired === false	true	true	✓
Y6 rmdReinvested === 0	true	true	✓
Y7 rmd === 0	true	true	✓
Y7 rmdRequired === false	true	true	✓
Y7 rmdReinvested === 0	true	true	✓
Y8 rmd === 0	true	true	✓
Y8 rmdRequired === false	true	true	✓
Y8 rmdReinvested === 0	true	true	✓
Y9 rmd === 0	true	true	✓
Y9 rmdRequired === false	true	true	✓
Y9 rmdReinvested === 0	true	true	✓
Y10 rmd === 0	true	true	✓
Y10 rmdRequired === false	true	true	✓
Y10 rmdReinvested === 0	true	true	✓
Y11 rmd === 0	true	true	✓
Y11 rmdRequired === false	true	true	✓
Y11 rmdReinvested === 0	true	true	✓
Y12 rmd > 0	true	true	✓
Y12 rmdRequired === true	true	true	✓
Y12 rmdReinvested > 0	true	true	✓
Y13 rmd > 0	true	true	✓
Y13 rmdRequired === true	true	true	✓
Y13 rmdReinvested > 0	true	true	✓
Y14 rmd > 0	true	true	✓
Y14 rmdRequired === true	true	true	✓
Y14 rmdReinvested > 0	true	true	✓
Y15 rmd > 0	true	true	✓
Y15 rmdRequired === true	true	true	✓
Y15 rmdReinvested > 0	true	true	✓
Y16 rmd > 0	true	true	✓
Y16 rmdRequired === true	true	true	✓
Y16 rmdReinvested > 0	true	true	✓
Y17 rmd > 0	true	true	✓
Y17 rmdRequired === true	true	true	✓
Y17 rmdReinvested > 0	true	true	✓
Y18 rmd > 0	true	true	✓
Y18 rmdRequired === true	true	true	✓
Y18 rmdReinvested > 0	true	true	✓
Y19 rmd > 0	true	true	✓
Y19 rmdRequired === true	true	true	✓
Y19 rmdReinvested > 0	true	true	✓
Y20 rmd > 0	true	true	✓
Y20 rmdRequired === true	true	true	✓
Y20 rmdReinvested > 0	true	true	✓
Y21 rmd > 0	true	true	✓
Y21 rmdRequired === true	true	true	✓
Y21 rmdReinvested > 0	true	true	✓
Y22 rmd > 0	true	true	✓
Y22 rmdRequired === true	true	true	✓
Y22 rmdReinvested > 0	true	true	✓
Y23 rmd > 0	true	true	✓
Y23 rmdRequired === true	true	true	✓
Y23 rmdReinvested > 0	true	true	✓
Y24 rmd > 0	true	true	✓
Y24 rmdRequired === true	true	true	✓
Y24 rmdReinvested > 0	true	true	✓
Y25 rmd > 0	true	true	✓
Y25 rmdRequired === true	true	true	✓
Y25 rmdReinvested > 0	true	true	✓
Y26 rmd > 0	true	true	✓
Y26 rmdRequired === true	true	true	✓
Y26 rmdReinvested > 0	true	true	✓
Y27 rmd > 0	true	true	✓
Y27 rmdRequired === true	true	true	✓
Y27 rmdReinvested > 0	true	true	✓
Y28 rmd > 0	true	true	✓
Y28 rmdRequired === true	true	true	✓
Y28 rmdReinvested > 0	true	true	✓
Y29 rmd > 0	true	true	✓
Y29 rmdRequired === true	true	true	✓
Y29 rmdReinvested > 0	true	true	✓
Y30 rmd > 0	true	true	✓
Y30 rmdRequired === true	true	true	✓
Y30 rmdReinvested > 0	true	true	✓
Y31 rmd > 0	true	true	✓
Y31 rmdRequired === true	true	true	✓
Y31 rmdReinvested > 0	true	true	✓
Y32 rmd > 0	true	true	✓
Y32 rmdRequired === true	true	true	✓
Y32 rmdReinvested > 0	true	true	✓
Y0 rmdSpouse === 0	true	true	✓
Y0 rmdPrimary === rmd	true	true	✓
Y1 rmdSpouse === 0	true	true	✓
Y1 rmdPrimary === rmd	true	true	✓
Y2 rmdSpouse === 0	true	true	✓
Y2 rmdPrimary === rmd	true	true	✓
Y3 rmdSpouse === 0	true	true	✓
Y3 rmdPrimary === rmd	true	true	✓
Y4 rmdSpouse === 0	true	true	✓
Y4 rmdPrimary === rmd	true	true	✓
Y5 rmdSpouse === 0	true	true	✓
Y5 rmdPrimary === rmd	true	true	✓
Y6 rmdSpouse === 0	true	true	✓
Y6 rmdPrimary === rmd	true	true	✓
Y7 rmdSpouse === 0	true	true	✓
Y7 rmdPrimary === rmd	true	true	✓
Y8 rmdSpouse === 0	true	true	✓
Y8 rmdPrimary === rmd	true	true	✓
Y9 rmdSpouse === 0	true	true	✓
Y9 rmdPrimary === rmd	true	true	✓
Y10 rmdSpouse === 0	true	true	✓
Y10 rmdPrimary === rmd	true	true	✓
Y11 rmdSpouse === 0	true	true	✓
Y11 rmdPrimary === rmd	true	true	✓
Y12 rmdSpouse === 0	true	true	✓
Y12 rmdPrimary === rmd	true	true	✓
Y13 rmdSpouse === 0	true	true	✓
Y13 rmdPrimary === rmd	true	true	✓
Y14 rmdSpouse === 0	true	true	✓
Y14 rmdPrimary === rmd	true	true	✓
Y15 rmdSpouse === 0	true	true	✓
Y15 rmdPrimary === rmd	true	true	✓
Y16 rmdSpouse === 0	true	true	✓
Y16 rmdPrimary === rmd	true	true	✓
Y17 rmdSpouse === 0	true	true	✓
Y17 rmdPrimary === rmd	true	true	✓
Y18 rmdSpouse === 0	true	true	✓
Y18 rmdPrimary === rmd	true	true	✓
Y19 rmdSpouse === 0	true	true	✓
Y19 rmdPrimary === rmd	true	true	✓
Y20 rmdSpouse === 0	true	true	✓
Y20 rmdPrimary === rmd	true	true	✓
Y21 rmdSpouse === 0	true	true	✓
Y21 rmdPrimary === rmd	true	true	✓
Y22 rmdSpouse === 0	true	true	✓
Y22 rmdPrimary === rmd	true	true	✓
Y23 rmdSpouse === 0	true	true	✓
Y23 rmdPrimary === rmd	true	true	✓
Y24 rmdSpouse === 0	true	true	✓
Y24 rmdPrimary === rmd	true	true	✓
Y25 rmdSpouse === 0	true	true	✓
Y25 rmdPrimary === rmd	true	true	✓
Y26 rmdSpouse === 0	true	true	✓
Y26 rmdPrimary === rmd	true	true	✓
Y27 rmdSpouse === 0	true	true	✓
Y27 rmdPrimary === rmd	true	true	✓
Y28 rmdSpouse === 0	true	true	✓
Y28 rmdPrimary === rmd	true	true	✓
Y29 rmdSpouse === 0	true	true	✓
Y29 rmdPrimary === rmd	true	true	✓
Y30 rmdSpouse === 0	true	true	✓
Y30 rmdPrimary === rmd	true	true	✓
Y31 rmdSpouse === 0	true	true	✓
Y31 rmdPrimary === rmd	true	true	✓
Y32 rmdSpouse === 0	true	true	✓
Y32 rmdPrimary === rmd	true	true	✓
Y0 irmaa === 0	true	true	✓
Y0 irmaaBracket === 0	true	true	✓
Y1 irmaa === 0	true	true	✓
Y1 irmaaBracket === 0	true	true	✓
Y2 irmaa === 0	true	true	✓
Y2 irmaaBracket === 0	true	true	✓
Y3 irmaa === 0	true	true	✓
Y3 irmaaBracket === 0	true	true	✓
Y4 irmaa === 0	true	true	✓
Y4 irmaaBracket === 0	true	true	✓
Y5 irmaa === 0	true	true	✓
Y5 irmaaBracket === 0	true	true	✓
Y6 irmaa === 0	true	true	✓
Y6 irmaaBracket === 0	true	true	✓
Y7 irmaa === 0	true	true	✓
Y7 irmaaBracket === 0	true	true	✓
Y8 irmaa === 0	true	true	✓
Y8 irmaaBracket === 0	true	true	✓
Y9 irmaa === 0	true	true	✓
Y9 irmaaBracket === 0	true	true	✓
Y10 irmaa === 0	true	true	✓
Y10 irmaaBracket === 0	true	true	✓
Y11 irmaa === 0	true	true	✓
Y11 irmaaBracket === 0	true	true	✓
Y12 irmaa === 0	true	true	✓
Y12 irmaaBracket === 0	true	true	✓
Y13 irmaa === 0	true	true	✓
Y13 irmaaBracket === 0	true	true	✓
Y14 irmaa === 0	true	true	✓
Y14 irmaaBracket === 0	true	true	✓
Y15 irmaa === 0	true	true	✓
Y15 irmaaBracket === 0	true	true	✓
Y16 irmaa === 0	true	true	✓
Y16 irmaaBracket === 0	true	true	✓
Y17 irmaa === 0	true	true	✓
Y17 irmaaBracket === 0	true	true	✓
Y18 irmaa === 0	true	true	✓
Y18 irmaaBracket === 0	true	true	✓
Y19 irmaa === 0	true	true	✓
Y19 irmaaBracket === 0	true	true	✓
Y20 irmaa === 0	true	true	✓
Y20 irmaaBracket === 0	true	true	✓
Y21 irmaa > 0	true	true	✓
Y21 irmaaBracket === 1	true	true	✓
Y22 irmaa > 0	true	true	✓
Y22 irmaaBracket === 1	true	true	✓
Y23 irmaa > 0	true	true	✓
Y23 irmaaBracket === 1	true	true	✓
Y24 irmaa > 0	true	true	✓
Y24 irmaaBracket === 1	true	true	✓
Y25 irmaa === 0	true	true	✓
Y25 irmaaBracket === 0	true	true	✓
Y26 irmaa === 0	true	true	✓
Y26 irmaaBracket === 0	true	true	✓
Y27 irmaa === 0	true	true	✓
Y27 irmaaBracket === 0	true	true	✓
Y28 irmaa === 0	true	true	✓
Y28 irmaaBracket === 0	true	true	✓
Y29 irmaa === 0	true	true	✓
Y29 irmaaBracket === 0	true	true	✓
Y30 irmaa === 0	true	true	✓
Y30 irmaaBracket === 0	true	true	✓
Y31 irmaa === 0	true	true	✓
Y31 irmaaBracket === 0	true	true	✓
Y32 irmaa === 0	true	true	✓
Y32 irmaaBracket === 0	true	true	✓
Y0 medicareCost === 0	true	true	✓
Y1 medicareCost > 0	true	true	✓
Y2 medicareCost > 0	true	true	✓
Y3 medicareCost > 0	true	true	✓
Y4 medicareCost > 0	true	true	✓
Y5 medicareCost > 0	true	true	✓
Y6 medicareCost > 0	true	true	✓
Y7 medicareCost > 0	true	true	✓
Y8 medicareCost > 0	true	true	✓
Y9 medicareCost > 0	true	true	✓
Y10 medicareCost > 0	true	true	✓
Y11 medicareCost > 0	true	true	✓
Y12 medicareCost > 0	true	true	✓
Y13 medicareCost > 0	true	true	✓
Y14 medicareCost > 0	true	true	✓
Y15 medicareCost > 0	true	true	✓
Y16 medicareCost > 0	true	true	✓
Y17 medicareCost > 0	true	true	✓
Y18 medicareCost > 0	true	true	✓
Y19 medicareCost > 0	true	true	✓
Y20 medicareCost > 0	true	true	✓
Y21 medicareCost > 0	true	true	✓
Y22 medicareCost > 0	true	true	✓
Y23 medicareCost > 0	true	true	✓
Y24 medicareCost > 0	true	true	✓
Y25 medicareCost > 0	true	true	✓
Y26 medicareCost > 0	true	true	✓
Y27 medicareCost > 0	true	true	✓
Y28 medicareCost > 0	true	true	✓
Y29 medicareCost > 0	true	true	✓
Y30 medicareCost > 0	true	true	✓
Y31 medicareCost > 0	true	true	✓
Y32 medicareCost > 0	true	true	✓
Y4 medicareCost >= Y3 (tier 0 stable; both enrolled)	true	true	✓
Y5 medicareCost >= Y4 (tier 0 stable; both enrolled)	true	true	✓
Y6 medicareCost >= Y5 (tier 0 stable; both enrolled)	true	true	✓
Y7 medicareCost >= Y6 (tier 0 stable; both enrolled)	true	true	✓
Y8 medicareCost >= Y7 (tier 0 stable; both enrolled)	true	true	✓
Y9 medicareCost >= Y8 (tier 0 stable; both enrolled)	true	true	✓
Y10 medicareCost >= Y9 (tier 0 stable; both enrolled)	true	true	✓
Y11 medicareCost >= Y10 (tier 0 stable; both enrolled)	true	true	✓
Y12 medicareCost >= Y11 (tier 0 stable; both enrolled)	true	true	✓
Y13 medicareCost >= Y12 (tier 0 stable; both enrolled)	true	true	✓
Y14 medicareCost >= Y13 (tier 0 stable; both enrolled)	true	true	✓
Y15 medicareCost >= Y14 (tier 0 stable; both enrolled)	true	true	✓
Y16 medicareCost >= Y15 (tier 0 stable; both enrolled)	true	true	✓
Y17 medicareCost >= Y16 (tier 0 stable; both enrolled)	true	true	✓
Y18 medicareCost >= Y17 (tier 0 stable; both enrolled)	true	true	✓
Y19 medicareCost >= Y18 (tier 0 stable; both enrolled)	true	true	✓
Y20 medicareCost >= Y19 (tier 0 stable; both enrolled)	true	true	✓
Y26 medicareCost >= Y25 (tier 0 post-IRMAA-window)	true	true	✓
Y27 medicareCost >= Y26 (tier 0 post-IRMAA-window)	true	true	✓
Y28 medicareCost >= Y27 (tier 0 post-IRMAA-window)	true	true	✓
Y29 medicareCost >= Y28 (tier 0 post-IRMAA-window)	true	true	✓
Y30 medicareCost >= Y29 (tier 0 post-IRMAA-window)	true	true	✓
Y31 medicareCost >= Y30 (tier 0 post-IRMAA-window)	true	true	✓
Y32 medicareCost >= Y31 (tier 0 post-IRMAA-window)	true	true	✓
Y0 ltcCost === 0	true	true	✓
Y1 ltcCost === 0	true	true	✓
Y2 ltcCost === 0	true	true	✓
Y3 ltcCost === 0	true	true	✓
Y4 ltcCost === 0	true	true	✓
Y5 ltcCost === 0	true	true	✓
Y6 ltcCost === 0	true	true	✓
Y7 ltcCost === 0	true	true	✓
Y8 ltcCost === 0	true	true	✓
Y9 ltcCost === 0	true	true	✓
Y10 ltcCost === 0	true	true	✓
Y11 ltcCost === 0	true	true	✓
Y12 ltcCost === 0	true	true	✓
Y13 ltcCost === 0	true	true	✓
Y14 ltcCost === 0	true	true	✓
Y15 ltcCost === 0	true	true	✓
Y16 ltcCost === 0	true	true	✓
Y17 ltcCost === 0	true	true	✓
Y18 ltcCost === 0	true	true	✓
Y19 ltcCost > 0	true	true	✓
Y20 ltcCost > 0	true	true	✓
Y21 ltcCost > 0	true	true	✓
Y22 ltcCost > 0	true	true	✓
Y23 ltcCost === 0	true	true	✓
Y24 ltcCost === 0	true	true	✓
Y25 ltcCost === 0	true	true	✓
Y26 ltcCost === 0	true	true	✓
Y27 ltcCost === 0	true	true	✓
Y28 ltcCost === 0	true	true	✓
Y29 ltcCost === 0	true	true	✓
Y30 ltcCost === 0	true	true	✓
Y31 ltcCost === 0	true	true	✓
Y32 ltcCost === 0	true	true	✓
Y0 debtPayments > 0	true	true	✓
Y0 debtInterest > 0	true	true	✓
Y0 debtPrincipalPaid > 0	true	true	✓
Y1 debtPayments > 0	true	true	✓
Y1 debtInterest > 0	true	true	✓
Y1 debtPrincipalPaid > 0	true	true	✓
Y2 debtPayments > 0	true	true	✓
Y2 debtInterest > 0	true	true	✓
Y2 debtPrincipalPaid > 0	true	true	✓
Y3 debtPayments > 0	true	true	✓
Y3 debtInterest > 0	true	true	✓
Y3 debtPrincipalPaid > 0	true	true	✓
Y4 debtPayments > 0	true	true	✓
Y4 debtInterest > 0	true	true	✓
Y4 debtPrincipalPaid > 0	true	true	✓
Y5 debtPayments > 0	true	true	✓
Y5 debtInterest > 0	true	true	✓
Y5 debtPrincipalPaid > 0	true	true	✓
Y6 debtPayments > 0	true	true	✓
Y6 debtInterest > 0	true	true	✓
Y6 debtPrincipalPaid > 0	true	true	✓
Y7 debtPayments > 0	true	true	✓
Y7 debtInterest > 0	true	true	✓
Y7 debtPrincipalPaid > 0	true	true	✓
Y8 debtPayments > 0	true	true	✓
Y8 debtInterest > 0	true	true	✓
Y8 debtPrincipalPaid > 0	true	true	✓
Y9 debtPayments > 0	true	true	✓
Y9 debtInterest > 0	true	true	✓
Y9 debtPrincipalPaid > 0	true	true	✓
Y10 debtPayments > 0	true	true	✓
Y10 debtInterest > 0	true	true	✓
Y10 debtPrincipalPaid > 0	true	true	✓
Y11 debtPayments === 0	true	true	✓
Y11 debtInterest === 0	true	true	✓
Y11 debtPrincipalPaid === 0	true	true	✓
Y12 debtPayments === 0	true	true	✓
Y12 debtInterest === 0	true	true	✓
Y12 debtPrincipalPaid === 0	true	true	✓
Y13 debtPayments === 0	true	true	✓
Y13 debtInterest === 0	true	true	✓
Y13 debtPrincipalPaid === 0	true	true	✓
Y14 debtPayments === 0	true	true	✓
Y14 debtInterest === 0	true	true	✓
Y14 debtPrincipalPaid === 0	true	true	✓
Y15 debtPayments === 0	true	true	✓
Y15 debtInterest === 0	true	true	✓
Y15 debtPrincipalPaid === 0	true	true	✓
Y16 debtPayments === 0	true	true	✓
Y16 debtInterest === 0	true	true	✓
Y16 debtPrincipalPaid === 0	true	true	✓
Y17 debtPayments === 0	true	true	✓
Y17 debtInterest === 0	true	true	✓
Y17 debtPrincipalPaid === 0	true	true	✓
Y18 debtPayments === 0	true	true	✓
Y18 debtInterest === 0	true	true	✓
Y18 debtPrincipalPaid === 0	true	true	✓
Y19 debtPayments === 0	true	true	✓
Y19 debtInterest === 0	true	true	✓
Y19 debtPrincipalPaid === 0	true	true	✓
Y20 debtPayments === 0	true	true	✓
Y20 debtInterest === 0	true	true	✓
Y20 debtPrincipalPaid === 0	true	true	✓
Y21 debtPayments === 0	true	true	✓
Y21 debtInterest === 0	true	true	✓
Y21 debtPrincipalPaid === 0	true	true	✓
Y22 debtPayments === 0	true	true	✓
Y22 debtInterest === 0	true	true	✓
Y22 debtPrincipalPaid === 0	true	true	✓
Y23 debtPayments === 0	true	true	✓
Y23 debtInterest === 0	true	true	✓
Y23 debtPrincipalPaid === 0	true	true	✓
Y24 debtPayments === 0	true	true	✓
Y24 debtInterest === 0	true	true	✓
Y24 debtPrincipalPaid === 0	true	true	✓
Y25 debtPayments === 0	true	true	✓
Y25 debtInterest === 0	true	true	✓
Y25 debtPrincipalPaid === 0	true	true	✓
Y26 debtPayments === 0	true	true	✓
Y26 debtInterest === 0	true	true	✓
Y26 debtPrincipalPaid === 0	true	true	✓
Y27 debtPayments === 0	true	true	✓
Y27 debtInterest === 0	true	true	✓
Y27 debtPrincipalPaid === 0	true	true	✓
Y28 debtPayments === 0	true	true	✓
Y28 debtInterest === 0	true	true	✓
Y28 debtPrincipalPaid === 0	true	true	✓
Y29 debtPayments === 0	true	true	✓
Y29 debtInterest === 0	true	true	✓
Y29 debtPrincipalPaid === 0	true	true	✓
Y30 debtPayments === 0	true	true	✓
Y30 debtInterest === 0	true	true	✓
Y30 debtPrincipalPaid === 0	true	true	✓
Y31 debtPayments === 0	true	true	✓
Y31 debtInterest === 0	true	true	✓
Y31 debtPrincipalPaid === 0	true	true	✓
Y32 debtPayments === 0	true	true	✓
Y32 debtInterest === 0	true	true	✓
Y32 debtPrincipalPaid === 0	true	true	✓
Y0 roth > 0	true	true	✓
Y0 preTax > 0	true	true	✓
Y0 preTaxSpouse === 0	true	true	✓
Y1 roth > 0	true	true	✓
Y1 preTax > 0	true	true	✓
Y1 preTaxSpouse === 0	true	true	✓
Y2 roth > 0	true	true	✓
Y2 preTax > 0	true	true	✓
Y2 preTaxSpouse === 0	true	true	✓
Y3 roth > 0	true	true	✓
Y3 preTax > 0	true	true	✓
Y3 preTaxSpouse === 0	true	true	✓
Y4 roth > 0	true	true	✓
Y4 preTax > 0	true	true	✓
Y4 preTaxSpouse === 0	true	true	✓
Y5 roth > 0	true	true	✓
Y5 preTax > 0	true	true	✓
Y5 preTaxSpouse === 0	true	true	✓
Y6 roth > 0	true	true	✓
Y6 preTax > 0	true	true	✓
Y6 preTaxSpouse === 0	true	true	✓
Y7 roth > 0	true	true	✓
Y7 preTax > 0	true	true	✓
Y7 preTaxSpouse === 0	true	true	✓
Y8 roth > 0	true	true	✓
Y8 preTax > 0	true	true	✓
Y8 preTaxSpouse === 0	true	true	✓
Y9 roth > 0	true	true	✓
Y9 preTax > 0	true	true	✓
Y9 preTaxSpouse === 0	true	true	✓
Y10 roth > 0	true	true	✓
Y10 preTax > 0	true	true	✓
Y10 preTaxSpouse === 0	true	true	✓
Y11 roth > 0	true	true	✓
Y11 preTax > 0	true	true	✓
Y11 preTaxSpouse === 0	true	true	✓
Y12 roth > 0	true	true	✓
Y12 preTax > 0	true	true	✓
Y12 preTaxSpouse === 0	true	true	✓
Y13 roth > 0	true	true	✓
Y13 preTax > 0	true	true	✓
Y13 preTaxSpouse === 0	true	true	✓
Y14 roth > 0	true	true	✓
Y14 preTax > 0	true	true	✓
Y14 preTaxSpouse === 0	true	true	✓
Y15 roth > 0	true	true	✓
Y15 preTax > 0	true	true	✓
Y15 preTaxSpouse === 0	true	true	✓
Y16 roth > 0	true	true	✓
Y16 preTax > 0	true	true	✓
Y16 preTaxSpouse === 0	true	true	✓
Y17 roth > 0	true	true	✓
Y17 preTax > 0	true	true	✓
Y17 preTaxSpouse === 0	true	true	✓
Y18 roth > 0	true	true	✓
Y18 preTax > 0	true	true	✓
Y18 preTaxSpouse === 0	true	true	✓
Y19 roth > 0	true	true	✓
Y19 preTax > 0	true	true	✓
Y19 preTaxSpouse === 0	true	true	✓
Y20 roth > 0	true	true	✓
Y20 preTax > 0	true	true	✓
Y20 preTaxSpouse === 0	true	true	✓
Y21 roth > 0	true	true	✓
Y21 preTax > 0	true	true	✓
Y21 preTaxSpouse === 0	true	true	✓
Y22 roth > 0	true	true	✓
Y22 preTax > 0	true	true	✓
Y22 preTaxSpouse === 0	true	true	✓
Y23 roth > 0	true	true	✓
Y23 preTax > 0	true	true	✓
Y23 preTaxSpouse === 0	true	true	✓
Y24 roth > 0	true	true	✓
Y24 preTax > 0	true	true	✓
Y24 preTaxSpouse === 0	true	true	✓
Y25 roth > 0	true	true	✓
Y25 preTax > 0	true	true	✓
Y25 preTaxSpouse === 0	true	true	✓
Y26 roth > 0	true	true	✓
Y26 preTax > 0	true	true	✓
Y26 preTaxSpouse === 0	true	true	✓
Y27 roth > 0	true	true	✓
Y27 preTax > 0	true	true	✓
Y27 preTaxSpouse === 0	true	true	✓
Y28 roth > 0	true	true	✓
Y28 preTax > 0	true	true	✓
Y28 preTaxSpouse === 0	true	true	✓
Y29 roth > 0	true	true	✓
Y29 preTax > 0	true	true	✓
Y29 preTaxSpouse === 0	true	true	✓
Y30 roth > 0	true	true	✓
Y30 preTax > 0	true	true	✓
Y30 preTaxSpouse === 0	true	true	✓
Y31 roth > 0	true	true	✓
Y31 preTax > 0	true	true	✓
Y31 preTaxSpouse === 0	true	true	✓
Y32 roth > 0	true	true	✓
Y32 preTax > 0	true	true	✓
Y32 preTaxSpouse === 0	true	true	✓
Y0 niitTax === 0	true	true	✓
Y1 niitTax === 0	true	true	✓
Y2 niitTax === 0	true	true	✓
Y3 niitTax === 0	true	true	✓
Y4 niitTax === 0	true	true	✓
Y5 niitTax === 0	true	true	✓
Y6 niitTax === 0	true	true	✓
Y7 niitTax === 0	true	true	✓
Y8 niitTax === 0	true	true	✓
Y9 niitTax === 0	true	true	✓
Y10 niitTax === 0	true	true	✓
Y11 niitTax === 0	true	true	✓
Y12 niitTax === 0	true	true	✓
Y13 niitTax === 0	true	true	✓
Y14 niitTax === 0	true	true	✓
Y15 niitTax === 0	true	true	✓
Y16 niitTax === 0	true	true	✓
Y23 niitTax > 0	true	true	✓
Y0 tax === fedTax + stateTax + fica	true	true	✓
Y1 tax === fedTax + stateTax + fica	true	true	✓
Y2 tax === fedTax + stateTax + fica	true	true	✓
Y3 tax === fedTax + stateTax + fica	true	true	✓
Y4 tax === fedTax + stateTax + fica	true	true	✓
Y5 tax === fedTax + stateTax + fica	true	true	✓
Y6 tax === fedTax + stateTax + fica	true	true	✓
Y7 tax === fedTax + stateTax + fica	true	true	✓
Y8 tax === fedTax + stateTax + fica	true	true	✓
Y9 tax === fedTax + stateTax + fica	true	true	✓
Y10 tax === fedTax + stateTax + fica	true	true	✓
Y11 tax === fedTax + stateTax + fica	true	true	✓
Y12 tax === fedTax + stateTax + fica	true	true	✓
Y13 tax === fedTax + stateTax + fica	true	true	✓
Y14 tax === fedTax + stateTax + fica	true	true	✓
Y15 tax === fedTax + stateTax + fica	true	true	✓
Y16 tax === fedTax + stateTax + fica	true	true	✓
Y17 tax === fedTax + stateTax + fica	true	true	✓
Y18 tax === fedTax + stateTax + fica	true	true	✓
Y19 tax === fedTax + stateTax + fica	true	true	✓
Y20 tax === fedTax + stateTax + fica	true	true	✓
Y21 tax === fedTax + stateTax + fica	true	true	✓
Y22 tax === fedTax + stateTax + fica	true	true	✓
Y23 tax === fedTax + stateTax + fica	true	true	✓
Y24 tax === fedTax + stateTax + fica	true	true	✓
Y25 tax === fedTax + stateTax + fica	true	true	✓
Y26 tax === fedTax + stateTax + fica	true	true	✓
Y27 tax === fedTax + stateTax + fica	true	true	✓
Y28 tax === fedTax + stateTax + fica	true	true	✓
Y29 tax === fedTax + stateTax + fica	true	true	✓
Y30 tax === fedTax + stateTax + fica	true	true	✓
Y31 tax === fedTax + stateTax + fica	true	true	✓
Y32 tax === fedTax + stateTax + fica	true	true	✓
Y0 ssdi === 0	true	true	✓
Y0 withdrawal >= 0	true	true	✓
Y0 withdrawalForSpending >= 0	true	true	✓
Y1 ssdi === 0	true	true	✓
Y1 withdrawal >= 0	true	true	✓
Y1 withdrawalForSpending >= 0	true	true	✓
Y2 ssdi === 0	true	true	✓
Y2 withdrawal >= 0	true	true	✓
Y2 withdrawalForSpending >= 0	true	true	✓
Y3 ssdi === 0	true	true	✓
Y3 withdrawal >= 0	true	true	✓
Y3 withdrawalForSpending >= 0	true	true	✓
Y4 ssdi === 0	true	true	✓
Y4 withdrawal >= 0	true	true	✓
Y4 withdrawalForSpending >= 0	true	true	✓
Y5 ssdi === 0	true	true	✓
Y5 withdrawal >= 0	true	true	✓
Y5 withdrawalForSpending >= 0	true	true	✓
Y6 ssdi === 0	true	true	✓
Y6 withdrawal >= 0	true	true	✓
Y6 withdrawalForSpending >= 0	true	true	✓
Y7 ssdi === 0	true	true	✓
Y7 withdrawal >= 0	true	true	✓
Y7 withdrawalForSpending >= 0	true	true	✓
Y8 ssdi === 0	true	true	✓
Y8 withdrawal >= 0	true	true	✓
Y8 withdrawalForSpending >= 0	true	true	✓
Y9 ssdi === 0	true	true	✓
Y9 withdrawal >= 0	true	true	✓
Y9 withdrawalForSpending >= 0	true	true	✓
Y10 ssdi === 0	true	true	✓
Y10 withdrawal >= 0	true	true	✓
Y10 withdrawalForSpending >= 0	true	true	✓
Y11 ssdi === 0	true	true	✓
Y11 withdrawal >= 0	true	true	✓
Y11 withdrawalForSpending >= 0	true	true	✓
Y12 ssdi === 0	true	true	✓
Y12 withdrawal >= 0	true	true	✓
Y12 withdrawalForSpending >= 0	true	true	✓
Y13 ssdi === 0	true	true	✓
Y13 withdrawal >= 0	true	true	✓
Y13 withdrawalForSpending >= 0	true	true	✓
Y14 ssdi === 0	true	true	✓
Y14 withdrawal >= 0	true	true	✓
Y14 withdrawalForSpending >= 0	true	true	✓
Y15 ssdi === 0	true	true	✓
Y15 withdrawal >= 0	true	true	✓
Y15 withdrawalForSpending >= 0	true	true	✓
Y16 ssdi === 0	true	true	✓
Y16 withdrawal >= 0	true	true	✓
Y16 withdrawalForSpending >= 0	true	true	✓
Y17 ssdi === 0	true	true	✓
Y17 withdrawal >= 0	true	true	✓
Y17 withdrawalForSpending >= 0	true	true	✓
Y18 ssdi === 0	true	true	✓
Y18 withdrawal >= 0	true	true	✓
Y18 withdrawalForSpending >= 0	true	true	✓
Y19 ssdi === 0	true	true	✓
Y19 withdrawal >= 0	true	true	✓
Y19 withdrawalForSpending >= 0	true	true	✓
Y20 ssdi === 0	true	true	✓
Y20 withdrawal >= 0	true	true	✓
Y20 withdrawalForSpending >= 0	true	true	✓
Y21 ssdi === 0	true	true	✓
Y21 withdrawal >= 0	true	true	✓
Y21 withdrawalForSpending >= 0	true	true	✓
Y22 ssdi === 0	true	true	✓
Y22 withdrawal >= 0	true	true	✓
Y22 withdrawalForSpending >= 0	true	true	✓
Y23 ssdi === 0	true	true	✓
Y23 withdrawal >= 0	true	true	✓
Y23 withdrawalForSpending >= 0	true	true	✓
Y24 ssdi === 0	true	true	✓
Y24 withdrawal >= 0	true	true	✓
Y24 withdrawalForSpending >= 0	true	true	✓
Y25 ssdi === 0	true	true	✓
Y25 withdrawal >= 0	true	true	✓
Y25 withdrawalForSpending >= 0	true	true	✓
Y26 ssdi === 0	true	true	✓
Y26 withdrawal >= 0	true	true	✓
Y26 withdrawalForSpending >= 0	true	true	✓
Y27 ssdi === 0	true	true	✓
Y27 withdrawal >= 0	true	true	✓
Y27 withdrawalForSpending >= 0	true	true	✓
Y28 ssdi === 0	true	true	✓
Y28 withdrawal >= 0	true	true	✓
Y28 withdrawalForSpending >= 0	true	true	✓
Y29 ssdi === 0	true	true	✓
Y29 withdrawal >= 0	true	true	✓
Y29 withdrawalForSpending >= 0	true	true	✓
Y30 ssdi === 0	true	true	✓
Y30 withdrawal >= 0	true	true	✓
Y30 withdrawalForSpending >= 0	true	true	✓
Y31 ssdi === 0	true	true	✓
Y31 withdrawal >= 0	true	true	✓
Y31 withdrawalForSpending >= 0	true	true	✓
Y32 ssdi === 0	true	true	✓
Y32 withdrawal >= 0	true	true	✓
Y32 withdrawalForSpending >= 0	true	true	✓

Test	Expected	Actual	Result
T1 primary age 82 (idx 22) ltcCost	292,526	292,526	✓
T1 primary age 85 (idx 25) ltcCost	338,635	338,635	✓
T1 primary age 86 (idx 26) ltcCost — window 82-85 closed	0	0	✓
T2 spouse-insured, primary age 82 (idx 22) ltcCost — spouse only 77	0	0	✓
T2 spouse-insured, primary age 87 (idx 27) ltcCost — spouse 82	373,346	373,346	✓
T2 spouse-insured, primary age 90 (idx 30) ltcCost — spouse 85	432,194	432,194	✓
T2 spouse-insured, primary age 91 (idx 31) ltcCost — spouse 86, window closed	0	0	✓
T3 two streams sum, age 82 (idx 22) ltcCost	526,547	526,547	✓
T4 insurance offset, age 82 (idx 20) ltcCost	228,090	228,090	✓

RetIQ Financial Validation Report

Methodology

Authoritative Sources

Federal Income Tax Brackets (2026)

Standard Deduction & Senior Additions (2026)

Social Security Benefit Taxation (IRS Section 86)

Social Security PIA & Benefit Calculation (2026)

Required Minimum Distributions

Long-Term Capital Gains Tax Rates

Medicare IRMAA Surcharges (2026)

Retirement Contribution Limits (2026)

ACA Premium Tax Credit (2026 coverage)

Pension Enhancements (v2.0)

Test Results by Category

Federal Tax (MFJ) 10/10

Federal Tax (Single) 6/6

Standard Deduction 8/8

OBBB Sunset 5/5

OBBB itemizer (O-1) 8/8

Senior Std Ded 5/5

OBBB Smart Fill (F-166) 3/3

F-167 OBBB window 3/3

Phase C §199A 9/9

State Tax 93/93

SS Taxation (MFJ) 6/6

SS Taxation (Single) 3/3

SS PIA 4/4

FRA 16/16

SS Claiming 7/7

SS Reverse 5/5

Divorced-Spouse SS 11/11

SS COLA Accumulation 8/8

RMD Table 34/34

RMD Calc 4/4

RMD Joint Life 13/13

RMD Start 5/5

SEPP 4/4

NIIT 1/1

IRMAA MAGI 2/2

ACA MAGI 3/3

NIIT MAGI 2/2

F-160 AGI 1/1

F-161 storage 1/1

ACA F-301 basis 6/6

ACA F-303 transition 5/5

ACA F-304 cliff 4/4

LTC medical deduction (F-305) 4/4

F-300 Medicare medical deduction 6/6

IRMAA Headroom 5/5

F-307 Enrollment 6/6

F-306 SSA-44 8/8

F-306b 2/2

F-306c 3/3

F-306d 3/3

Part D Base 3/3

Tax Brackets 6/6

Indexed Brackets 1/1

Std Deduction 2/2

Senior Std Deduction 1/1

OBBB Senior Deduction 4/4

OBBB Phase-out Threshold 1/1

CG Breakpoint 2/2

QBI Phase-out 2/2

Indexing Year-Zero 2/2

Indexing Integration 2/2

IRMAA Indexing 16/16

IRMAA (MFJ) 12/12

IRMAA (Single) 3/3

IRMAA 1/1

Year Object 10/10

IRMAA Per-Enrollee 3/3

Medicare/IRMAA Inflation 5/5

Medicare cash flow 3/3

Medicare OOP 9/9

Medicare OOP 213 7/7

Pre-Medicare OOP 13/13

Pre-Medicare OOP 213 5/5

F-047 3/3

F-165 IRMAA 5/5

F-188 IRMAA 5/5