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	✓

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 89/89

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	✓

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	✓

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	✓

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	✓

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	✓

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	✓

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	4,736,280	4,736,280	✓
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	1,121,977	1,121,977	✓
preTax identical across nominalReturn values	436,788	436,788	✓
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	1	✓
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	1	✓
FillBracket: conversion reduced by ~$50K with other income	1	0	✓
SmartFill: $50K other income reduces Roth conversion	1	1	✓
TargetMAGI: $50K other income reduces Roth conversion	1	1	✓
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 16/16

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	6,697	6,697	✓
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	1	✓
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	✓
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	✓

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 13/13

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	✓

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 5/5

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	✓

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 13/13

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	✓
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	1,604,857	1,604,857	✓
Spouse-only QLAC: payout active when spouse reaches payoutStartAge	1	1	✓

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	12,641	12,641	✓
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 AGI matches gate path AGI at Y3 (spouse age 60, working)	238,000	238,000	✓
Fix path rothConv matches gate path rothConv at Y3	163,919	163,919	✓
Fix path fedTax matches gate path fedTax at Y3	33,076	33,076	✓
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)	70,290	70,290	✓

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	✓

Roth Multi-Phase 6/6

Test	Expected	Actual	Result
Empty phases array: identical to absent phases (regression)	87,557	87,557	✓
Single phase = single-target (full-window 12% phase)	1,407	1,407	✓
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 8/8

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	✓

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 7/7

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	1,611	✓
Age 56 ($5K wd, 1yr post-conv) → ~$500 penalty	530	500	✓
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	✓

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	48,939	48,939	✓
Lees age 62: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 63: per-source sum == withdrawal	52,567	52,567	✓
Lees age 63: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 64: per-source sum == withdrawal	149,180	149,180	✓
Lees age 64: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 65: per-source sum == withdrawal	149,883	149,883	✓
Lees age 65: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 66: per-source sum == withdrawal	153,990	153,989	✓
Lees age 66: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 67: per-source sum == withdrawal	144,976	144,976	✓
Lees age 67: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 68: per-source sum == withdrawal	149,493	149,493	✓
Lees age 68: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 69: per-source sum == withdrawal	120,869	120,869	✓
Lees age 69: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 70: per-source sum == withdrawal	39,604	39,604	✓
Lees age 70: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 71: per-source sum == withdrawal	41,864	41,864	✓
Lees age 71: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 72: per-source sum == withdrawal	44,219	44,219	✓
Lees age 72: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 73: per-source sum == withdrawal	46,671	46,671	✓
Lees age 73: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 74: per-source sum == withdrawal	49,224	49,224	✓
Lees age 74: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 75: per-source sum == withdrawal	51,884	51,884	✓
Lees age 75: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 76: per-source sum == withdrawal	54,653	54,653	✓
Lees age 76: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 77: per-source sum == withdrawal	57,535	57,535	✓
Lees age 77: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 78: per-source sum == withdrawal	60,535	60,535	✓
Lees age 78: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 79: per-source sum == withdrawal	63,659	63,659	✓
Lees age 79: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 80: per-source sum == withdrawal	66,909	66,909	✓
Lees age 80: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 81: per-source sum == withdrawal	70,291	70,291	✓
Lees age 81: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 82: per-source sum == withdrawal	73,810	73,810	✓
Lees age 82: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 83: per-source sum == withdrawal	77,472	77,472	✓
Lees age 83: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 84: per-source sum == withdrawal	81,282	81,282	✓
Lees age 84: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 85: per-source sum == withdrawal	85,245	85,245	✓
Lees age 85: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 86: per-source sum == withdrawal	89,366	89,366	✓
Lees age 86: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 87: per-source sum == withdrawal	93,654	93,654	✓
Lees age 87: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 88: per-source sum == withdrawal	98,114	98,114	✓
Lees age 88: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 89: per-source sum == withdrawal	102,751	102,751	✓
Lees age 89: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 90: per-source sum == withdrawal	107,573	107,573	✓
Lees age 90: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 91: per-source sum == withdrawal	112,588	112,588	✓
Lees age 91: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 92: per-source sum == withdrawal	117,803	117,803	✓
Lees age 92: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 93: per-source sum == withdrawal	123,223	123,223	✓
Lees age 93: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 94: per-source sum == withdrawal	128,859	128,859	✓
Lees age 94: wdPretaxRMD == rmd - qcd	0	0	✓
Lees age 95: per-source sum == withdrawal	134,718	134,718	✓
Lees age 95: wdPretaxRMD == rmd - qcd	0	0	✓
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	19,095	19,095	✓
Washingtons age 65: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 66: per-source sum == withdrawal	22,199	22,199	✓
Washingtons age 66: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 67: per-source sum == withdrawal	90,544	90,544	✓
Washingtons age 67: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 68: per-source sum == withdrawal	95,005	95,005	✓
Washingtons age 68: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 69: per-source sum == withdrawal	74,876	74,876	✓
Washingtons age 69: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 70: per-source sum == withdrawal	28,527	28,527	✓
Washingtons age 70: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 71: per-source sum == withdrawal	30,010	30,010	✓
Washingtons age 71: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 72: per-source sum == withdrawal	31,555	31,555	✓
Washingtons age 72: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 73: per-source sum == withdrawal	21,438	21,438	✓
Washingtons age 73: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 74: per-source sum == withdrawal	11,210	11,210	✓
Washingtons age 74: wdPretaxRMD == rmd - qcd	0	0	✓
Washingtons age 75: per-source sum == withdrawal	107,168	107,168	✓
Washingtons age 75: wdPretaxRMD == rmd - qcd	90,408	90,408	✓
Washingtons age 76: per-source sum == withdrawal	115,732	115,732	✓
Washingtons age 76: wdPretaxRMD == rmd - qcd	96,329	96,329	✓
Washingtons age 77: per-source sum == withdrawal	124,283	124,283	✓
Washingtons age 77: wdPretaxRMD == rmd - qcd	102,172	102,172	✓
Washingtons age 78: per-source sum == withdrawal	133,941	133,941	✓
Washingtons age 78: wdPretaxRMD == rmd - qcd	108,827	108,827	✓
Washingtons age 79: per-source sum == withdrawal	144,213	144,213	✓
Washingtons age 79: wdPretaxRMD == rmd - qcd	115,893	115,893	✓
Washingtons age 80: per-source sum == withdrawal	155,237	155,237	✓
Washingtons age 80: wdPretaxRMD == rmd - qcd	123,391	123,391	✓
Washingtons age 81: per-source sum == withdrawal	166,379	166,379	✓
Washingtons age 81: wdPretaxRMD == rmd - qcd	130,667	130,667	✓
Washingtons age 82: per-source sum == withdrawal	494,293	494,293	✓
Washingtons age 82: wdPretaxRMD == rmd - qcd	139,059	139,059	✓
Washingtons age 83: per-source sum == withdrawal	521,964	521,964	✓
Washingtons age 83: wdPretaxRMD == rmd - qcd	147,111	147,111	✓
Washingtons age 84: per-source sum == withdrawal	559,472	559,472	✓
Washingtons age 84: wdPretaxRMD == rmd - qcd	156,472	156,472	✓
Washingtons age 85: per-source sum == withdrawal	432,517	432,517	✓
Washingtons age 85: wdPretaxRMD == rmd - qcd	165,332	165,332	✓
Washingtons age 86: per-source sum == withdrawal	170,118	170,118	✓
Washingtons age 86: wdPretaxRMD == rmd - qcd	170,118	170,118	✓
Washingtons age 87: per-source sum == withdrawal	266,664	266,664	✓
Washingtons age 87: wdPretaxRMD == rmd - qcd	179,498	179,498	✓
Washingtons age 88: per-source sum == withdrawal	271,567	271,567	✓
Washingtons age 88: wdPretaxRMD == rmd - qcd	187,857	187,857	✓
Washingtons age 89: per-source sum == withdrawal	287,183	287,183	✓
Washingtons age 89: wdPretaxRMD == rmd - qcd	197,891	197,891	✓
Washingtons age 90: per-source sum == withdrawal	301,093	301,093	✓
Washingtons age 90: wdPretaxRMD == rmd - qcd	206,536	206,536	✓
Washingtons age 91: per-source sum == withdrawal	315,201	315,201	✓
Washingtons age 91: wdPretaxRMD == rmd - qcd	215,229	215,229	✓
Washingtons age 92: per-source sum == withdrawal	329,413	329,413	✓
Washingtons age 92: wdPretaxRMD == rmd - qcd	223,898	223,898	✓
Washingtons age 93: per-source sum == withdrawal	343,579	343,579	✓
Washingtons age 93: wdPretaxRMD == rmd - qcd	232,455	232,455	✓
Washingtons age 94: per-source sum == withdrawal	354,318	354,318	✓
Washingtons age 94: wdPretaxRMD == rmd - qcd	238,254	238,254	✓
Washingtons age 95: per-source sum == withdrawal	364,456	364,456	✓
Washingtons age 95: wdPretaxRMD == rmd - qcd	243,474	243,474	✓

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 7/7

Test	Expected	Actual	Result
ACA cap binds — cliffFill converts strictly less than smartFill	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	✓

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	✓

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	✓

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 = 267000	267,000	267,000	✓
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 55/55

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 = 97631	97,631	97,631	✓
savings = 0	0	0	✓
hsaContrib = 8550	8,550	8,550	✓
cashInterest = 365	365	365	✓
pension = 0	0	0	✓
ss = 0	0	0	✓
ssTaxable = 0	0	0	✓
rmd = 0	0	0	✓
rmdRequired = false	false	false	✓
rothConv = 163554	163,554	163,554	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 48939	48,939	48,939	✓
withdrawalForSpending = 48939	48,939	48,939	✓
capGains = 0	0	0	✓
agi = 238000	238,000	238,000	✓
fedTax = 33076	33,076	33,076	✓
stateTax = 13428	13,428	13,428	✓
fica = 7469	7,469	7,469	✓
cgTax = 0	0	0	✓
niitTax = 0	0	0	✓
qbiDeduction = 0	0	0	✓
conversionTax = 28901	28,901	28,901	✓
tax = 53973	53,973	53,973	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 0	0	0	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 25338	25,338	25,338	✓
acaSubsidy = 0	0	0	✓
acaBenchmark = 25338	25,338	25,338	✓
acaNetPremium = 25338	25,338	25,338	✓
acaFPLPercent = 1144	1,144	1,144	✓
expenses = 121498	121,498	121,498	✓
cash = 0	0	0	✓
preTax = 1322084	1,322,084	1,322,084	✓
preTaxPrimary = 949207	949,207	949,207	✓
preTaxSpouse = 372877	372,877	372,877	✓
roth = 497443	497,443	497,443	✓
taxable = 325069	325,069	325,069	✓
taxableInv = 325069	325,069	325,069	✓
hsa = 83834	83,834	83,834	✓
netWorth = 2228430	2,228,430	2,228,430	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === "aca"	true	true	✓

Lees Y5 55/55

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 = 0	0	0	✓
savings = 0	0	0	✓
hsaContrib = 0	0	0	✓
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 = 199513	199,513	199,513	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 149180	149,180	149,180	✓
withdrawalForSpending = 149180	149,180	149,180	✓
capGains = 53487	53,487	53,487	✓
agi = 253000	253,000	253,000	✓
fedTax = 31147	31,147	31,147	✓
stateTax = 14290	14,290	14,290	✓
fica = 0	0	0	✓
cgTax = 8023	8,023	8,023	✓
niitTax = 114	114	114	✓
qbiDeduction = 0	0	0	✓
conversionTax = 23010	23,010	23,010	✓
tax = 45437	45,437	45,437	✓
drawdownTax = 0	0	0	✓
taxAwareDrawdown = 0	0	0	✓
medicareCost = 1295	1,295	1,295	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
healthcare = 23441	23,441	23,441	✓
acaSubsidy = 0	0	0	✓
acaBenchmark = 23441	23,441	23,441	✓
acaNetPremium = 23441	23,441	23,441	✓
acaFPLPercent = 1049	1,049	1,049	✓
expenses = 126752	126,752	126,752	✓
cash = 0	0	0	✓
preTax = 1106726	1,106,726	1,106,726	✓
preTaxPrimary = 794588	794,588	794,588	✓
preTaxSpouse = 312138	312,138	312,138	✓
roth = 976451	976,451	976,451	✓
taxable = 198957	198,957	198,957	✓
taxableInv = 198957	198,957	198,957	✓
hsa = 0	0	0	✓
netWorth = 2282134	2,282,134	2,282,134	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === "aca"	true	true	✓

Lees Y11 56/56

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 = 18556	18,556	18,556	✓
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 = 39604	39,604	39,604	✓
withdrawalForSpending = 39604	39,604	39,604	✓
capGains = 0	0	0	✓
agi = 32059	32,059	32,059	✓
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	✓
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 = 0	0	0	✓
preTaxPrimary = 0	0	0	✓
preTaxSpouse = 0	0	0	✓
roth = 2401201	2,401,201	2,401,201	✓
taxable = 0	0	0	✓
taxableInv = 0	0	0	✓
hsa = 0	0	0	✓
netWorth = 2401201	2,401,201	2,401,201	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓

Lees Y16 59/59

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 = 99962	99,962	99,961	✓
ssTaxable = 11083	11,083	11,083	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdReinvested = 0	0	0	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 51883	51,883	51,884	✓
withdrawalForSpending = 51883	51,883	51,884	✓
capGains = 0	0	0	✓
agi = 11083	11,083	11,083	✓
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	✓
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 = 0	0	0	✓
preTaxPrimary = 0	0	0	✓
preTaxSpouse = 0	0	0	✓
roth = 3082084	3,082,084	3,082,084	✓
taxable = 0	0	0	✓
taxableInv = 0	0	0	✓
hsa = 0	0	0	✓
netWorth = 3082084	3,082,084	3,082,084	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓
rmdRequired === false	true	true	✓

Lees Y36 59/59

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 = 31728	31,728	31,728	✓
rmd = 0	0	0	✓
rmdPrimary = 0	0	0	✓
rmdSpouse = 0	0	0	✓
rmdReinvested = 0	0	0	✓
rothConv = 0	0	0	✓
qcd = 0	0	0	✓
charityTotal = 0	0	0	✓
isItemizing = 0	0	0	✓
isBunchYear = false	false	false	✓
withdrawal = 134718	134,718	134,718	✓
withdrawalForSpending = 134718	134,718	134,718	✓
capGains = 0	0	0	✓
agi = 31728	31,728	31,728	✓
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	✓
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 = 0	0	0	✓
preTaxPrimary = 0	0	0	✓
preTaxSpouse = 0	0	0	✓
roth = 8372523	8,372,523	8,372,523	✓
taxable = 0	0	0	✓
taxableInv = 0	0	0	✓
hsa = 0	0	0	✓
netWorth = 8372523	8,372,523	8,372,523	✓
retired === true	true	true	✓
isSingle === null	true	true	✓
healthcareSource === null	true	true	✓
taxConvergenceFlag === false	true	true	✓
rmdRequired === false	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 = 4055	4,055	4,055	✓
cash = 94163	94,163	94,163	✓
agi = 107715	107,715	107,715	✓
fedTax = 7372	7,372	7,372	✓
stateTax = 5386	5,386	5,386	✓
fica = 6208	6,208	6,208	✓
tax = 18966	18,966	18,966	✓
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 = 1885793	1,885,793	1,885,793	✓
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 = 86562	86,562	86,562	✓
fedTax = 2870	2,870	2,870	✓
stateTax = 764	764	764	✓
fica = 0	0	0	✓
tax = 3634	3,634	3,634	✓
pension = 33122	33,122	33,122	✓
pensionTaxable = 33122	33,122	33,122	✓
ss = 71292	71,292	71,292	✓
ssTaxable = 39177	39,177	39,177	✓
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 = 14263	14,263	14,263	✓
cgTax = 0	0	0	✓
withdrawal = 28527	28,527	28,527	✓
withdrawalForSpending = 28527	28,527	28,527	✓
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 = 107001	107,001	107,001	✓
netWorth = 2260110	2,260,110	2,260,110	✓
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 = 93065	93,065	93,065	✓
fedTax = 3099	3,099	3,099	✓
stateTax = 945	945	945	✓
fica = 0	0	0	✓
tax = 4044	4,044	4,044	✓
pension = 34461	34,461	34,461	✓
pensionTaxable = 34461	34,461	34,461	✓
ss = 74172	74,172	74,172	✓
ssTaxable = 42826	42,826	42,826	✓
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 = 15778	15,778	15,778	✓
cgTax = 0	0	0	✓
withdrawal = 31555	31,555	31,555	✓
withdrawalForSpending = 31555	31,555	31,555	✓
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 = 54384	54,384	54,384	✓
netWorth = 2519478	2,519,478	2,519,478	✓
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 = 202263	202,263	202,263	✓
fedTax = 17744	17,744	17,744	✓
stateTax = 6178	6,178	6,178	✓
fica = 0	0	0	✓
tax = 23922	23,922	23,922	✓
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 = 8380	8,380	8,380	✓
cgTax = 1257	1,257	1,257	✓
withdrawal = 107168	107,168	107,168	✓
withdrawalForSpending = 16760	16,760	16,760	✓
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 = 106329	106,329	106,329	✓
netWorth = 3029439	3,029,439	3,029,439	✓
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 = 457724	457,724	457,724	✓
fedTax = 51446	51,446	51,446	✓
stateTax = 17038	17,038	17,038	✓
fica = 0	0	0	✓
tax = 68484	68,484	68,484	✓
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 = 243474	243,474	243,474	✓
rmdPrimary = 243474	243,474	243,474	✓
rmdSpouse = 0	0	0	✓
rmdRequired = true	true	true	✓
rmdReinvested = 243474	243,474	243,474	✓
medicareCost = 23205	23,205	23,205	✓
irmaa = 0	0	0	✓
irmaaBracket = 0	0	0	✓
ltcCost = 0	0	0	✓
niitTax = 2299	2,299	2,299	✓
capGains = 60491	60,491	60,491	✓
cgTax = 9074	9,074	9,074	✓
withdrawal = 364456	364,456	364,456	✓
withdrawalForSpending = 120982	120,982	120,982	✓
debtPayments = 0	0	0	✓
debtInterest = 0	0	0	✓
debtPrincipalPaid = 0	0	0	✓
expenses = 223804	223,804	223,804	✓
preTax = 2058085	2,058,085	2,058,085	✓
preTaxPrimary = 2058085	2,058,085	2,058,085	✓
preTaxSpouse = 0	0	0	✓
roth = 2477054	2,477,054	2,477,054	✓
taxableInv = 1620722	1,620,722	1,620,722	✓
netWorth = 6155861	6,155,861	6,155,861	✓
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 201/201

Test	Expected	Actual	Result
Y0 rmd === 0	true	true	✓
Y1 rmd === 0	true	true	✓
Y2 rmd === 0	true	true	✓
Y3 rmd === 0	true	true	✓
Y4 rmd === 0	true	true	✓
Y5 rmd === 0	true	true	✓
Y6 rmd === 0	true	true	✓
Y7 rmd === 0	true	true	✓
Y8 rmd === 0	true	true	✓
Y9 rmd === 0	true	true	✓
Y10 rmd === 0	true	true	✓
Y11 rmd === 0	true	true	✓
Y12 rmd === 0	true	true	✓
Y13 rmd === 0	true	true	✓
Y14 rmd === 0	true	true	✓
Y15 rmd === 0	true	true	✓
Y16 rmd === 0	true	true	✓
Y17 rmd === 0	true	true	✓
Y18 rmd === 0	true	true	✓
Y19 rmd === 0	true	true	✓
Y20 rmd === 0	true	true	✓
Y21 rmd === 0	true	true	✓
Y22 rmd === 0	true	true	✓
Y23 rmd === 0	true	true	✓
Y24 rmd === 0	true	true	✓
Y25 rmd === 0	true	true	✓
Y26 rmd === 0	true	true	✓
Y27 rmd === 0	true	true	✓
Y28 rmd === 0	true	true	✓
Y29 rmd === 0	true	true	✓
Y30 rmd === 0	true	true	✓
Y31 rmd === 0	true	true	✓
Y32 rmd === 0	true	true	✓
Y33 rmd === 0	true	true	✓
Y34 rmd === 0	true	true	✓
Y35 rmd === 0	true	true	✓
Y36 rmd === 0	true	true	✓
Y12 AGI === ssTaxable	true	true	✓
Y12 fedTax === 0	true	true	✓
Y12 stateTax === 0	true	true	✓
Y12 withdrawal === expenses − ss	true	true	✓
Y13 AGI === ssTaxable	true	true	✓
Y13 fedTax === 0	true	true	✓
Y13 stateTax === 0	true	true	✓
Y13 withdrawal === expenses − ss	true	true	✓
Y14 AGI === ssTaxable	true	true	✓
Y14 fedTax === 0	true	true	✓
Y14 stateTax === 0	true	true	✓
Y14 withdrawal === expenses − ss	true	true	✓
Y15 AGI === ssTaxable	true	true	✓
Y15 fedTax === 0	true	true	✓
Y15 stateTax === 0	true	true	✓
Y15 withdrawal === expenses − ss	true	true	✓
Y17 AGI === ssTaxable	true	true	✓
Y17 fedTax === 0	true	true	✓
Y17 stateTax === 0	true	true	✓
Y17 withdrawal === expenses − ss	true	true	✓
Y18 AGI === ssTaxable	true	true	✓
Y18 fedTax === 0	true	true	✓
Y18 stateTax === 0	true	true	✓
Y18 withdrawal === expenses − ss	true	true	✓
Y19 AGI === ssTaxable	true	true	✓
Y19 fedTax === 0	true	true	✓
Y19 stateTax === 0	true	true	✓
Y19 withdrawal === expenses − ss	true	true	✓
Y20 AGI === ssTaxable	true	true	✓
Y20 fedTax === 0	true	true	✓
Y20 stateTax === 0	true	true	✓
Y20 withdrawal === expenses − ss	true	true	✓
Y21 AGI === ssTaxable	true	true	✓
Y21 fedTax === 0	true	true	✓
Y21 stateTax === 0	true	true	✓
Y21 withdrawal === expenses − ss	true	true	✓
Y22 AGI === ssTaxable	true	true	✓
Y22 fedTax === 0	true	true	✓
Y22 stateTax === 0	true	true	✓
Y22 withdrawal === expenses − ss	true	true	✓
Y23 AGI === ssTaxable	true	true	✓
Y23 fedTax === 0	true	true	✓
Y23 stateTax === 0	true	true	✓
Y23 withdrawal === expenses − ss	true	true	✓
Y24 AGI === ssTaxable	true	true	✓
Y24 fedTax === 0	true	true	✓
Y24 stateTax === 0	true	true	✓
Y24 withdrawal === expenses − ss	true	true	✓
Y25 AGI === ssTaxable	true	true	✓
Y25 fedTax === 0	true	true	✓
Y25 stateTax === 0	true	true	✓
Y25 withdrawal === expenses − ss	true	true	✓
Y26 AGI === ssTaxable	true	true	✓
Y26 fedTax === 0	true	true	✓
Y26 stateTax === 0	true	true	✓
Y26 withdrawal === expenses − ss	true	true	✓
Y27 AGI === ssTaxable	true	true	✓
Y27 fedTax === 0	true	true	✓
Y27 stateTax === 0	true	true	✓
Y27 withdrawal === expenses − ss	true	true	✓
Y28 AGI === ssTaxable	true	true	✓
Y28 fedTax === 0	true	true	✓
Y28 stateTax === 0	true	true	✓
Y28 withdrawal === expenses − ss	true	true	✓
Y29 AGI === ssTaxable	true	true	✓
Y29 fedTax === 0	true	true	✓
Y29 stateTax === 0	true	true	✓
Y29 withdrawal === expenses − ss	true	true	✓
Y30 AGI === ssTaxable	true	true	✓
Y30 fedTax === 0	true	true	✓
Y30 stateTax === 0	true	true	✓
Y30 withdrawal === expenses − ss	true	true	✓
Y31 AGI === ssTaxable	true	true	✓
Y31 fedTax === 0	true	true	✓
Y31 stateTax === 0	true	true	✓
Y31 withdrawal === expenses − ss	true	true	✓
Y32 AGI === ssTaxable	true	true	✓
Y32 fedTax === 0	true	true	✓
Y32 stateTax === 0	true	true	✓
Y32 withdrawal === expenses − ss	true	true	✓
Y33 AGI === ssTaxable	true	true	✓
Y33 fedTax === 0	true	true	✓
Y33 stateTax === 0	true	true	✓
Y33 withdrawal === expenses − ss	true	true	✓
Y34 AGI === ssTaxable	true	true	✓
Y34 fedTax === 0	true	true	✓
Y34 stateTax === 0	true	true	✓
Y34 withdrawal === expenses − ss	true	true	✓
Y35 AGI === ssTaxable	true	true	✓
Y35 fedTax === 0	true	true	✓
Y35 stateTax === 0	true	true	✓
Y35 withdrawal === expenses − ss	true	true	✓
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	✓
taxConvergenceFlag === false across full projection	true	true	✓
niitTax === 0 from Y8 onward	true	true	✓
irmaaBracket === 0 across all years	true	true	✓
rmdRequired === false across all years	true	true	✓
roth balance > 0 across all years	true	true	✓
preTax === 0 from Y12 onward	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 === true	true	true	✓
Y23 taxConvergenceFlag === false	true	true	✓
Y24 taxConvergenceFlag === true	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 (LTC final year consumes full RMD)	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 (post-LTC singleton)	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 (2025)

Social Security Benefit Taxation (IRS Section 86)

Social Security PIA & Benefit Calculation

Required Minimum Distributions

Long-Term Capital Gains Tax Rates

Medicare IRMAA Surcharges (2025)

Retirement Contribution Limits (2025)

ACA Premium Tax Credit

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

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 89/89

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

SS COLA Accumulation 8/8

RMD Table 34/34

RMD Calc 4/4

RMD Joint Life 13/13

RMD Start 5/5

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

Tax Brackets 6/6

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

F-047 3/3

F-165 IRMAA 5/5

F-188 IRMAA 5/5

Contrib Limits 5/5

QCD 1/1

Integration 26/26

Return Rate Independence 5/5

MC Return Independence 3/3

Edge Case 6/6

SS Earnings Test 13/13

F-205 ARF 5/5

F-205 ARF Integration 3/3

Wage Base Indexing 6/6

ACA FPL 5/5

ACA Subsidy 13/13

ACA SLCSP 2/2

ACA Actual Plan 8/8

Pension 15/15

Pension Partial Year 11/11

Additional Income 21/21

Life Insurance 12/12

REGS 13/13

HSA 16/16