{ "name": "Pascaline Deterministic Tax Eval Suite", "version": "1", "generated_from": "the live Pascaline calculation engine (pure, statute-cited)", "license": "CC-BY-4.0", "about": "Inputs plus the correct, statute-cited output for defining U.S. tax/estate/benefit scenarios. Run it against any calculation tool or LLM to measure deterministic accuracy. See README.md.", "contract": "POST each case.endpoint with case.request (JSON) to your target; compare the returned result to case.expected.result.", "count": 35, "cases": [ { "id": "state-estate-ma-12m", "api": "state-estate-tax", "suite": "estate", "title": "Massachusetts full cliff \u2014 $12M estate", "why": "MA taxes the ENTIRE estate once it exceeds the threshold, not just the excess. The single most common six-figure error in estate-tax tools.", "endpoint": "/estate/calculate-state-tax", "request": { "state": "MA", "tax_year": 2026, "gross_estate": 12000000 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "M.G.L. c.65C \u00a72A as amended by St. 2023, c.50 (Oct 2023) \u2014 $2,000,000 threshold; tax computed on the ENTIRE estate via the pre-EGTRRA IRC \u00a72011 credit table on (federal taxable estate \u2212 $60,000), less a $99,600 credit; credit zeroes out tax at exactly $2M" ], "expected": { "result": { "state": "MA", "tax_year": 2026, "net_taxable_estate": 12000000, "state_estate_tax": 1287200, "inheritance_tax": 0, "total_state_death_tax": 1287200, "cliff_warning": { "triggered": true, "cliff_type": "full", "cliff_amount": 2000000, "tax_on_estate": 1287200, "after_tax_estate": 10712800, "if_reduced_to_exemption_minus_1": { "net_estate": 1999999, "tax": 0, "after_tax_estate": 1999999 }, "gifting_to_avoid_cliff": 10000001, "tax_saved_by_gifting": 1287200 }, "portability_warning": null, "bypass_trust_recommendation": null, "state_qtip_planning_opportunity": null, "per_beneficiary_inheritance_tax_breakdown": [], "notes": [] } } }, { "id": "state-estate-or-excess", "api": "state-estate-tax", "suite": "estate", "title": "Oregon excess-over-$1M \u2014 $1.1M estate", "why": "Oregon is NOT a cliff state: ORS 118.010(4) taxes only the amount above $1,000,000 via a graduated table, so a $1.1M estate owes 10% x $100,000 = $10,000 \u2014 not tax on the whole estate. Corrected 2026-08-18 (GH #27); the prior expectation of $111,500 encoded a modelling bug.", "endpoint": "/estate/calculate-state-tax", "request": { "state": "OR", "tax_year": 2026, "gross_estate": 1100000 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "ORS 118.010(4) \u2014 $1,000,000 threshold (fixed since 2012, not indexed); graduated table on the excess only", "2025 Form OR-706 Instructions (Oregon DOR 150-104-001-1), Part 6 Tax table, pp. 8-9" ], "expected": { "result": { "state": "OR", "tax_year": 2026, "net_taxable_estate": 1100000, "state_estate_tax": 10000, "inheritance_tax": 0, "total_state_death_tax": 10000, "cliff_warning": null, "portability_warning": null, "bypass_trust_recommendation": null, "state_qtip_planning_opportunity": null, "per_beneficiary_inheritance_tax_breakdown": [], "notes": [] } } }, { "id": "state-estate-ny-cliff", "api": "state-estate-tax", "suite": "estate", "title": "New York 105% cliff \u2014 $8M estate", "why": "NY phases out the exemption between 100% and 105% of the threshold; above 105% the whole estate is taxed. A 3-zone cliff almost no tool models.", "endpoint": "/estate/calculate-state-tax", "request": { "state": "NY", "tax_year": 2026, "gross_estate": 8000000 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "N.Y. Tax Law \u00a7952 \u2014 basic exclusion amount $7,160,000 (spec value, 2025 indexed figure; CPI-indexed \u2014 VERIFY 2026 amount); rate schedule 3.06%-16% applied to the ENTIRE taxable estate" ], "expected": { "result": { "state": "NY", "tax_year": 2026, "net_taxable_estate": 8000000, "state_estate_tax": 773200, "inheritance_tax": 0, "total_state_death_tax": 773200, "ny_cliff_zone": "above_cliff", "cliff_warning": { "triggered": true, "cliff_type": "ny_105pct", "cliff_amount": 7160000, "ny_cliff_threshold": 7518000, "exemption_eliminated": 7160000, "tax_on_estate": 773200, "after_tax_estate": 7226800, "marginal_dollar_cliff": "Estates over 105% of the exclusion ($7,518,000) lose the entire exclusion; tax at the threshold is already $707,648. Gifting below the $7,160,000 exclusion reduces the tax to $0.", "gifting_to_avoid_cliff": 840001, "tax_saved_by_gifting": 773200 }, "portability_warning": null, "bypass_trust_recommendation": null, "state_qtip_planning_opportunity": null, "per_beneficiary_inheritance_tax_breakdown": [], "notes": [] } } }, { "id": "grat-zero-out", "api": "grat-grut", "suite": "estate", "title": "Zeroed-out GRAT \u2014 $2M, 5yr, \u00a77520 4.6%", "why": "The GRAT annuity that produces a ~$0 taxable gift depends on the \u00a77520 rate and the Rev. Proc. 2019-44 annuity factor. Rate pinned to the spec's worked example.", "endpoint": "/estate/calculate-grat", "request": { "trust_type": "grat", "transfer_year": 2026, "transfer_month": 6, "asset_fmv": 2000000, "trust_term_years": 5, "section_7520_rate_override": 0.046 }, "tier": "beta", "data_as_of": "2026-07-07", "formula_version": "2026.1", "citations": [ "IRC \u00a77520; monthly rate = 120% of the federal midterm AFR rounded to the nearest 0.2% (published by Revenue Ruling)", "Rev. Proc. 2019-44 \u2014 term-certain annuity factors (Table B) and payment-frequency adjustment factors (Table K); computed from the closed forms the tables codify, rounded to 4 decimals", "IRC \u00a72702 (GRAT qualified interests); IRC \u00a7170/\u00a72055 (CLAT charitable deduction); IRC \u00a72036 (SLAT inclusion risk)" ], "expected": { "result": { "trust_type": "grat", "section_7520_rate": 0.046, "rate_source": "caller_override", "annuity_factor": 4.3778, "frequency_factor": 1, "combined_factor": 4.3778, "rev_proc_version": "Rev. Proc. 2019-44", "notes": [ "\u00a77520 rate supplied by caller \u2014 verify against the Revenue Ruling for the transfer month." ], "grat": { "zero_out_annuity": 456850.47, "annuity_payment_used": 456850.47, "pv_retained_annuity": 2000000, "taxable_gift": 0, "break_even_return_rate": 0.045998, "projection": null }, "clat": null, "slat": null } } }, { "id": "clat-deduction", "api": "grat-grut", "suite": "estate", "title": "CLAT charitable deduction \u2014 $1M, 10yr", "why": "The charitable deduction is the annuity times the term-certain factor at the \u00a77520 rate; remainder passes to heirs.", "endpoint": "/estate/calculate-grat", "request": { "trust_type": "clat", "asset_fmv": 1000000, "trust_term_years": 10, "annuity_payment": 80000, "transfer_year": 2026, "transfer_month": 6, "section_7520_rate_override": 0.046 }, "tier": "beta", "data_as_of": "2026-07-07", "formula_version": "2026.1", "citations": [ "IRC \u00a77520; monthly rate = 120% of the federal midterm AFR rounded to the nearest 0.2% (published by Revenue Ruling)", "Rev. Proc. 2019-44 \u2014 term-certain annuity factors (Table B) and payment-frequency adjustment factors (Table K); computed from the closed forms the tables codify, rounded to 4 decimals", "IRC \u00a72702 (GRAT qualified interests); IRC \u00a7170/\u00a72055 (CLAT charitable deduction); IRC \u00a72036 (SLAT inclusion risk)" ], "expected": { "result": { "trust_type": "clat", "section_7520_rate": 0.046, "rate_source": "caller_override", "annuity_factor": 7.874, "frequency_factor": 1, "combined_factor": 7.874, "rev_proc_version": "Rev. Proc. 2019-44", "notes": [ "\u00a77520 rate supplied by caller \u2014 verify against the Revenue Ruling for the transfer month." ], "grat": null, "clat": { "zero_out_annuity": 127000.25, "annuity_payment_used": 80000, "charitable_deduction": 629920, "remainder_to_heirs": 370080, "charitable_deduction_ratio": 0.62992 }, "slat": null } } }, { "id": "inherited-ira-10yr", "api": "inherited-ira-rmd", "suite": "estate", "title": "Non-spouse 10-year rule with RMDs", "why": "A non-spouse beneficiary of a decedent who had reached their required beginning date must take annual RMDs AND empty the account by year 10 (SECURE Act).", "endpoint": "/inherited-ira/schedule", "request": { "decedent": { "birth_year": 1950, "death_year": 2024, "account_type": "traditional_ira", "rbd_reached": true }, "beneficiary": { "type": "non_spouse", "birth_year": 1975 }, "account_balance_at_year_end": 485000, "inheritance_year": 2024, "assumed_annual_growth_rate": 0 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRS Publication 590-B, Appendix B, Table I (Single Life Expectancy) \u2014 post-2022 values per T.D. 9930", "SECURE Act final regulations T.D. 10001 (July 2024) \u2014 10-year rule with annual RMDs when death on/after RBD; EDB categories per IRC \u00a7401(a)(9)(E)(ii)" ], "expected": { "result": { "spousal_options": null, "edb_status": { "is_edb": false, "edb_category": null, "edb_categories_checked": [ "surviving_spouse", "minor_child", "disabled", "chronically_ill", "within_10_years_of_age" ], "why_not_edb": "Beneficiary (born 1975) is 25 years younger than the decedent (born 1950) \u2014 more than 10 years younger, and no other EDB category applies." }, "tax_note": "All distributions from an inherited traditional (pre-tax) account are taxable as ordinary income in the year of distribution.", "penalty_for_missed_rmd": "25% excise tax on the shortfall (reduced to 10% if corrected within the correction window, IRC \u00a74974 as amended by SECURE 2.0).", "irs_rules_applied": "SECURE Act final regulations, T.D. 10001 (July 2024)", "notes": [], "rule_applied": "10_year_rule_with_annual_rmds", "rule_explanation": "Non-EDB beneficiary. Decedent died on or after the required beginning date, so the July 2024 final regulations require annual RMDs in years 1-9 (single life factor, minus 1 each year) PLUS full distribution by December 31, 2034.", "empty_by_deadline": "2034-12-31", "annual_rmd_schedule": [ { "year": 2025, "age_of_beneficiary": 50, "life_expectancy_factor": 36.2, "rmd_amount": 13397.79, "projected_balance_eoy": 471602.21 }, { "year": 2026, "age_of_beneficiary": 51, "life_expectancy_factor": 35.2, "rmd_amount": 13397.79, "projected_balance_eoy": 458204.42 }, { "year": 2027, "age_of_beneficiary": 52, "life_expectancy_factor": 34.2, "rmd_amount": 13397.79, "projected_balance_eoy": 444806.63 }, { "year": 2028, "age_of_beneficiary": 53, "life_expectancy_factor": 33.2, "rmd_amount": 13397.79, "projected_balance_eoy": 431408.84 }, { "year": 2029, "age_of_beneficiary": 54, "life_expectancy_factor": 32.2, "rmd_amount": 13397.79, "projected_balance_eoy": 418011.05 }, { "year": 2030, "age_of_beneficiary": 55, "life_expectancy_factor": 31.2, "rmd_amount": 13397.79, "projected_balance_eoy": 404613.26 }, { "year": 2031, "age_of_beneficiary": 56, "life_expectancy_factor": 30.2, "rmd_amount": 13397.79, "projected_balance_eoy": 391215.47 }, { "year": 2032, "age_of_beneficiary": 57, "life_expectancy_factor": 29.2, "rmd_amount": 13397.79, "projected_balance_eoy": 377817.68 }, { "year": 2033, "age_of_beneficiary": 58, "life_expectancy_factor": 28.2, "rmd_amount": 13397.79, "projected_balance_eoy": 364419.89 }, { "year": 2034, "age_of_beneficiary": 59, "rmd_amount": 364419.89, "projected_balance_eoy": 0, "note": "Year 10 \u2014 full remaining balance must be distributed" } ] } } }, { "id": "iso-amt-exercise", "api": "iso-amt", "suite": "premium", "title": "ISO exercise-and-hold AMT", "why": "Exercising 50,000 ISOs at $1 with an $8 FMV creates a $350k AMT preference item; the tentative minimum tax vs regular tax delta is the AMT owed.", "endpoint": "/equity/calculate-tax", "request": { "tax_year": 2026, "filing_status": "single", "regular_agi_before_equity": 150000, "grants": [ { "grant_type": "iso", "shares": 50000, "exercise_price": 1, "fmv_at_exercise": 8, "grant_date": "2024-06-01", "exercise_date": "2026-02-15" } ] }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a755(d) as amended by OBBBA (P.L. 119-21) \u00a770107 \u2014 TCJA-level AMT exemption made permanent; exemption phaseout thresholds reset to $500,000 ($1,000,000 MFJ) for taxable years beginning in 2026, indexed thereafter; phaseout rate increased from 25% to 50% of excess AMTI", "Rev. Proc. 2025-32 (2026 inflation adjustments) \u2014 AMT exemption $90,100 single/HOH, $140,200 MFJ, $70,100 MFS; 28% rate breakpoint (excess taxable income above which 28% applies) $244,500 ($122,250 MFS)", "IRC \u00a71(j) as amended by OBBBA (P.L. 119-21) \u00a770101 \u2014 10/12/22/24/32/35/37% rate structure made permanent, with the extra inflation adjustment for the 10% and 12% bracket ceilings", "IRC \u00a73101(a), (b)(1) \u2014 employee OASDI 6.2%, Medicare 1.45%" ], "expected": { "result": { "tax_year": 2026, "filing_status": "single", "ordinary_income": { "regular_agi_before_equity": 150000, "nso_exercise_income": 0, "rsu_vest_income": 0, "disqualifying_disposition_income": 0, "espp_ordinary_income": 0, "short_term_capital_gain": 0, "total_agi": 150000 }, "regular_tax": { "regular_income_tax": 28598, "credits_before_amt": 0, "regular_tax_after_credits": 28598, "mtc_recovered": 0, "regular_tax_after_mtc": 28598 }, "fica": { "supplemental_fica_wages": 0, "social_security": 0, "medicare": 0, "additional_medicare": 0, "total": 0 }, "amt": { "iso_amt_preference": 350000, "other_amt_adjustments": 0, "amti": 500000, "raw_exemption": 90100, "phaseout_start": 500000, "phaseout_rate": 0.5, "exemption_reduction": 0, "final_exemption": 90100, "amti_after_exemption": 409900, "rate_26_ceiling": 244500, "tentative_minimum_tax": 109882, "regular_tax_for_comparison": 28598, "amt_liability": 81284 }, "mtc": { "prior_year_carryforward": 0, "generated_this_year": 81284, "recovered_this_year": 0, "remaining_carryforward": 81284 }, "capital_gains": { "long_term_gain_total": 0, "short_term_gain_total": 0, "capital_loss_total": 0, "note": "Net long-term capital gain is reported but NOT included in the tax computed here (preferential 0/15/20% LTCG rates are not modeled in v1). Net short-term gain is taxed as ordinary income. Net capital losses are reported, not deducted." }, "total_federal_tax": 109882, "per_grant_analysis": [ { "grant_index": 0, "grant_type": "iso", "shares": 50000, "taxable_event": "exercise", "ordinary_income": 0, "fica_wages": 0, "amt_preference_item": 350000, "short_term_gain": 0, "long_term_gain": 0, "capital_loss": 0, "disposition": null, "notes": [ "ISO exercise: $0 regular income tax; the spread is an AMT preference item (IRC \u00a756(b)(3))." ] } ], "warnings": [ "AMT trap: ISO shares exercised this year and still held are driving an AMT liability. A disqualifying disposition of those shares before December 31 would retroactively eliminate the AMT preference for those lots (ordinary income on the spread instead)." ] } } }, { "id": "ptet-salt-workaround", "api": "ptet-salt", "suite": "premium", "title": "PTET SALT-cap workaround \u2014 CA S-corp", "why": "A pass-through entity tax election converts non-deductible personal SALT into a deductible entity expense; the net federal benefit accounts for the QBI interaction.", "endpoint": "/ptet/calculate-benefit", "request": { "tax_year": 2026, "filing_status": "single", "entity_type": "s_corp", "federal_marginal_rate": 0.37, "owner_qbi_before_ptet": 400000, "state_income_tax_allocations": [ { "state": "CA", "state_taxable_income": 400000 } ] }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a7164(b)(6) as amended by OBBBA (P.L. 119-21, enacted 7/4/2025) \u00a770120 \u2014 SALT cap $40,000 for 2025, increased 1% annually through 2029 ($40,400 for 2026), reverting to $10,000 in 2030; MFS cap is half of the joint cap", "IRC \u00a7199A(a) \u2014 qualified business income deduction = 20% of QBI. NOTE: v1 uses the flat 20% model per spec; wage/UBIA limitation and SSTB phase-out for owners above the taxable-income threshold are out of scope (spec FM1 mitigation note 4)", "Cal. Rev. & Tax. Code \u00a7\u00a719900-19906, 17052.10 (AB 150, 2021; SB 113, 2022; SB 132, 2023) \u2014 elective 9.3% flat on consenting owners' qualified net income" ], "expected": { "result": { "tax_year": 2026, "filing_status": "single", "entity_type": "s_corp", "salt_cap_applied": 40400, "per_state_results": [ { "state": "CA", "ptet_available": true, "ptet_blocked": false, "mandatory": false, "ptet_tax": 37200, "state_marginal_ptet_rate": 0.093, "federal_savings_ptet": 13764, "individual_salt_deduction_available": 37200, "individual_salt_savings": 13764, "gross_ptet_benefit": 0, "qbi_interaction_cost": 2752.8, "addback_required": false, "addback_tax": 0, "net_ptet_benefit": -2752.8, "recommend_ptet": false, "election_deadline": "3/15", "consent_required": false, "consent_rule": "majority", "notes": [ "Owner credit is nonrefundable but carries forward 5 years; SB 113 allows the credit against tentative minimum tax." ] } ], "total_ptet_tax_to_pay_at_entity_level": 37200, "total_federal_savings_ptet": 13764, "total_qbi_interaction_cost": 2752.8, "total_net_ptet_benefit_all_states": -2752.8, "recommend_ptet_any_state": false, "estimated_cash_flow_impact": { "entity_level_ptet_paid": 37200, "owner_level_state_credits": 37200, "description": "The entity pre-pays $37,200 of state tax (often via estimated payments during the tax year); owners recover it as state credits on their individual returns \u2014 a timing/cash-flow cost even when the election is beneficial." }, "obbba_salt_cap_note": "SALT cap for 2026 is $40,400 (single/joint per OBBBA, P.L. 119-21; $20,200 MFS); PTET benefit is calculated vs. this cap. The cap increases 1% annually through 2029 and reverts to $10,000 in 2030.", "notes": [] } } }, { "id": "qbi-199a-phasein", "api": "qbi-199a", "suite": "premium", "title": "\u00a7199A QBI with W-2/UBIA limits \u2014 MFJ $600k", "why": "Above the MFJ threshold the deduction is capped by the greater of 50% of W-2 wages or 25% of wages plus 2.5% of qualified property, computed per business.", "endpoint": "/qbi/calculate-deduction", "request": { "tax_year": 2026, "filing_status": "mfj", "taxable_income": 600000, "businesses": [ { "name": "marketing agency", "qbi": 200000, "is_sstb": false, "w2_wages": 20000, "entity_type": "s_corp" }, { "name": "commercial real estate LLC", "qbi": 50000, "is_sstb": false, "w2_wages": 0, "unadjusted_basis_qualified_property": 1000000, "entity_type": "partnership" } ] }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a7199A as amended by OBBBA (P.L. 119-21) \u00a770105 \u2014 deduction made permanent; 20% rate retained; phase-in range widened to $75,000 ($150,000 joint) for tax years beginning after 12/31/2025; new \u00a7199A minimum deduction of $400 (inflation-indexed after 2026) for taxpayers with at least $1,000 of QBI from active qualified trades or businesses (material participation)", "Treas. Reg. \u00a7\u00a71.199A-1 through 1.199A-6" ], "expected": { "result": { "tax_year": 2026, "filing_status": "mfj", "taxable_income": 600000, "taxable_income_base": 600000, "phase_out": { "floor": 403550, "ceiling": 553550, "position": "above_ceiling", "phase_out_ratio": 1 }, "net_qbi_after_losses": 250000, "qualified_business_loss_carryforward_to_next_year": 0, "qbi_component": 20000, "reit_ptp_component": 0, "taxable_income_cap": 120000, "deduction_before_minimum": 20000, "minimum_deduction_applied": false, "qbi_deduction": 20000, "per_business": [ { "name": "marketing agency", "businesses": [ "marketing agency" ], "aggregated": false, "is_sstb": false, "qbi_input": 200000, "se_tax_deduction": 0, "qbi_after_adjustments": 200000, "sstb_applicable_percentage": null, "excluded": false, "exclusion_reason": null, "apportioned_loss": 0, "qbi_after_loss_netting": 200000, "tentative_deduction": 40000, "wage_limit_method_a": 10000, "wage_limit_method_b": 5000, "wage_limit": 10000, "wage_limit_binding": true, "deduction": 10000 }, { "name": "commercial real estate LLC", "businesses": [ "commercial real estate LLC" ], "aggregated": false, "is_sstb": false, "qbi_input": 50000, "se_tax_deduction": 0, "qbi_after_adjustments": 50000, "sstb_applicable_percentage": null, "excluded": false, "exclusion_reason": null, "apportioned_loss": 0, "qbi_after_loss_netting": 50000, "tentative_deduction": 10000, "wage_limit_method_a": 0, "wage_limit_method_b": 25000, "wage_limit": 25000, "wage_limit_binding": false, "deduction": 10000 } ], "aggregation_election_benefit": null, "aggregation_election_note": null, "sstb_impact": null, "notes": [ "S-corp \"marketing agency\": reasonable compensation paid to the owner must be excluded from qbi (\u00a7199A(c)(4)(A)); it DOES count in w2_wages when reported on a Form W-2 issued by the business. Verify the inputs reflect this split (FM2).", "Partnership \"commercial real estate LLC\": guaranteed payments to partners must be excluded from qbi and are never W-2 wages (\u00a7199A(c)(4)(B))." ] } } }, { "id": "qsbs-exclusion", "api": "qsbs", "suite": "premium", "title": "\u00a71202 QSBS gain-exclusion eligibility", "why": "Exclusion depends on original-issue C-corp stock, the $50M gross-assets test at issuance, an active qualified trade, and the holding period.", "endpoint": "/qsbs/check", "request": { "company": { "entity_type": "C_CORP", "state_of_incorporation": "DE", "gross_assets_at_issuance": 42000000, "gross_assets_pre_issuance": 38000000, "active_business": true, "qualified_trade_or_business": true, "excluded_types": [] }, "stock": { "acquisition_date": "2024-03-15", "acquisition_price_per_share": 1.2, "shares_acquired": 500000, "acquired_from": "corporation", "original_issue": true }, "holder": { "entity_type": "individual", "state_of_residence": "CA" }, "disposition_date": "2029-04-01" }, "tier": "beta", "data_as_of": "2026-06-01", "formula_version": "2026.1", "citations": [ "IRC \u00a71202 as amended by OBBBA (P.L. 119-21) \u2014 tiered exclusion, $15M cap, and $75M asset test apply to stock issued after 7/4/2025; prior law applies to earlier stock", "Cal. Rev. & Tax. Code \u00a717024.5, former \u00a718152.5; Cutler v. Franchise Tax Board, 208 Cal.App.4th 1247 (2012); FTB Notice 2012-03" ], "expected": { "result": { "is_qsbs": true, "gates_passed": [ "c_corp", "gross_assets_at_issuance", "active_business", "qtob", "original_issue", "acquired_from_corp", "non_corporate_holder" ], "rules_applied": "pre_obbba_100pct_2010_2025", "holding_period_years": 5.04, "holding_period_full_years": 5, "federal_exclusion_pct": 100, "cost_basis": 600000, "per_issuer_cap": 10000000, "ten_x_basis_cap": 6000000, "max_exclusion_federal": 10000000, "realized_gain": null, "eligible_gain": null, "gain_excluded_federal": null, "gain_taxable_federal": null, "amt_preference_applies": false, "state_treatment": { "CA": { "conforms": false, "exclusion_pct": 0, "note": "California does not conform to IRC \u00a71202. The state QSBS exclusion (former R&TC \u00a718152.5) was held unconstitutional (Cutler v. FTB, 2012) and is inoperative for post-2012 years. The entire gain is taxable by California at ordinary rates (top marginal rate 13.3%; 14.4%+ with SDI on wage income \u2014 VERIFY current top rate). A 100% federal exclusion does NOT reduce California tax." } }, "warnings": [ "CALIFORNIA: California does not conform to IRC \u00a71202. The federally excluded gain remains FULLY taxable by California at ordinary rates (top marginal rate 13.3% \u2014 VERIFY current-year rate). A 100% federal exclusion provides $0 of California relief. Confirm with a CPA." ] } } }, { "id": "ss-pia-benefit", "api": "ss-pia", "suite": "retirement", "title": "Social Security PIA at full retirement age", "why": "The primary insurance amount applies the bend-point formula to 35 years of wage-indexed earnings; claiming age then adjusts the benefit.", "endpoint": "/social-security/estimate", "request": { "birth_year": 1963, "birth_month": 4, "earnings_history": [ { "year": 2023, "earnings": 84000 }, { "year": 2024, "earnings": 84000 }, { "year": 2025, "earnings": 84000 } ], "claiming_age": 67 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "SSA National Average Wage Index series, https://www.ssa.gov/oact/cola/AWI.html and https://www.ssa.gov/oact/cola/awiseries.html (values 1951-2023)", "SSA PIA bend point table by year of eligibility, https://www.ssa.gov/oact/cola/bendpoints.html (statutory formula: 42 U.S.C. \u00a7415(a)(1)(B) \u2014 1979 bend points $180/$1,085 indexed by AWI two years prior / AWI 1977 $9,779.44, rounded to nearest dollar)", "SSA cost-of-living adjustments, https://www.ssa.gov/oact/cola/colaseries.html (each entry is the COLA effective December of the listed year, payable January of the following year; 42 U.S.C. \u00a7415(i))", "SSA contribution and benefit base (taxable maximum) by year, https://www.ssa.gov/oact/cola/cbb.html", "Full retirement age by birth year: 42 U.S.C. \u00a7416(l), Social Security Amendments of 1983 (P.L. 98-21); table at https://www.ssa.gov/benefits/retirement/planner/agereduction.html" ], "expected": { "result": { "full_retirement_age": "67-0", "eligibility_year": 2025, "indexing_year": 2023, "mode": "earnings_history", "aime": 600, "pia_at_eligibility": 540, "pia": 555.1, "benefit_at_claiming_age": 555, "claiming_age": 67, "benefit_scenarios": [ { "age": 62, "monthly": 388, "reduction_pct": -30 }, { "age": 63, "monthly": 416, "reduction_pct": -25 }, { "age": 64, "monthly": 444, "reduction_pct": -20 }, { "age": 65, "monthly": 481, "reduction_pct": -13.33 }, { "age": 66, "monthly": 518, "reduction_pct": -6.67 }, { "age": 67, "monthly": 555, "reduction_pct": 0 }, { "age": 68, "monthly": 599, "increase_pct": 8 }, { "age": 69, "monthly": 643, "increase_pct": 16 }, { "age": 70, "monthly": 688, "increase_pct": 24 } ], "spousal_benefit": null, "survivor_benefit": null, "bend_points_used": { "first": 1226, "second": 7391, "eligibility_year": 2025 }, "colas_applied": [ { "effective_december": 2025, "pct": 2.8 } ], "cola_applied": "2026", "rules_version": "2026", "indexed_earnings_used": [ { "year": 2023, "earnings": 84000, "capped_earnings": 84000, "index_factor": 1, "indexed_earnings": 84000, "used_in_aime": true }, { "year": 2024, "earnings": 84000, "capped_earnings": 84000, "index_factor": 1, "indexed_earnings": 84000, "used_in_aime": true }, { "year": 2025, "earnings": 84000, "capped_earnings": 84000, "index_factor": 1, "indexed_earnings": 84000, "used_in_aime": true } ], "notes": [ "Only 3 year(s) of covered earnings: 32 zero year(s) fill the 35-year computation period.", "Fewer than 10 years of covered earnings \u2014 the worker may not be insured for retirement benefits (40 credits generally required).", "All amounts are estimates in current dollars (future COLAs are not projected). Verify against the worker's official record at my.ssa.gov before making claiming decisions." ] } } }, { "id": "ssdi-wep-offset", "api": "ssdi", "suite": "retirement", "title": "SSDI benefit with workers'-comp offset", "why": "SSDI plus workers' compensation cannot exceed 80% of average current earnings; the excess reduces the SSDI benefit (the reverse-offset states differ).", "endpoint": "/ssdi/estimate-benefit", "request": { "birth_year": 1972, "disability_onset_year": 2020, "disability_onset_month": 7, "application_year": 2021, "earnings_history": [ { "year": 1994, "earnings": 65000 }, { "year": 1995, "earnings": 65000 }, { "year": 1996, "earnings": 65000 }, { "year": 1997, "earnings": 65000 }, { "year": 1998, "earnings": 65000 }, { "year": 1999, "earnings": 65000 }, { "year": 2000, "earnings": 65000 }, { "year": 2001, "earnings": 65000 }, { "year": 2002, "earnings": 65000 }, { "year": 2003, "earnings": 65000 }, { "year": 2004, "earnings": 65000 }, { "year": 2005, "earnings": 65000 }, { "year": 2006, "earnings": 65000 }, { "year": 2007, "earnings": 65000 }, { "year": 2008, "earnings": 65000 }, { "year": 2009, "earnings": 65000 }, { "year": 2010, "earnings": 65000 }, { "year": 2011, "earnings": 65000 }, { "year": 2012, "earnings": 65000 }, { "year": 2013, "earnings": 65000 }, { "year": 2014, "earnings": 65000 }, { "year": 2015, "earnings": 65000 }, { "year": 2016, "earnings": 65000 }, { "year": 2017, "earnings": 65000 }, { "year": 2018, "earnings": 65000 }, { "year": 2019, "earnings": 65000 } ], "workers_comp_monthly": 2800, "state": "tx" }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "SSA 2026 fact sheet (October 2025 COLA announcement), https://www.ssa.gov/cola/ \u2014 SGA amounts, quarter-of-coverage amount, trial work period amount; SGA regulation 20 CFR 404.1574(b)(2); waiting period 42 U.S.C. \u00a7423(a)(1)(E) / (c)(2); WC offset 42 U.S.C. \u00a7424a, POMS DI 52150; disability family maximum 42 U.S.C. \u00a7403(a)(6), POMS RS 00615.742; dropout years 42 U.S.C. \u00a7415(b)(2)(A), 20 CFR 404.211(e)", "Insured status for DIB: 42 U.S.C. \u00a7423(c)(1), \u00a7414(a); 20 CFR 404.110, 404.130; POMS DI 25501.310/.320, RS 00301.105/.120/.240; SSA Pub. No. 05-10029 (duration-of-work table); quarter-of-coverage amounts by year: https://www.ssa.gov/oact/cola/QC.html", "Reverse-offset (reverse jurisdiction) workers' compensation plans: 42 U.S.C. \u00a7424a(d) (grandfather clause for state plans in effect February 18, 1981); POMS DI 52105.001 (Reverse Offset Plans) \u2014 states where the state WC benefit, not SSDI, is reduced", "SSA National Average Wage Index series, https://www.ssa.gov/oact/cola/AWI.html and https://www.ssa.gov/oact/cola/awiseries.html (values 1951-2023)", "SSA PIA bend point table by year of eligibility, https://www.ssa.gov/oact/cola/bendpoints.html (statutory formula: 42 U.S.C. \u00a7415(a)(1)(B) \u2014 1979 bend points $180/$1,085 indexed by AWI two years prior / AWI 1977 $9,779.44, rounded to nearest dollar)", "SSA cost-of-living adjustments, https://www.ssa.gov/oact/cola/colaseries.html (each entry is the COLA effective December of the listed year, payable January of the following year; 42 U.S.C. \u00a7415(i))", "SSA contribution and benefit base (taxable maximum) by year, https://www.ssa.gov/oact/cola/cbb.html", "Full retirement age by birth year: 42 U.S.C. \u00a7416(l), Social Security Amendments of 1983 (P.L. 98-21); table at https://www.ssa.gov/benefits/retirement/planner/agereduction.html" ], "expected": { "result": { "eligible": true, "work_credits": { "insured": true, "age_at_onset": 48, "test_applied": "age_31_plus", "total_credits_earned": 104, "total_credits_required": 26, "recent_credits_earned": 36, "recent_credits_required": 20, "recent_window": { "from_year": 2011, "to_year": 2020 }, "recent_test_waived_blind": false, "deficit": null, "notes": [ "Work-credit windows are approximated at calendar-year granularity (annual earnings input): SSA measures the recent-work test in calendar quarters (e.g. the 20/40 rule's 40-quarter period ending with the quarter of onset)." ] }, "monthly_benefit": 1532, "family_total_monthly": 1532, "computation": { "eligibility_year": 2020, "indexing_year": 2018, "elapsed_years": 26, "dropout_years": 5, "computation_period_years": 21, "computation_months": 252, "aime": 8171 }, "pia_at_eligibility": 2765.9, "pia_current": 3507.1, "bend_points_used": { "first": 960, "second": 5785, "eligibility_year": 2020 }, "colas_applied": [ { "effective_december": 2020, "pct": 1.3 }, { "effective_december": 2021, "pct": 5.9 }, { "effective_december": 2022, "pct": 8.7 }, { "effective_december": 2023, "pct": 3.2 }, { "effective_december": 2024, "pct": 2.5 }, { "effective_december": 2025, "pct": 2.8 } ], "family_maximum": { "fmb_at_eligibility": 4148.8, "fmb_current": 5260.6, "formula": "max(PIA, min(150% x PIA, 85% x AIME)) per 42 U.S.C. 403(a)(6)", "dependents_count": 0, "per_dependent_before_offset": 0, "dependents": [] }, "workers_comp_offset": { "workers_comp_monthly": 2800, "ace_monthly": 5416, "ace_method": "high_1", "ace_calculation": { "high_1_monthly": 5416.67, "high_1_year": 2015, "high_5_monthly": 5416.67, "high_5_years": { "from": 1994, "to": 1998 } }, "eighty_pct_ace": 4332.8, "total_family_benefit_before_offset": 3507.1, "applicable_limit": 4332.8, "offset_amount": 1974.3, "reverse_offset_state": false, "offset_applies": true }, "sga": { "threshold_monthly": 1620, "blind": false, "trial_work_period_monthly": 1160, "current_monthly_earnings": null, "exceeds_sga": null }, "waiting_period": { "onset": "2020-07", "waiting_months": 5, "first_entitlement_month": "2021-01" }, "full_retirement_age": "67-0", "indexed_earnings_used": [ { "year": 1994, "earnings": 65000, "capped_earnings": 60600, "index_factor": 2.1952863, "indexed_earnings": 133034.35, "used_in_aime": true }, { "year": 1995, "earnings": 65000, "capped_earnings": 61200, "index_factor": 2.1106823, "indexed_earnings": 129173.76, "used_in_aime": true }, { "year": 1996, "earnings": 65000, "capped_earnings": 62700, "index_factor": 2.0122714, "indexed_earnings": 126169.42, "used_in_aime": true }, { "year": 1997, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.9013272, "indexed_earnings": 123586.27, "used_in_aime": true }, { "year": 1998, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.8067636, "indexed_earnings": 117439.64, "used_in_aime": true }, { "year": 1999, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.7113907, "indexed_earnings": 111240.39, "used_in_aime": true }, { "year": 2000, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.6217102, "indexed_earnings": 105411.16, "used_in_aime": true }, { "year": 2001, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.5839234, "indexed_earnings": 102955.02, "used_in_aime": true }, { "year": 2002, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.5681962, "indexed_earnings": 101932.75, "used_in_aime": true }, { "year": 2003, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.5307758, "indexed_earnings": 99500.42, "used_in_aime": true }, { "year": 2004, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.4627748, "indexed_earnings": 95080.36, "used_in_aime": true }, { "year": 2005, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.4111408, "indexed_earnings": 91724.15, "used_in_aime": true }, { "year": 2006, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.3491306, "indexed_earnings": 87693.49, "used_in_aime": true }, { "year": 2007, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.2905626, "indexed_earnings": 83886.57, "used_in_aime": true }, { "year": 2008, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.261542, "indexed_earnings": 82000.23, "used_in_aime": true }, { "year": 2009, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.2808582, "indexed_earnings": 83255.78, "used_in_aime": true }, { "year": 2010, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.2512841, "indexed_earnings": 81333.47, "used_in_aime": true }, { "year": 2011, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.2132683, "indexed_earnings": 78862.44, "used_in_aime": true }, { "year": 2012, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.1765306, "indexed_earnings": 76474.49, "used_in_aime": true }, { "year": 2013, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.1616827, "indexed_earnings": 75509.38, "used_in_aime": true }, { "year": 2014, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.1218609, "indexed_earnings": 72920.96, "used_in_aime": true }, { "year": 2015, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.0841431, "indexed_earnings": 70469.3, "used_in_aime": false }, { "year": 2016, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.0720291, "indexed_earnings": 69681.89, "used_in_aime": false }, { "year": 2017, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1.0362449, "indexed_earnings": 67355.92, "used_in_aime": false }, { "year": 2018, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1, "indexed_earnings": 65000, "used_in_aime": false }, { "year": 2019, "earnings": 65000, "capped_earnings": 65000, "index_factor": 1, "indexed_earnings": 65000, "used_in_aime": false } ], "rules_version": "2026", "notes": [ "Work-credit windows are approximated at calendar-year granularity (annual earnings input): SSA measures the recent-work test in calendar quarters (e.g. the 20/40 rule's 40-quarter period ending with the quarter of onset).", "1994 earnings capped at the $60,600 Social Security wage base.", "1995 earnings capped at the $61,200 Social Security wage base.", "1996 earnings capped at the $62,700 Social Security wage base.", "The child-rearing dropout (additional dropout years for years caring for a child under 3 with no earnings, 20 CFR 404.211(e)(4)) is not modeled.", "Workers' compensation offset applies: combined WC + SSDI family benefits exceed the applicable limit (higher of 80% of Average Current Earnings and the total family benefit). The offset ends when WC ends or the worker reaches full retirement age; triennial ACE redeterminations and lump-sum WC prorations are not modeled.", "ACE uses unindexed gross earnings as reported (amounts above the taxable wage base may count if evidence supports them \u2014 POMS DI 52150.045).", "SSDI cash benefits begin after a 5-month waiting period (first month of entitlement: 2021-01); retroactive benefits are limited to 12 months before the application month. Medicare begins after 24 months of entitlement.", "At full retirement age (67-0) the disability benefit converts to a retirement benefit of the same amount and any workers' compensation offset ends.", "All amounts are estimates in current dollars. SSA's final determination governs; verify against the worker's official earnings record at my.ssa.gov." ] } } }, { "id": "fafsa-sai-dependent-ny-family", "api": "fafsa-sai", "suite": "compliance", "title": "Dependent NY student, married parents (AGI $87K) -> SAI 6,890", "why": "The spec README's defining family worked through the real 2026-27 Formula A worksheet: parent contribution 6,590 + student assets 300 = SAI 6,890, and AGI just over the 275% Pell ceiling means no Pell despite moderate need.", "endpoint": "/fafsa/sai", "request": { "school_year": "2026-27", "student": { "dependency_status": "dependent", "enrollment": "full_time", "grade_level": "sophomore", "state": "NY", "income": 4200, "assets": 1500 }, "parents": { "household_size": 4, "number_in_college": 1, "filing_status": "married_filing_jointly", "agi": 87000, "taxes_paid": 8200, "untaxed_income": 2400, "assets": 34000, "business_net_worth": 0, "investment_net_worth": 0 } }, "tier": "beta", "data_as_of": "2026-01-30", "formula_version": "2026.1", "citations": [ "U.S. Dept. of Education, Federal Student Aid, 2026-27 Student Aid Index (SAI) and Pell Grant Eligibility Guide, Version 1.1 (updated Aug. 25, 2025) \u2014 Formulas A/B/C worksheets and Tables A1-A5, B1-B3, C1-C6: https://fsapartners.ed.gov/sites/default/files/2025-06/202627StudentAidIndexSAIandPellGrantEligibilityGuide.pdf", "Federal Register, Federal Need Analysis Methodology for the 2026-27 Award Year (Doc. 2025-10243, June 5, 2025) \u2014 annual HEA \u00a7478 inflation updates to the IPA, adjusted-net-worth, APA, assessment-rate, and EEA tables", "HEA \u00a7\u00a7473-478 (20 U.S.C. 1087mm-1087rr) as amended by the FAFSA Simplification Act (P.L. 116-260, Div. FF, Title VII; effective 2024-25): SAI replaces EFC; state/other tax allowance ELIMINATED; number-in-college division of parent contribution ELIMINATED; SAI floor is -1,500", "HEA \u00a7401(b)(1) (20 U.S.C. 1070a) \u2014 Maximum/Minimum Pell Grant eligibility via HHS poverty-guideline tests (175%/225% max; 275%/325%/350%/400% min) and SAI-calculated Pell = max Pell \u2212 SAI rounded to nearest $5", "Dear Colleague Letter, 2026-27 Federal Pell Grant Maximum and Minimum Award Amounts (FSA, Jan. 30, 2026): maximum Pell $7,395; minimum Pell $740 (10% of maximum, rounded to nearest $5): https://fsapartners.ed.gov/knowledge-center/library/dear-colleague-letters/2026-01-30/2026-27-federal-pell-grant-maximum-and-minimum-award-amounts", "2024 HHS Poverty Guidelines (89 FR 2961, Jan. 17, 2024) \u2014 SAI guide directs use of prior-prior-year (2024) guidelines for 2026-27 Pell tests; 48 contiguous states $15,060 + $5,380/person, Alaska $18,810 + $6,730/person, Hawaii $17,310 + $6,190/person", "SSA Contribution and Benefit Base for tax year 2024 ($168,600) \u2014 OASDI payroll-tax allowance wage cap per Table A1/B1/C1 (2026-27 FAFSA uses 2024 tax data)" ], "expected": { "result": { "school_year": "2026-27", "formula": "A", "calculated_sai": 6890, "sai": 6890, "sai_interpretation": "moderate_need", "pell": { "max_pell_indicator": null, "min_pell_indicator": null, "max_award": 7395, "min_award": 740, "sai_eligibility_threshold": 6655, "eligible": false, "estimated_award": 0, "determination": "not_eligible" }, "pell_grant_eligible": false, "pell_grant_estimated": 0, "pell_eligibility_threshold": 6655, "calculation_components": { "parent": { "total_income": 89400, "allowances": { "taxes_paid": 8200, "payroll_tax_allowance": 6656, "income_protection_allowance": 44880, "employment_expense_allowance": 5000, "total": 64736 }, "available_income": 24664, "net_worth": 34000, "contribution_from_assets": 4080, "adjusted_available_income": 28744, "contribution": 6590 }, "student": { "total_income": 4200, "allowances": { "taxes_paid": 0, "payroll_tax_allowance": 321, "income_protection_allowance": 11770, "employment_expense_allowance": 0, "parents_negative_aai_allowance": 0, "total": 12091 }, "available_income": -7891, "contribution_from_income": 0, "net_worth": 1500, "contribution_from_assets": 300 } }, "warnings": [ "parents.income_earned_from_work was not provided; assumed equal to AGI (87000) for the payroll-tax and employment-expense allowances.", "student.income_earned_from_work was not provided; assumed equal to AGI (4200) for the payroll-tax and employment-expense allowances." ] } } }, { "id": "immigration-canada-express-entry-fsw", "api": "immigration-points", "suite": "compliance", "title": "Canada Express Entry FSW -> CRS 429, PNP path +600", "why": "The defining cross-system scenario: 29yo bachelors, CLB 9, 4 yrs foreign experience passes the 67-point FSW gate at 70 and scores CRS 429 off the official IRCC tables, with a provincial-nomination path jumping to 1,029.", "endpoint": "/immigration/calculate", "request": { "country": "CA", "program": "express_entry_fsw", "profile": { "age": 29, "education": "bachelors", "first_official_language_clb": 9, "canadian_work_experience_years": 0, "foreign_work_experience_years": 4 } }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRCC \u2014 Comprehensive Ranking System (CRS) criteria, Ministerial Instructions under IRPA s.10.3: canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility/criteria-comprehensive-ranking-system/grid.html", "IRCC Ministerial Instructions effective 2025-03-25 \u2014 CRS additional points for arranged employment (job offer) REMOVED (previously 200 for NOC major group 00 senior management, 50 for other TEER 0-3 offers); this file encodes 0 points per current law", "IRCC \u2014 Canadian Language Benchmark (CLB) equivalency for CRS language points: canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/documents/language-requirements.html", "IRCC \u2014 Federal Skilled Worker Program: six selection factors and 100-point grid (pass mark 67), IRPR ss.75-83: canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility/federal-skilled-workers/six-selection-factors-federal-skilled-workers.html", "IRPR s.79 (language, max 28), s.78 (education, max 25), s.80 (experience, max 15), s.81 (age, max 12), s.82 (arranged employment, max 10), s.83 (adaptability, max 10)", "IRCC \u2014 Express Entry program eligibility: Federal Skilled Worker Program (IRPR s.75: 1 yr continuous skilled TEER 0-3 experience in last 10 years, CLB 7 all abilities, pass mark 67), canada.ca/en/immigration-refugees-citizenship/services/immigrate-canada/express-entry/eligibility.html", "IRCC \u2014 Canadian Experience Class (IRPR s.87.1): 1 yr Canadian skilled (TEER 0-3) experience in the last 3 years; CLB 7 for TEER 0/1 occupations, CLB 5 for TEER 2/3", "IRCC \u2014 Federal Skilled Trades Program (IRPR s.87.2): 2 yrs trade experience in last 5 years; CLB 5 speaking/listening and CLB 4 reading/writing; valid job offer OR certificate of qualification", "IRCC \u2014 Express Entry rounds of invitations (draw history): canada.ca/en/immigration-refugees-citizenship/corporate/mandate/policies-operational-instructions-agreements/ministerial-instructions/express-entry-rounds.html", "Migration Regulations 1994 (Cth) Schedule 6D \u2014 General points test for General Skilled Migration visas (subclasses 189, 190, 491), as amended by the Migration Amendment (New Skilled Regional Visas) Regulations 2019 (partner points, 491 nomination points, effective 2019-11-16)", "Department of Home Affairs \u2014 points table for Skilled Independent (189), Skilled Nominated (190) and Skilled Work Regional (Provisional) (491): immi.homeaffairs.gov.au/help-support/tools/points-calculator", "IMMI 18/051 \u2014 pass mark for the points test set at 65", "UK Immigration Rules, Appendix Skilled Worker (SW 4.1-SW 14.5) \u2014 70 points required: 50 mandatory (sponsorship 20, job at appropriate skill level 20, English 10) + 20 tradeable (salary options A-E): gov.uk/guidance/immigration-rules/immigration-rules-appendix-skilled-worker", "Statement of Changes HC 997 (in force 2025-07-22) \u2014 skill threshold restored to RQF level 6 for new applicants (RQF 3-5 only via the Immigration Salary List / Temporary Shortage List); general salary threshold raised to \u00a341,700, PhD-relevant to \u00a337,500, and the \u00a333,400 floor for STEM-PhD / list / new-entrant options" ], "expected": { "result": { "country": "CA", "program": "express_entry_fsw", "eligible": true, "eligibility_reasons": [], "initial_points": 70, "initial_minimum": 67, "fsw_breakdown": { "language": 24, "education": 21, "experience": 13, "age": 12, "arranged_employment": 0, "adaptability": 0, "total": 70 }, "crs_score": 429, "crs_breakdown": { "core_human_capital": { "age": 110, "education": 120, "first_language": 124, "second_language": 0, "canadian_experience": 0, "subtotal": 354 }, "spouse_factors": { "education": 0, "first_language": 0, "canadian_experience": 0, "subtotal": 0 }, "skill_transferability": { "education_section": 25, "foreign_experience_section": 50, "certificate_section": 0, "subtotal": 75 }, "additional": { "provincial_nomination": 0, "arranged_employment": 0, "canadian_education": 0, "french": 0, "sibling_in_canada": 0, "subtotal": 0 }, "total": 429 }, "programs_checked": [ { "program": "FSWP", "eligible": true, "reasons": [] }, { "program": "CEC", "eligible": false, "reasons": [ "CEC requires at least 1 year of skilled Canadian work experience in the last 3 years" ] }, { "program": "FST", "eligible": false, "reasons": [ "FST requires a valid job offer OR a provincial/territorial certificate of qualification in the trade" ] } ], "draw_analysis": { "draw_type": "general", "recent_draw_cutoff": 529, "recent_draw_date": "2024-04-23", "likely_to_receive_ita": false, "gap_to_close": 100, "note": "Last all-program round; IRCC has since run only program-specific (CEC/PNP/French) and category-based rounds", "draws_data_as_of": "2026-01-01" }, "improvement_paths": [ { "action": "provincial_nomination", "points_added": 600, "new_score": 1029, "note": "A provincial nomination adds 600 CRS points and effectively guarantees an ITA in a PNP round" }, { "action": "canadian_experience_1yr", "points_added": 53, "new_score": 482 }, { "action": "french_nclc7", "points_added": 50, "new_score": 479, "note": "NCLC 7+ French also maps the profile into French-category rounds, which have had far lower cutoffs" }, { "action": "canadian_education_three_year_plus", "points_added": 30, "new_score": 459 }, { "action": "improve_first_language_clb10", "points_added": 12, "new_score": 441 } ], "notes": [ "Language is modeled as a single CLB/NCLC level assumed uniform across all four abilities (spec input shape)", "CRS points for arranged employment (job offer) were removed by Ministerial Instructions effective 2025-03-25; a job offer still earns FSW selection-grid points", "Experience recency windows (CEC last 3 years, FSW last 10, FST last 5), continuity, and proof-of-funds requirements are attested by the caller, not verified", "For guidance only \u2014 verify with a Regulated Canadian Immigration Consultant (RCIC) or lawyer before relying on this assessment" ] } } }, { "id": "credential-verification-kamala-harris-attorney-ca", "api": "credential-verification", "suite": "compliance", "title": "Attorney credential lookup: Kamala Harris, CA bar #146672 (inactive)", "why": "The golden real-record scenario: exact-ignoring-middle name match against a live-verified State Bar of California record yields license #146672, inactive status, confidence 0.95, plus the mandatory seed-dataset warning.", "endpoint": "/credentials/verify", "request": { "full_name": "Kamala Harris", "profession": "attorney", "state": "CA" }, "tier": "beta", "data_as_of": "2026-07-05", "formula_version": "2026.1", "citations": [ "NPPES NPI Registry (CMS), https://npiregistry.cms.hhs.gov/api/ \u2014 official federal API; physician identity, NPI, and state medical license numbers from provider taxonomy records; retrieved 2026-07-05", "State Bar of California Attorney Licensee Search, https://apps.calbar.ca.gov/attorney/Licensee/Detail/146672 \u2014 official state bar website; attorney license status verified live 2026-07-05", "FINRA BrokerCheck / SEC Investment Adviser Public Disclosure (IAPD), https://api.brokercheck.finra.org/ and https://adviserinfo.sec.gov/ \u2014 official registration status for investment advisers; retrieved 2026-07-05", "SEED DATASET NOTICE: this file is a small bundled seed (5 real records + 9 clearly-marked synthetic examples), NOT production 50-state coverage. Full coverage requires activating scripts/pipelines/credential-verification.ts (state board scrapers + official APIs) with a backing datastore.", "specs/phase-4/05-credential-verification/DEEP-DIVE.md \u2014 FM2: every response carries a confidence score 0.0-1.0; below 0.7 the response is flagged match_confidence: low. FM1: stale data must be flagged (data_freshness: stale) rather than silently returned", "specs/phase-4/05-credential-verification/DEEP-DIVE.md \u2014 confidence scoring inputs: name match quality, data freshness, source reliability" ], "expected": { "result": { "match_found": true, "query": { "full_name": "Kamala Harris", "profession": "attorney", "state": "CA", "license_number": null, "as_of_date": "2026-07-05" }, "match": { "record_id": "attorney-ca-146672", "full_name": "Kamala Devi Harris", "profession": "attorney", "state": "CA", "license_number": "146672", "license_status": "inactive", "status_as_of_query_date": "inactive", "issuing_authority": "State Bar of California", "expiration_date": null, "disciplinary_actions": [], "confidence": 0.95, "match_confidence": "high", "name_match_basis": "exact_ignoring_middle", "data_freshness": "fresh", "last_verified_at": "2026-07-05", "synthetic_example": false, "source": { "name": "State Bar of California Attorney Licensee Search", "url": "https://apps.calbar.ca.gov/attorney/Licensee/Detail/146672", "retrieved": "2026-07-05", "reliability": "official_website" }, "record_notes": [ "License Status shown as 'Inactive' on the State Bar of California profile page, fetched live 2026-07-05" ] }, "candidates": [], "ambiguous": false, "coverage": { "covered": true, "records_in_cell": 1 }, "data_coverage": { "dataset": "seed", "data_as_of": "2026-07-05", "total_records": 14, "real_records": 5, "synthetic_records": 9, "professions_covered": [ "attorney", "contractor", "cpa", "dentist", "electrician", "financial_advisor", "insurance_agent", "nurse", "pharmacist", "physician" ], "states_covered": [ "CA", "FL", "GA", "IL", "KS", "MA", "MD", "NY", "OH", "TX" ], "cells": [ { "profession": "attorney", "state": "CA", "records": 1, "synthetic_only": false }, { "profession": "attorney", "state": "NY", "records": 1, "synthetic_only": true }, { "profession": "contractor", "state": "CA", "records": 1, "synthetic_only": true }, { "profession": "cpa", "state": "NY", "records": 1, "synthetic_only": true }, { "profession": "dentist", "state": "IL", "records": 1, "synthetic_only": true }, { "profession": "electrician", "state": "CA", "records": 1, "synthetic_only": true }, { "profession": "financial_advisor", "state": "KS", "records": 1, "synthetic_only": false }, { "profession": "insurance_agent", "state": "OH", "records": 1, "synthetic_only": true }, { "profession": "nurse", "state": "TX", "records": 2, "synthetic_only": true }, { "profession": "pharmacist", "state": "FL", "records": 1, "synthetic_only": true }, { "profession": "physician", "state": "GA", "records": 1, "synthetic_only": false }, { "profession": "physician", "state": "MA", "records": 1, "synthetic_only": false }, { "profession": "physician", "state": "MD", "records": 1, "synthetic_only": false } ] }, "warnings": [ { "code": "SEED_DATASET", "message": "This API is currently serving a small bundled SEED dataset (beta) \u2014 NOT full 50-state coverage. Absence of a match does not mean a professional is unlicensed. Check data_coverage for the exact profession/state cells available. Full coverage arrives when the refresh pipeline is activated." } ] } } }, { "id": "fda-warning-letter-india-drug-search", "api": "fda-warning-letter", "suite": "compliance", "title": "FDA enforcement search: India drug manufacturers -> 9 CGMP letters", "why": "The defining faceted-search case over the 22-letter seed: country=IN + product_type=drug returns 9 Indian drug-manufacturer warning letters, all faceted as cGMP violations.", "endpoint": "/fda/enforcement/search", "request": { "country": "IN", "product_type": "drug" }, "tier": "beta", "data_as_of": "2026-07-06", "formula_version": "2026.1", "citations": [ "FDA Warning Letters index dataset \u2014 https://www.fda.gov/files/api/datatables/static/warning-letters.json (public FDA datatable backing fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters). Retrieved 2026-07-06.", "Each record's source_url is the canonical FDA warning-letter page for that letter." ], "expected": { "result": { "query_echo": { "product_type": "drug", "country": "IN", "limit": 25 }, "total_matched": 9, "returned": 9, "records": [ { "case_id": "584856", "company_name": "Cadila Healthcare Limited", "entity_group": "cadila", "product_type": "drug", "country": "IN", "facility_location": "Ahmedabad, Gujarat, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2019-10-29", "posted_date": "2019-11-12", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/cadila-healthcare-limited-584856-10292019", "synthetic_example": false }, { "case_id": "585255", "company_name": "Torrent Pharmaceuticals Limited", "entity_group": "torrent", "product_type": "drug", "country": "IN", "facility_location": "Indrad, Gujarat, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2019-10-08", "posted_date": "2019-10-15", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/torrent-pharmaceuticals-limited-585255-10082019", "synthetic_example": false }, { "case_id": "582701", "company_name": "Glenmark Pharmaceuticals Limited", "entity_group": "glenmark", "product_type": "drug", "country": "IN", "facility_location": "Baddi, Himachal Pradesh, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2019-10-03", "posted_date": "2019-10-15", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/glenmark-pharmaceuticals-limited-582701-10032019", "synthetic_example": false }, { "case_id": "576722", "company_name": "Strides Pharma Science Limited", "entity_group": "strides", "product_type": "drug", "country": "IN", "facility_location": "Bengaluru, Karnataka, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2019-07-01", "posted_date": "2019-07-16", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/strides-pharma-science-limited-576722-07012019", "synthetic_example": false }, { "case_id": "577033", "company_name": "Aurobindo Pharma Limited", "entity_group": "aurobindo", "product_type": "drug", "country": "IN", "facility_location": "Hyderabad, Telangana, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2019-06-20", "posted_date": "2019-07-02", "closeout_date": null, "status": "open", "subject": "CGMP/Active Pharmaceutical Ingredient (API)/Adulterated", "violation_categories": [ "cgmp", "adulterated", "api_manufacturing" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/aurobindo-pharma-limited-577033-06202019", "synthetic_example": false }, { "case_id": "538641", "company_name": "Fresenius Kabi Oncology Ltd", "entity_group": "fresenius kabi", "product_type": "drug", "country": "IN", "facility_location": "Kalyani, West Bengal, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2017-12-04", "posted_date": "2017-12-26", "closeout_date": null, "status": "open", "subject": "CGMP/Active Pharmaceutical Ingredient (API)/Adulterated", "violation_categories": [ "cgmp", "adulterated", "api_manufacturing" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/fresenius-kabi-oncology-ltd-538641-12042017", "synthetic_example": false }, { "case_id": "535014", "company_name": "Lupin Limited", "entity_group": "lupin", "product_type": "drug", "country": "IN", "facility_location": "Pithampur, Madhya Pradesh, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2017-11-06", "posted_date": "2017-11-14", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/lupin-limited-535014-11062017", "synthetic_example": false }, { "case_id": "520359", "company_name": "Hetero Labs Limited Unit V", "entity_group": "hetero", "product_type": "drug", "country": "IN", "facility_location": "Jadcherla, Telangana, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2017-08-15", "posted_date": "2017-08-29", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/hetero-labs-limited-unit-v-520359-08152017", "synthetic_example": false }, { "case_id": "517906", "company_name": "Mylan Laboratories Limited, (Nashik FDF)", "entity_group": "mylan", "product_type": "drug", "country": "IN", "facility_location": "Nashik, Maharashtra, India", "issuing_office": "Center for Drug Evaluation and Research", "severity": "warning_letter", "issue_date": "2017-04-03", "posted_date": "2017-04-10", "closeout_date": null, "status": "open", "subject": "CGMP/Finished Pharmaceuticals/Adulterated", "violation_categories": [ "cgmp", "adulterated", "finished_pharmaceuticals" ], "source_url": "https://www.fda.gov/inspections-compliance-enforcement-and-criminal-investigations/warning-letters/mylan-laboratories-limited-nashik-fdf-517906-04032017", "synthetic_example": false } ], "facets": { "violation_categories": { "cgmp": 9, "adulterated": 9, "finished_pharmaceuticals": 7, "api_manufacturing": 2 }, "countries": { "IN": 9 }, "product_types": { "drug": 9 }, "status": { "open": 9 } }, "data_coverage": { "document_types": [ "warning_letter" ], "date_range": { "earliest": "2017-01-06", "latest": "2021-08-09" }, "record_count": 22, "countries": [ "CN", "IN", "KR", "US" ], "product_types": [ "device", "drug", "food", "tobacco", "veterinary" ], "note": "Demonstration seed only. Not exhaustive for any company, country, period, or violation type. For authoritative/complete data query fda.gov directly." }, "data_as_of": "2026-07-06", "seed_warning": "SEED DATASET: results are drawn from a small demonstration set of real FDA warning letters, not the full FDA corpus. Absence of a result does NOT mean a company has a clean FDA record. For authoritative and complete enforcement data, query fda.gov directly." } } }, { "id": "saas-tos-openai-terms", "api": "saas-tos", "suite": "compliance", "title": "SaaS ToS compliance: OpenAI terms of service", "why": "The spec README's defining lookup: OpenAI's terms resolve to commercial-use allowed but ML-training-on-outputs and scraping prohibited, attribution-required redistribution, confidence 0.94, with the exact competing-models key clause.", "endpoint": "/tos/check-compliance", "request": { "url": "openai.com/policies/terms-of-service" }, "tier": "beta", "data_as_of": "2026-06-20", "formula_version": "2026.1", "citations": [ "OpenAI Terms of Use (openai.com/policies/terms-of-use) + Usage Policies + Sharing & Publication Policy", "Anthropic Commercial Terms of Service (anthropic.com/legal/commercial-terms) + Usage Policy", "Google Cloud Platform Terms of Service (cloud.google.com/terms) + AUP + Generative AI Prohibited Use Policy", "AWS Customer Agreement (aws.amazon.com/agreement) + AWS Service Terms + AWS Acceptable Use Policy", "Stripe Services Agreement (stripe.com/legal/ssa)", "Salesforce Main Services Agreement (salesforce.com/company/legal/agreements) + AI Acceptable Use Policy", "HubSpot Customer Terms of Service (legal.hubspot.com/terms-of-service) + AI Terms", "GitHub Terms of Service (docs.github.com/site-policy/github-terms/github-terms-of-service) + Acceptable Use Policies", "Slack User Terms of Service + Salesforce user terms (slack.com/terms-of-service) + Slack API Terms of Service", "specs/phase-4/08-saas-tos/README.md \u2014 defining example response for openai.com (golden scenario)", "Methodology: polarity markers and dimension keywords derived from recurring drafting patterns in major SaaS terms (OpenAI Terms of Use, Anthropic Commercial Terms, AWS Customer Agreement/AUP, GCP ToS, Salesforce MSA, HubSpot Customer Terms, GitHub ToS, Slack API ToS, Stripe SSA), reviewed 2026-06.", "specs/phase-4/08-saas-tos/README.md \u2014 7 analysis dimensions and their classification vocabularies" ], "expected": { "result": { "product": { "name": "OpenAI", "tos_url": "https://openai.com/policies/terms-of-use", "source_verified_at": "2026-06-20", "matched_by": "domain" }, "use_case": "all", "commercial_use_allowed": true, "ml_training_on_outputs_allowed": false, "scraping_allowed": false, "output_redistribution": "attribution_required", "data_portability": "limited", "competitive_use_allowed": false, "api_output_resale": false, "confidence": 0.94, "source_verified_at": "2026-06-20", "key_clauses": [ "Section 3.2: outputs may not be used to develop competing models", "What you cannot do: automatically or programmatically extract data or Output", "Sharing & Publication Policy: role of AI in the content must be clearly disclosed" ], "dimensions": [ { "dimension": "commercial_use", "status": "allowed", "clauses": [ { "section": "Terms of Use \u2014 Content / Ownership of content", "quote": "You may use Content for any purpose, including commercial purposes such as sale or publication, if you comply with these Terms." } ] }, { "dimension": "ml_training", "status": "prohibited", "clauses": [ { "section": "Section 3.2", "quote": "Outputs may not be used to develop models that compete with OpenAI." }, { "section": "Terms of Use \u2014 What you cannot do", "quote": "Use Output to develop models that compete with OpenAI." } ] }, { "dimension": "scraping", "status": "prohibited", "clauses": [ { "section": "Terms of Use \u2014 What you cannot do", "quote": "Automatically or programmatically extract data or Output." } ] }, { "dimension": "redistribution", "status": "attribution_required", "clauses": [ { "section": "Sharing & Publication Policy", "quote": "The role of AI in formulating the content is clearly disclosed in a way that no reader could possibly miss." } ] }, { "dimension": "competitive_use", "status": "strong", "clauses": [ { "section": "Section 3.2", "quote": "Outputs may not be used to develop models that compete with OpenAI." } ] }, { "dimension": "data_portability", "status": "limited", "clauses": [ { "section": "Terms of Use \u2014 Discontinuation of Services / privacy tools", "quote": "Data export is limited to the account data-export tool; no contractual portability commitment for Services data." } ] }, { "dimension": "api_resale", "status": "prohibited", "clauses": [ { "section": "Terms of Use \u2014 What you cannot do", "quote": "Buy, sell, or transfer API keys without our prior consent." } ] } ], "verdict": null, "consult_counsel": false, "disclaimer": "This analysis is a structured summary of the vendor's publicly posted Terms of Service as of source_verified_at. It is not legal advice. For high-stakes decisions, consult counsel and read the current ToS directly \u2014 terms change without notice.", "limitations": [ "Deterministic lookup against a curated, pre-analyzed database \u2014 this beta performs no live ToS extraction. Terms may have changed since source_verified_at; verify against the cited clauses.", "For products not in the database, POST the ToS text to /tos/analyze-text (deterministic clause-pattern analysis)." ] } } }, { "id": "supplier-diversity-acme-diverse-solutions", "api": "supplier-diversity", "suite": "compliance", "title": "Supplier diversity certifications: Acme Diverse Solutions (3 certs, 0.97)", "why": "The README defining scenario: exact-name match on a synthetic seed record returns 3 certifications (MBE/WBE/WOSB across NMSDC/WBENC/SBA) at confidence 0.97 with deterministic days-until-expiration derived from the as-of date.", "endpoint": "/supplier-diversity/certifications", "request": { "company_name": "Acme Diverse Solutions", "as_of_date": "2026-07-05" }, "tier": "beta", "data_as_of": "2026-07-01", "formula_version": "2026.1", "citations": [ "NMSDC MBE certification criteria \u2014 for-profit US business at least 51% owned, managed, and controlled by US-citizen minority group members (Asian, Black, Hispanic, Native American); annual recertification through the regional affiliate. https://nmsdc.org/mbes/mbe-certification/ (accessed 2026-07-05)", "WBENC WBE certification standard \u2014 business at least 51% owned, controlled, operated, and managed by a woman or women who are US citizens or lawful permanent residents; woman owner holds the highest officer position and directs day-to-day operations; annual recertification. https://www.wbenc.org/certification/ (accessed 2026-07-05)", "13 CFR Part 127 \u2014 SBA Women-Owned Small Business (WOSB/EDWOSB) Federal Contract Program: 51% direct ownership and control by women US citizens; EDWOSB economic-disadvantage limits at 13 CFR 127.203 (personal net worth < $850,000 excluding primary residence and business equity; 3-year average AGI <= $400,000; total assets <= $6.5M). https://www.ecfr.gov/current/title-13/chapter-I/part-127 (accessed 2026-07-05)", "13 CFR Part 124 \u2014 SBA 8(a) Business Development program: one-time nine-year program term (four-year developmental stage plus five-year transitional stage, 13 CFR 124.2); 51% ownership and control by socially and economically disadvantaged US citizens; economic disadvantage thresholds at 13 CFR 124.104(c) (net worth < $850,000; 3-year average AGI <= $400,000; total assets <= $6.5M); annual review of continued eligibility (13 CFR 124.112). https://www.ecfr.gov/current/title-13/chapter-I/part-124 (accessed 2026-07-05)", "13 CFR Part 126 \u2014 SBA HUBZone program: small business at least 51% owned by US citizens (or ANC, CDC, Indian tribe, NHO); principal office in a designated HUBZone; at least 35% of employees reside in a HUBZone (13 CFR 126.200). https://www.ecfr.gov/current/title-13/chapter-I/part-126 (accessed 2026-07-05)", "13 CFR Part 128 \u2014 SBA Veteran Small Business Certification (VetCert): VOSB/SDVOSB at least 51% owned and controlled by veterans / service-disabled veterans; certification period of 3 years. Certification function transferred from the VA Center for Verification and Evaluation (CVE) to SBA effective January 1, 2023 (NDAA FY2021 sec. 862). https://www.ecfr.gov/current/title-13/chapter-I/part-128 and https://veterans.certify.sba.gov (accessed 2026-07-05)", "49 CFR Part 26 \u2014 USDOT Disadvantaged Business Enterprise (DBE): certified by state Unified Certification Programs (UCPs); at least 51% owned and controlled by socially and economically disadvantaged individuals; no fixed expiration \u2014 certification continues subject to an annual Declaration of Eligibility / no-change affidavit (49 CFR 26.83(j)). https://www.ecfr.gov/current/title-49/subtitle-A/part-26 (accessed 2026-07-05)", "SBA Dynamic Small Business Search (DSBS) \u2014 public lookup for SBA certifications (WOSB/EDWOSB, HUBZone, 8(a)); source of the federal portion of the seed registry and the primary target of the refresh pipeline. https://dsbs.sba.gov (accessed 2026-07-05)", "Matching and monitoring parameters (matching.*, monitoring.*) are internal service configuration, not statutory values. Entity matching is DETERMINISTIC (normalization + Sorensen-Dice bigram similarity) \u2014 the spec's LLM-based normalization is NOT used, per the project rule banning LLM calls in any API path", "Hand-compiled SEED snapshot of the certified-supplier registry, assembled 2026-07-01 for the beta release. Each record carries its own _sources; records that could not be individually verified against a public source are marked synthetic_example: true and exist only to exercise the API's status-derivation and matching logic", "This seed is NOT the full NMSDC / WBENC / SBA / state-UCP registries (tens of thousands of certified firms). Full ingestion is performed by scripts/pipelines/supplier-diversity.ts (pipeline activation pending \u2014 flagged follow-up)" ], "expected": { "result": { "query": { "company_name": "Acme Diverse Solutions", "ein": null, "certification_types": [ "all" ] }, "as_of_date": "2026-07-05", "match": { "matched": true, "record_id": "acme-diverse-solutions", "legal_name": "Acme Diverse Solutions LLC", "ein": "12-3456789", "city": "Austin", "state": "TX", "confidence": 0.97, "method": "exact_name", "needs_review": false, "ambiguous": false, "candidates": [ { "legal_name": "Acme Diverse Solutions LLC", "state": "TX", "confidence": 0.97 } ], "synthetic_example": true, "sources": [ "SYNTHETIC EXAMPLE \u2014 modeled on the defining scenario in specs/phase-4/09-supplier-diversity/README.md (company, EIN, and certifications are fictional). Bundled to exercise multi-body lookup, EIN matching, and expiration derivation" ] }, "certifications": [ { "type": "MBE", "body": "NMSDC", "body_id": "nmsdc", "status": "active", "issued": "2024-03-15", "expires": "2027-03-15", "certificate_number": "NMSDC-TX-48291", "days_until_expiration": 253, "expiring_within_90_days": false, "renewal_cycle": "annual", "last_verified": "2026-06-24", "source_url": "synthetic://example" }, { "type": "WBE", "body": "WBENC", "body_id": "wbenc", "status": "active", "issued": "2023-11-30", "expires": "2026-11-30", "certificate_number": "WBENC2026-11532", "days_until_expiration": 148, "expiring_within_90_days": false, "renewal_cycle": "annual", "last_verified": "2026-06-24", "source_url": "synthetic://example" }, { "type": "WOSB", "body": "SBA", "body_id": "sba_wosb", "status": "active", "issued": "2024-01-01", "expires": "2027-01-01", "certificate_number": "WOSB-2024-77123", "days_until_expiration": 180, "expiring_within_90_days": false, "renewal_cycle": "annual attestation; program examination every 3 years (VERIFY against 13 CFR 127.400 as amended)", "last_verified": "2026-06-24", "source_url": "synthetic://example" } ], "verified_at": "2026-06-24", "match_confidence": 0.97, "warnings": [ "SEED DATASET: this API currently serves a hand-compiled seed registry of 10 suppliers \u2014 NOT the full NMSDC / WBENC / SBA / state-UCP registries (tens of thousands of certified firms). A no-match result does NOT mean a company is uncertified. Full registry ingestion is pending pipeline activation (scripts/pipelines/supplier-diversity.ts).", "Matched record 'Acme Diverse Solutions LLC' is a SYNTHETIC EXAMPLE bundled with the seed dataset for demonstration \u2014 it is not a real certification record." ], "data_coverage": { "dataset": "seed", "full_registry": false, "registry_records": 10, "certification_records": 16, "synthetic_records": 6, "bodies_covered": [ "NMSDC", "SBA", "SBA VetCert", "Utah UCP", "WBENC" ], "snapshot_date": "2026-07-01", "limitations": "SEED DATASET: this API currently serves a hand-compiled seed registry of 10 suppliers \u2014 NOT the full NMSDC / WBENC / SBA / state-UCP registries (tens of thousands of certified firms). A no-match result does NOT mean a company is uncertified. Full registry ingestion is pending pipeline activation (scripts/pipelines/supplier-diversity.ts)." } } } }, { "id": "content-policy-youtube-sponsored-no-disclosure", "api": "content-policy", "suite": "compliance", "title": "Sponsored YouTube script with no paid disclosure", "why": "The README defining scenario: a sponsored video script that never says 'paid promotion' is non-compliant with a single required MISSING_PAID_DISCLOSURE violation \u2014 the disclosure rule only fires for non-organic use cases.", "endpoint": "/content-policy/check", "request": { "content": "This is my sponsored content for Brand X. Our new product line launches today!", "platform": "youtube", "content_type": "video_script", "use_case": "sponsored" }, "tier": "beta", "data_as_of": "2026-07-01", "formula_version": "2026.1", "citations": [ "YouTube \u2014 Paid product placements, sponsorships & endorsements: https://support.google.com/youtube/answer/154235 (retrieved 2026-07-05). Creators must disclose paid promotion to viewers and enable the 'includes paid promotion' declaration.", "YouTube \u2014 Advertiser-friendly content guidelines: https://support.google.com/youtube/answer/6162278 (retrieved 2026-07-05). Inappropriate language, violence and other categories receive limited or no ads (monetization impact, not removal).", "YouTube \u2014 Disclosing use of altered or synthetic content: https://support.google.com/youtube/answer/14328491 (retrieved 2026-07-05; rollout began 2024-03-18). Realistic AI-generated or altered content must be disclosed.", "YouTube \u2014 Harmful or dangerous content policy: https://support.google.com/youtube/answer/2801964 (retrieved 2026-07-05). Dangerous challenges and instructions for serious harm are prohibited.", "YouTube \u2014 Medical misinformation policy: https://support.google.com/youtube/answer/13813322 (retrieved 2026-07-05). Content contradicting health-authority guidance on treatments/vaccines is prohibited.", "FTC \u2014 Endorsement Guides, 16 CFR Part 255 (2023 revision): https://www.ecfr.gov/current/title-16/chapter-I/subchapter-C/part-255 (retrieved 2026-07-05). Regulatory floor for material-connection disclosure in US sponsored content." ], "expected": { "result": { "platform": "youtube", "platform_group": "youtube", "content_type": "video_script", "use_case": "sponsored", "compliant": false, "violations": [ { "rule_id": "YT-DISC-PAID-001", "policy": "Paid product placements, sponsorships & endorsements", "section": "Disclosure of paid promotion", "severity": "required", "reason_code": "MISSING_PAID_DISCLOSURE", "reason": "Sponsored content lacks the required paid promotion disclosure", "suggested_fix": "Add a clear disclosure such as 'This video contains paid promotion for ' at the beginning of the video/script, and enable YouTube's 'includes paid promotion' declaration when uploading", "evidence": { "accepted_disclosures": [ "This video contains paid promotion for ", "Sponsored by ", "Paid partnership with ", "#ad" ] }, "source_url": "https://support.google.com/youtube/answer/154235", "effective_date": "2016-01-01" } ], "flags": [], "content_stats": { "characters": 78, "hashtags": 0 }, "rules_evaluated": 5, "rules_in_catalog": 6, "platform_policy_version": "2026-07", "disclaimer": "Deterministic screen based on YouTube policy as encoded 2026-07-05 (policy_version 2026-07). Rules are a keyword/structural subset of the cited policies, not the full policy text. Not legal advice; publishers retain final responsibility for compliance." } } }, { "id": "flight-comp-eu261-longhaul-215min-atc", "api": "flight-compensation", "suite": "compliance", "title": "EU261 long-haul, 215-min delay, ATC (possibly-extraordinary) cause", "why": "The defining scenario: a >3500 km EU-departure flight delayed 3-4h pays 50% (EUR 300, not 600) under Art 7(2)(c)/Sturgeon, and the possibly-extraordinary ATC cause drops confidence to 0.87 \u2014 the current-law figure diverges from the spec README's EUR 600.", "endpoint": "/flight/check-compensation", "request": { "departure_airport": "CDG", "arrival_airport": "JFK", "operating_carrier_country": "FR", "disruption_type": "delay", "delay_minutes": 215, "delay_reason": "atc" }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "Regulation (EC) No 261/2004, Art 4 (denied boarding), Art 5 (cancellation), Art 6 (delay), Art 7(1) (compensation: (a) EUR 250 for flights of 1500 km or less; (b) EUR 400 for all intra-Community flights of more than 1500 km and all other flights between 1500 and 3500 km; (c) EUR 600 for all other flights), Art 7(2) (50% reduction when re-routing arrival is within 2h/3h/4h by band), Art 7(4) (great-circle distance to the final destination)", "CJEU C-402/07 & C-432/07 Sturgeon (2009), confirmed by C-581/10 & C-629/10 Nelson (2012) \u2014 passengers on flights DELAYED at final-destination arrival by 3 hours or more are entitled to Art 7 compensation as if cancelled; the Art 7(2)(c) 50% reduction applies to delays of 3-4h on flights over 3500 km (EUR 300)", "CJEU C-452/13 Germanwings v Henning \u2014 actual arrival time is when at least one aircraft door opens", "CJEU C-11/11 Folkerts \u2014 for connecting itineraries the delay is measured at the FINAL destination; distance is the great-circle to the final destination (C-559/16 Bossen)", "UK261: Regulation (EC) No 261/2004 as assimilated (retained) UK law, amended by The Air Passenger Rights and Air Travel Organisers' Licensing (Amendment) (EU Exit) Regulations 2019 (SI 2019/278): fixed sterling amounts GBP 220 / GBP 350 / GBP 520; scope = flights departing a UK airport, or arriving at a UK airport on a Community or UK air carrier from a non-UK airport (UK CAA guidance). VERIFY: the SI amends Art 7(1)(b) 'intra-Community flights' to internal UK/UK-EU flights \u2014 this file treats flights wholly within UK+EU over 1500 km as the GBP 350 middle band", "US DOT denied boarding: 14 CFR Part 250, sec. 250.5 \u2014 involuntary denied boarding compensation on flights departing US airports: domestic \u2014 0-1h arrival delay: none; 1-2h: 200% of one-way fare, max USD 775; 2h+: 400% of one-way fare, max USD 1550. International departing the US \u2014 0-1h: none; 1-4h: 200% max USD 775; 4h+: 400% max USD 1550. VERIFY: caps are the 2021 inflation adjustment (86 FR 21631, eff. Apr 2021); DOT reviews the caps for inflation roughly every 5 years (sec. 250.5(f)) \u2014 a 2025/2026 adjustment may have raised them. Spec README's '$775-1,550 per passenger' matches these values.", "US DOT refunds: 14 CFR Part 260 (DOT final rule 'Refunds and Other Consumer Protections', 89 FR 32760, Apr 26 2024, eff. Oct 28 2024) \u2014 automatic full refund when a flight to/from/within the US is cancelled or 'significantly changed' (arrival delay of 3h+ domestic / 6h+ international, among other triggers) and the passenger does not accept the rebooking or alternative offered. A refund of the fare is NOT fixed compensation; US law provides NO fixed compensation for flight delay (spec README table: 'Domestic US: involuntary denied boarding only, not delay').", "Montreal Convention 1999, Art 19 (carrier liable for damage occasioned by delay unless it took all reasonable measures), Art 22(1) (per-passenger delay liability limit), Art 24 (5-year inflation review): limit revised to 6303 SDR effective 28 Dec 2024 (ICAO 2024 revision; previously 5346 SDR from 28 Dec 2019). VERIFY: 6303 SDR figure and effective date against ICAO State letter; spec README's 'max ~$1,780' does NOT match any current Art 22(1) delay limit (it resembles the ~1519 SDR baggage limit) \u2014 flagged as a spec discrepancy.", "Extraordinary circumstances: EU261 Art 5(3) and recitals 14-15; CJEU C-549/07 Wallentin-Hermann (technical problems arising in normal airline operations are NOT extraordinary), C-257/14 van der Lans (spontaneous component failure NOT extraordinary), C-195/17 Krusemann (wildcat strike of airline's own staff NOT extraordinary), C-28/20 Airhelp v SAS (lawful strike by airline's own staff NOT extraordinary), C-315/15 Peskova (bird strike IS extraordinary), C-12/11 McDonagh (volcanic ash closure IS extraordinary; no temporal limit on care duty), C-74/19 TAP (unruly passenger may be extraordinary). Even 'extraordinary' events exempt the carrier only if unavoidable despite all reasonable measures \u2014 a definitive determination is not possible programmatically (spec: confidence reduction, not a binary flag).", "EU261 Art 3(1): applies to (a) passengers departing from an airport in the territory of a Member State to which the Treaty applies (ANY carrier), and (b) passengers departing from a third-country airport to an airport in a Member State on a Community carrier, unless they received benefits/compensation and assistance in that third country", "EEA extension: EU261 applies in Iceland, Norway and Liechtenstein via the EEA Agreement (Annex XIII, Decision 171/2004)", "Switzerland: EU261 applies to routes between Switzerland and the EU (and within CH) via the EU-Swiss Air Transport Agreement (Decision 1/2006 of the Joint Community/Switzerland Air Transport Committee). VERIFY: treatment of purely CH-third-country routes is contested \u2014 flagged with a caveat when CH is the basis for applicability", "UK261 scope (SI 2019/278, UK CAA guidance): flights departing a UK airport (any carrier), and flights arriving at a UK airport from a non-UK airport on a UK or Community (EU/EEA/CH-licensed) carrier", "EU carrier prong: 'Community carrier' = carrier with an operating licence under Regulation (EC) 1008/2008 \u2014 approximated here by the carrier's licensing country being in the eu261_territory set", "Montreal Convention 1999 States Parties: ICAO treaty status list (140+ parties). VERIFY: the bundled montreal_parties list is a NON-EXHAUSTIVE best-effort subset \u2014 countries absent from the list produce status 'possibly_applicable' with a verification caveat, never a hard negative", "French overseas departments/collectivities and other EU outermost regions have their own ISO codes (GP, MQ, RE, YT, GF, PT-Madeira/Azores and ES-Canaries share PT/ES): GP/MQ/RE/YT/GF included in eu261_territory (EU outermost regions, Treaty applies). VERIFY coverage of other territories", "Bundled IATA airport reference (spec DEEP-DIVE: 'Great circle distance: calculated from IATA airport lat/long database (preloaded)'). ~130 major international airports: ISO-2 country + approximate coordinates (decimal degrees, WGS84).", "Unknown IATA codes are NOT guessed: the API returns UNKNOWN_AIRPORT and asks for departure_country/arrival_country + distance_km instead." ], "expected": { "result": { "eligible": true, "primary_regulation": "EU261", "applicable_regulations": [ "EU261" ], "compensation": { "regulation": "EU261", "amount": 300, "currency": "EUR", "per_passenger": true, "reduction_applied": true, "reduction_note": "Art 7(2) 50% reduction applied" }, "confidence": 0.87, "caveats": [ "Airline may claim extraordinary circumstances (atc) under Art 5(3) \u2014 Air traffic management decisions are listed in EU261 recital 15 as possibly extraordinary. Confidence reduced from 0.95 to 0.87." ], "basis": { "disruption_type": "delay", "arrival_delay_minutes": 215, "distance_km": 5834, "distance_band": "long", "distance_source": "great_circle_bundled_airports", "departure_country": "FR", "arrival_country": "US", "operating_carrier_country": "FR", "marketing_carrier_country": null, "codeshare": false, "intra_eu_uk_flight": false }, "extraordinary_circumstances": { "reason": "atc", "category": "possibly_extraordinary", "note": "Air traffic management decisions are listed in EU261 recital 15 as possibly extraordinary" }, "regulations": { "eu261": { "regulation_label": "EU261 (Regulation (EC) No 261/2004)", "applicable": true, "basis": "departure_from_scope_territory", "eligible": true, "amount": 300, "currency": "EUR", "reduction_applied": true, "exemption": null, "notes": [ "Art 7(2) 50% reduction: arrival within 240 minutes of schedule for this distance band." ] }, "uk261": { "regulation_label": "UK261 (assimilated Regulation (EC) No 261/2004, SI 2019/278)", "applicable": false, "basis": null, "eligible": false, "amount": null, "currency": "GBP", "reduction_applied": false, "exemption": null, "notes": [] }, "us_dot": { "regulation_label": "US DOT (14 CFR Part 250 denied boarding; 14 CFR Part 260 refunds)", "applicable": true, "denied_boarding": null, "refund": { "potentially_eligible": false, "basis": "arrival_delay_215_min_vs_360_min_significant_change_threshold", "note": "Full fare refund due if the flight is cancelled or significantly changed and the passenger does not accept rebooking/alternatives (14 CFR Part 260). Refund of the fare, not fixed compensation." }, "notes": [] }, "montreal": { "regulation_label": "Montreal Convention 1999 (Art 19 delay)", "status": "applicable", "potentially_eligible": false, "liability_limit_sdr": 6303, "indicative_limit_usd": 8382.99, "note": "EU261/UK261 fixed compensation applies to this flight; Montreal Convention damages for PROVEN delay losses may additionally be claimed, offset against fixed compensation (EU261 Art 12). Applies to international carriage between States Parties. Damages for delay must be PROVEN (out-of-pocket losses) \u2014 there is no fixed compensation; Art 22(1) caps recoverable delay damages per passenger. Carrier escapes liability if it took all reasonable measures (Art 19)." } } } } }, { "id": "patent-status-us9876543-seed", "api": "patent-expiration", "suite": "compliance", "title": "US9876543 status \u2014 20-year term plus 127 PTA days", "why": "The README defining seed record: active utility patent whose expiration is filing + 20 years PLUS 127 days of \u00a7154(b) patent term adjustment (2034-07-20, not the spec's 2034-03-15), with a full maintenance-fee schedule.", "endpoint": "/patent/status", "request": { "patent_number": "US9876543B2", "as_of_date": "2026-06-20" }, "tier": "beta", "data_as_of": "2026-07-05", "formula_version": "2026.1", "citations": [ "35 U.S.C. \u00a7154(a)(2) \u2014 utility (and plant) patent term: 20 years from the earliest effective non-provisional US filing date (URAA, P.L. 103-465, applications filed on or after 1995-06-08). Provisional applications do not count toward term (\u00a7154(a)(3))", "35 U.S.C. \u00a7154(c)(1) \u2014 pre-GATT transition: patents in force on / applications filed before 1995-06-08 get the GREATER of 17 years from grant or 20 years from filing", "35 U.S.C. \u00a7154(b) \u2014 Patent Term Adjustment (PTA) for USPTO examination delays, added in days to the 20-year term (applications filed on or after 2000-05-29, AIPA P.L. 106-113). \u00a7154(b)(2)(B): PTA may NOT extend the term beyond the date specified in a terminal disclaimer", "35 U.S.C. \u00a7156 \u2014 Patent Term Extension (PTE) for regulatory review (max 5 years); Merck & Co. v. Hi-Tech Pharmacal Co., 482 F.3d 1317 (Fed. Cir. 2007): \u00a7156 PTE is added ON TOP of a terminally-disclaimed expiration date (unlike PTA)", "35 U.S.C. \u00a7173 (as amended by PLTIA, P.L. 112-211) \u2014 design patent term: 15 years from grant for applications filed on or after 2015-05-13; 14 years from grant for applications filed before that date. No maintenance fees (35 U.S.C. \u00a741(b)(3) applies fees to utility patents only)", "35 U.S.C. \u00a7161 \u2014 plant patents: same 20-years-from-filing term as utility; NOT subject to maintenance fees (37 CFR 1.362(b))", "35 U.S.C. \u00a741(b) and 37 CFR 1.362 \u2014 maintenance fees due at 3.5, 7.5 and 11.5 years after grant; payable without surcharge in the 6-month window ending on the due date (window opens at 3 / 7 / 11 years); 6-month grace period with surcharge (37 CFR 1.362(e)); if unpaid, the patent expires as of the END of the grace period, i.e. the 4th / 8th / 12th grant anniversary (35 U.S.C. \u00a741(b)(2); MPEP 2506)", "37 CFR 1.20(e)-(h) \u2014 maintenance fee amounts per the USPTO fee schedule effective 2025-01-19. VERIFY: amounts below (3.5yr $2,150 / 7.5yr $4,040 / 11.5yr $8,280 large entity; $540 late surcharge) should be confirmed against the current USPTO fee schedule at https://www.uspto.gov/learning-and-resources/fees-and-payment", "Unleashing American Innovators Act of 2022 (P.L. 117-249) \u2014 small entity pays 40% and micro entity pays 20% of the undiscounted (large entity) fee", "SEED DATASET \u2014 NOT the full USPTO registry. A small set of individually-cited records bundled so the API can serve real lookups before the USPTO bulk-data pipeline (scripts/pipelines/patent-expiration.ts) is activated and backfilled (PTMNFEE maintenance-fee events + Patent Examination Data / PTA + full-text metadata, ~8M+ US patents)", "Real records: bibliographic facts (filing date, grant date, title, assignee) cited per record to Google Patents / USPTO Patent Center. Maintenance-fee PAYMENT facts for real records reflect the widely-documented outcome (patent maintained to full term) but exact payment dates are not bundled \u2014 paid_date is null with a VERIFY note. Live fee-payment status is exactly what the pipeline exists to provide", "Synthetic records (\"synthetic_example\": true) are constructed fixtures that exercise term/fee edge cases (grace period, lapse for nonpayment, terminal disclaimer, PTE); they are NOT real USPTO data and every response for them says so" ], "expected": { "result": { "patent_number": "US9876543", "patent_type": "utility", "title": "Method for synthesizing compound X (SYNTHETIC EXAMPLE \u2014 mirrors the spec README defining scenario, not real USPTO data)", "assignee": "Example Pharma Corp. (synthetic)", "status": "active", "status_detail": "in_force", "expiration_date": "2034-07-20", "expiration_basis": "filing_date_plus_20_years", "filing_date": "2014-03-15", "grant_date": "2018-03-15", "patent_term_adjustment_days": 127, "patent_term_extension_days": 0, "terminal_disclaimer_date": null, "term": { "expiration_date": "2034-07-20", "expiration_basis": "filing_date_plus_20_years", "base_expiration": "2034-03-15", "pta_days_applied": 127, "expiration_after_pta": "2034-07-20", "terminal_disclaimer_capped": false, "pte_days_applied": 0, "notes": [], "nominal_term_expiration": "2034-07-20" }, "maintenance_fees": { "3_5_year": { "due": "2021-09-15", "paid": true, "paid_date": "2021-07-20", "status": "paid" }, "7_5_year": { "due": "2025-09-15", "paid": true, "paid_date": "2025-06-01", "status": "paid" }, "11_5_year": { "due": "2029-09-15", "paid": false, "status": "not_yet_due" } }, "next_maintenance_fee": { "stage": "11_5_year", "window_opens": "2029-03-15", "due_date": "2029-09-15", "grace_ends": "2030-03-15", "requires_surcharge": false }, "in_grace_period": false, "as_of_date": "2026-06-20", "notes": [], "is_synthetic_example": true, "record_sources": [ "SYNTHETIC: constructed from the defining scenario in specs/phase-4/12-patent-expiration/README.md (US9876543, PTA 127 days, fees due 2021-09-15 / 2025-09-15 / 2029-09-15). The real US 9,876,543 is a different, unrelated patent", "SPEC DISCREPANCY (flagged, not silently followed): the README shows expiration_date 2034-03-15 with basis filing_date_plus_20_years while ALSO reporting patent_term_adjustment_days: 127. Under 35 U.S.C. \u00a7154(b) the PTA days extend the term: 2014-03-15 + 20y = 2034-03-15, + 127 days = 2034-07-20. This API returns 2034-07-20" ], "source": "pascaline_seed_dataset", "data_coverage": { "dataset": "seed", "records_total": 9, "real_records": 4, "synthetic_records": 5, "universe": "~8M+ granted US patents in the USPTO maintenance-fee universe", "refresh_pipeline": "scripts/pipelines/patent-expiration.ts (weekly USPTO sync \u2014 NOT yet activated; full backfill is a flagged follow-up)" }, "warnings": [ "SYNTHETIC EXAMPLE: this record is a constructed fixture bundled to demonstrate term/fee edge cases. It is NOT real USPTO data \u2014 do not use it for any real-world analysis.", "SEED DATASET: this API currently serves a bundled seed registry of 9 US patents (4 real, 5 synthetic examples) \u2014 NOT the full ~8M+ granted US patents in the USPTO maintenance-fee universe. The weekly USPTO refresh pipeline (scripts/pipelines/patent-expiration.ts (weekly USPTO sync \u2014 NOT yet activated; full backfill is a flagged follow-up)) is not yet activated; maintenance-fee payment facts may be stale. Use /patent/calculate-expiration with your own USPTO-sourced facts for patents not in the seed.", "Expiration dates and maintenance-fee status are computed from USPTO published data and statutory term rules; they are not a legal determination. Patent term can also be affected by disclaimers, reexamination, IPR, court judgments, and fee-payment corrections. Consult a patent attorney for a legal opinion (e.g. freedom-to-operate)." ] } } }, { "id": "generic-entry-lipitor-settlement", "api": "generic-entry", "suite": "compliance", "title": "LIPITOR (atorvastatin) Paragraph IV settlement entry", "why": "The defining seed scenario: a Paragraph IV settlement with an agreed date licenses first-filer entry on 2011-11-30 (overriding patent expiry), and the 180-day first-filer exclusivity runs to 2012-05-28 \u2014 pinning the Hatch-Waxman settlement-stacking logic.", "endpoint": "/pharma/generic-entry", "request": { "drug_name": "LIPITOR", "include_patent_detail": true }, "tier": "beta", "data_as_of": "2026-06-01", "formula_version": "2026.1", "citations": [ "21 U.S.C. \u00a7355(j)(5)(F)(ii) & FDA 'Small Business Assistance: Frequently Asked Questions on the Patent Term Extension / Exclusivity' \u2014 New Chemical Entity (NCE) exclusivity: 5 years; an ANDA (or 505(b)(2)) containing a Paragraph IV certification may be SUBMITTED after 4 years (5 minus 1)", "21 U.S.C. \u00a7355(j)(5)(F)(iii)-(iv) \u2014 3-year exclusivity for a new clinical investigation (new formulation, strength, or indication); blocks approval of the same change, not the whole drug", "21 U.S.C. \u00a7360cc (Orphan Drug Act) \u2014 Orphan Drug Exclusivity (ODE): 7 years for the designated indication", "21 U.S.C. \u00a7355a (Best Pharmaceuticals for Children Act) \u2014 Pediatric exclusivity: adds 6 MONTHS to EACH listed patent AND EACH exclusivity period that would otherwise bar generic approval (attaches to each period separately, not once)", "21 U.S.C. \u00a7355(j)(5)(B)(iv) \u2014 first-applicant 180-day generic exclusivity for the first substantially-complete ANDA with a Paragraph IV certification", "21 U.S.C. \u00a7355(j)(5)(B)(iii) \u2014 30-month stay: if the NDA holder sues the Paragraph IV filer within 45 days of notice, FDA may not approve the ANDA until the earliest of (a) 30 months from notice, (b) patent expiry, or (c) a court decision of invalidity/non-infringement; the stay never pushes entry beyond patent expiry", "21 C.F.R. \u00a7314.108 \u2014 definitions and operation of NDA/ANDA exclusivity periods", "FDA Orange Book (Approved Drug Products with Therapeutic Equivalence Evaluations), https://www.accessdata.fda.gov/scripts/cder/ob/ \u2014 authoritative source system for the products / patents / exclusivity / Paragraph IV files this dataset seeds. Monthly downloadable data files at https://www.fda.gov/drugs/drug-approvals-and-databases/orange-book-data-files.", "SEED DATASET (NOT the full Orange Book). Small hand-built set of illustrative records used to exercise the Hatch-Waxman engine. Every record is flagged synthetic_example:true because the granular patent numbers / exact Orange Book line items were NOT individually re-verified against a live download in this build. Well-known PUBLIC facts (e.g. atorvastatin generic entry 2011-11-30) are cited per-record; treat all patent-level rows as illustrative pending pipeline backfill." ], "expected": { "result": { "brand_name": "LIPITOR", "generic_name": "atorvastatin calcium", "nda_number": "NDA020702", "applicant": "Pfizer Inc.", "approval_date": "1996-12-17", "modality": "small_molecule", "earliest_generic_entry": { "date": "2011-11-30", "status": "generics_already_entered", "blocking_mechanism": "paragraph_iv_settlement", "first_filer_exclusivity_expired": true, "confidence": "high" }, "has_first_filer_exclusivity": true, "full_generic_competition_date": "2012-05-28", "as_of_date": "2026-06-01", "synthetic_example": true, "uncertainty_flags": [], "record_note": "Real brand; PUBLIC generic entry date 2011-11-30 (Ranbaxy first-filer settlement). Patent numbers illustrative.", "patents": [ { "patent_number": "US4681893", "expiration_date": "2009-05-30", "effective_expiration_date": "2009-11-30", "patent_type": "drug_substance", "pediatric_extension": true, "status": "expired", "defeated_by_paragraph_iv": false }, { "patent_number": "US5273995", "expiration_date": "2011-06-28", "effective_expiration_date": "2011-12-28", "patent_type": "drug_product", "pediatric_extension": true, "status": "expired", "defeated_by_paragraph_iv": false } ], "exclusivities": [ { "type": "NCE", "code": "NCE", "expiration_date": "2001-12-17", "effective_expiration_date": "2001-12-17", "pediatric_extension": false, "status": "expired", "blocks_generic": true } ], "paragraph_iv_certifications": [ { "applicant": "Ranbaxy Laboratories", "anda_number": "076477", "certification_date": "2002-08-19", "patent_challenged": "US5273995", "outcome": "settled", "agreed_entry_date": "2011-11-30", "first_filer": true, "thirty_month_stay_end": null } ], "data_coverage": { "dataset": "seed", "orange_book_edition": "Illustrative seed (modeled on the June 2026 Orange Book structure)", "drugs_covered": 5, "covered_drug_names": [ "LIPITOR", "JANUVIA", "ORPHANEX", "PEDIAFLEX", "HUMIRA" ], "is_full_orange_book": false }, "data_as_of": "2026-06-01", "seed_dataset_warning": "SEED DATASET \u2014 this API is serving a small, hand-built set of illustrative drug records, NOT the full FDA Orange Book (~17,000 products). All records are flagged synthetic_example and MUST NOT be used for legal, investment, or formulary decisions. Full Orange Book backfill is a pending pipeline follow-up." } } }, { "id": "federal-estate-20m-ma-cliff-portability", "api": "federal-estate-tax", "suite": "estate", "title": "$20M estate, MA domicile, surviving spouse", "why": "Combines the federal 40% tax on the excess above the $15M exclusion with the Massachusetts full-cliff (tax on the ENTIRE estate, not just the excess) and a portability/DSUE section in one call.", "endpoint": "/estate/calculate-federal-tax", "request": { "gross_estate": 20000000, "state_of_domicile": "ma", "surviving_spouse": true }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a72001(c) \u2014 tentative tax rate schedule, 18% on the first $10,000 graduating to 40% above $1,000,000 (cumulative tax at $1,000,000 = $345,800)", "IRC \u00a72010(c)(3) as amended by OBBBA (P.L. 119-21) \u00a770106 \u2014 basic exclusion amount $15,000,000 for decedents dying after 12/31/2025, indexed thereafter; derived applicable credit for 2026 = $5,945,800", "IRC \u00a72010(c)(4) \u2014 DSUE amount adds to the surviving spouse's applicable exclusion", "M.G.L. c.65C \u00a72A as amended by St. 2023, c.50 (Oct 2023) \u2014 $2,000,000 threshold; tax computed on the ENTIRE estate via the pre-EGTRRA IRC \u00a72011 credit table on (federal taxable estate \u2212 $60,000), less a $99,600 credit; credit zeroes out tax at exactly $2M" ], "expected": { "result": { "federal": { "gross_estate": 20000000, "total_deductions": 0, "taxable_estate": 20000000, "tax_base_including_gifts": 20000000, "tentative_tax": 7945800, "applicable_exclusion": 15000000, "unified_credit": 5945800, "estate_tax_owed": 2000000, "note": null }, "state": { "state": "MA", "has_estate_tax": true, "state_estate_tax": 2567200, "cliff_warning": { "triggered": true, "cliff_type": "full", "cliff_amount": 2000000, "tax_on_estate": 2567200, "after_tax_estate": 17432800, "if_reduced_to_exemption_minus_1": { "net_estate": 1999999, "tax": 0, "after_tax_estate": 1999999 }, "gifting_to_avoid_cliff": 18000001, "tax_saved_by_gifting": 2567200 }, "note": "Computed by the Pascaline state estate tax engine. For state-level planning inputs (state QTIP election, bypass trust funding, per-beneficiary inheritance tax) call /estate/calculate-state-tax directly." }, "portability": { "dsue_available": 0, "portability_election_deadline": "2028-04-15", "portability_election_note": "File Form 706 for the deceased spouse to elect portability and preserve the DSUE for the survivor \u2014 even if no tax is owed. Deadline shown per spec (April 15 of the second year after death); note that Rev. Proc. 2022-32 can allow portability-only returns up to 5 years after death \u2014 confirm with counsel. A missed election forfeits the DSUE." }, "total_estate_tax": 4567200, "rules_applied": "post_obbba_2025", "notes": [ "The decedent's exclusion is fully consumed; no DSUE is available to port." ] } } }, { "id": "gift-tax-ilit-crummey-hanging-power", "api": "gift-tax-exclusion", "suite": "estate", "title": "$50K ILIT premium, 3 beneficiaries, $250K corpus", "why": "The Crummey 5-and-5 hanging-power case: withdrawal rights ($16,666.67 each) exceed the greater-of-$5,000-or-5% lapse limit, so $4,166.67 per beneficiary hangs and accumulates year over year.", "endpoint": "/gift-tax/optimize-annual-gifts", "request": { "tax_year": 2026, "donors": [ { "name": "Grantor" } ], "donees": [], "trust_contributions": [ { "trust_type": "ilit", "trust_corpus": 250000, "crummey_beneficiary_count": 3, "contribution_amount": 50000, "annual_premium": 50000 } ] }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a72503(b) annual exclusion \u2014 $19,000 per donor per donee for 2026 (spec value; VERIFY against the 2026 Rev Proc \u2014 indexed in $1,000 increments)", "IRC \u00a72010(c)/\u00a72631 \u2014 lifetime gift/estate exemption and GST exemption $15,000,000 (2026, post-OBBBA P.L. 119-21)", "IRC \u00a72514(e) \u2014 lapse of a withdrawal power is a taxable gift only to the extent it exceeds the greater of $5,000 or 5% of trust corpus (the 5&5 rule)", "IRC \u00a72503(e) \u2014 unlimited exclusion for tuition paid directly to the institution and medical paid directly to the provider; room/board/books do NOT qualify", "IRC \u00a7529(c)(2)(B) \u2014 5-year front-load election; \u00a72035-style recapture of post-death years into the donor's gross estate if death occurs within the election period" ], "expected": { "result": { "tax_year": 2026, "annual_exclusion_per_donee": 19000, "capacity_per_donee": 19000, "total_annual_exclusion_capacity": 0, "gift_splitting_active": false, "annual_exclusion_used": 50000, "lifetime_exemption_triggered": 0, "lifetime_exemption_remaining": 15000000, "total_2503e_exclusion": 0, "per_donee_2503e": [], "per_trust_analysis": [ { "trust_type": "ilit", "crummey_capacity": 57000, "per_beneficiary_withdrawal_right": 16666.67, "five_five_limit": 12500, "hanging_power_per_beneficiary_this_year": 4166.67, "hanging_power_total_this_year": 12500, "hanging_power_10_year_projection": 125000, "warning_hanging_power": true, "excess_over_crummey": 0, "uses_lifetime_exemption": 0, "warning_gst_exclusion_lost": false, "ilit": { "annual_premium": 50000, "min_crummey_beneficiaries_needed": 3, "premium_not_covered_by_exclusion": 0 } } ], "per_529_analysis": [], "gst_analysis": { "skip_person_count": 0, "gst_exclusion_available_direct_skips": 0, "note": "The GST annual exclusion is separate from the gift tax exclusion and applies automatically ONLY to direct skips (outright gifts to skip persons). Trust contributions need a GST-qualified structure." }, "form_709_required_for_year": false, "form_709_reasons": [], "optimization_suggestions": [ "Reduce per-beneficiary lapses to the 5&5 limit ($12,500) via hanging-power language, add Crummey beneficiaries, or grow corpus to raise the 5% limit." ], "notes": [ "Hanging powers accumulate across years and become taxable gifts by the beneficiary when the trust terminates; they burn down only in years where the lapse is under the 5&5 limit (\u00a72514(e)). Track cumulative hanging powers across years in your system \u2014 this API is stateless per year.", "The 10-year hanging power projection assumes identical contributions and corpus each year." ] } } }, { "id": "qtip-ny-cliff-two-death-optimization", "api": "qtip-marital-trust", "suite": "estate", "title": "NY first spouse, $20M estate, $10M QTIP, 15-year survivor", "why": "The NY cliff makes the two-death total-tax curve non-monotone, so the optimal QTIP election fraction can't be found at the endpoints \u2014 it requires a grid search over the sensitivity table.", "endpoint": "/estate/optimize-qtip-election", "request": { "first_spouse": { "gross_estate": 20000000, "prior_gifts": 0, "state_of_domicile": "NY", "year_of_death": 2026 }, "surviving_spouse": { "current_assets": 5000000, "expected_additional_years": 15, "assumed_return_rate": 0.06, "state_of_domicile": "NY" }, "qtip_trust_assets": 10000000, "use_portability": true, "discount_rate": 0.03 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a72056(b)(7) \u2014 QTIP election; IRC \u00a72056A \u2014 QDOT for non-citizen spouses; IRC \u00a72010(c)(4) \u2014 DSUE", "IRC \u00a72001(c) \u2014 tentative tax rate schedule, 18% on the first $10,000 graduating to 40% above $1,000,000 (cumulative tax at $1,000,000 = $345,800)", "IRC \u00a72010(c)(3) as amended by OBBBA (P.L. 119-21) \u00a770106 \u2014 basic exclusion amount $15,000,000 for decedents dying after 12/31/2025, indexed thereafter; derived applicable credit for 2026 = $5,945,800", "IRC \u00a72010(c)(4) \u2014 DSUE amount adds to the surviving spouse's applicable exclusion", "N.Y. Tax Law \u00a7952 \u2014 basic exclusion amount $7,160,000 (spec value, 2025 indexed figure; CPI-indexed \u2014 VERIFY 2026 amount); rate schedule 3.06%-16% applied to the ENTIRE taxable estate" ], "expected": { "result": { "optimal_qtip_fraction": 0.13, "qtip_amount": 1300000, "bypass_trust_amount": 8700000, "at_optimal": { "first_death_tax": 3938800, "second_death_tax": 1921857.31, "dsue": 0, "npv": 5172367.08 }, "total_tax_optimized_npv": 5172367.08, "total_tax_at_0_qtip": { "first_death_tax": 4666800, "second_death_tax": 1384046.55, "dsue": 0, "npv": 5555166.81 }, "total_tax_at_100_qtip": { "first_death_tax": 1067600, "second_death_tax": 11597888.82, "dsue": 5000000, "npv": 8511843.5 }, "tax_savings_vs_no_qtip": 382799.73, "projected_survivor_estate_at_optimal": 15098316.62, "sensitivity_table": [ { "qtip_fraction": 0, "first_death_tax": 4666800, "second_death_tax": 1384046.55, "npv_total_tax": 5555166.81 }, { "qtip_fraction": 0.05, "first_death_tax": 4386800, "second_death_tax": 1575771.21, "npv_total_tax": 5398227.58 }, { "qtip_fraction": 0.1, "first_death_tax": 4106800, "second_death_tax": 1767495.87, "npv_total_tax": 5241288.34 }, { "qtip_fraction": 0.15, "first_death_tax": 3826800, "second_death_tax": 2190271.82, "npv_total_tax": 5232652.14 }, { "qtip_fraction": 0.2, "first_death_tax": 3546800, "second_death_tax": 2861308.12, "npv_total_tax": 5383364.8 }, { "qtip_fraction": 0.25, "first_death_tax": 3266800, "second_death_tax": 3532344.41, "npv_total_tax": 5534077.46 }, { "qtip_fraction": 0.3, "first_death_tax": 2986800, "second_death_tax": 4203380.71, "npv_total_tax": 5684790.13 }, { "qtip_fraction": 0.35, "first_death_tax": 2706800, "second_death_tax": 4874417, "npv_total_tax": 5835502.79 }, { "qtip_fraction": 0.4, "first_death_tax": 2426800, "second_death_tax": 5545453.3, "npv_total_tax": 5986215.45 }, { "qtip_fraction": 0.45, "first_death_tax": 2146800, "second_death_tax": 6216489.58, "npv_total_tax": 6136928.11 }, { "qtip_fraction": 0.5, "first_death_tax": 1866800, "second_death_tax": 6887525.88, "npv_total_tax": 6287640.77 }, { "qtip_fraction": 0.55, "first_death_tax": 1786800, "second_death_tax": 7358562.17, "npv_total_tax": 6509981.04 }, { "qtip_fraction": 0.6, "first_death_tax": 1706800, "second_death_tax": 7829598.47, "npv_total_tax": 6732321.32 }, { "qtip_fraction": 0.65, "first_death_tax": 1626800, "second_death_tax": 8300634.77, "npv_total_tax": 6954661.6 }, { "qtip_fraction": 0.7, "first_death_tax": 1546800, "second_death_tax": 8771671.06, "npv_total_tax": 7177001.87 }, { "qtip_fraction": 0.75, "first_death_tax": 1466800, "second_death_tax": 9242707.36, "npv_total_tax": 7399342.15 }, { "qtip_fraction": 0.8, "first_death_tax": 1386800, "second_death_tax": 9713743.64, "npv_total_tax": 7621682.41 }, { "qtip_fraction": 0.85, "first_death_tax": 1306800, "second_death_tax": 10184779.94, "npv_total_tax": 7844022.69 }, { "qtip_fraction": 0.9, "first_death_tax": 1226800, "second_death_tax": 10655816.23, "npv_total_tax": 8066362.96 }, { "qtip_fraction": 0.95, "first_death_tax": 1146800, "second_death_tax": 11126852.53, "npv_total_tax": 8288703.23 }, { "qtip_fraction": 1, "first_death_tax": 1067600, "second_death_tax": 11597888.82, "npv_total_tax": 8511843.5 } ], "cliff_state_detected": true, "portability_assumption": "Assumes a timely Form 706 portability election at the first death (Rev. Proc. 2022-32 allows portability-only returns up to 5 years late).", "qdot_analysis": null, "notes": [ "A cliff-state estate tax makes the combined cost curve non-monotone; review the sensitivity table rather than assuming taxes move smoothly with the election fraction." ] } } }, { "id": "ss-married-couple-survivor-asymmetry", "api": "ss-filing-strategy", "suite": "premium", "title": "Married couple, both 62, PIA $3,000 vs $1,200", "why": "The survivor-benefit asymmetry drives the optimizer to have the higher earner delay to 70 (raising the survivor benefit) while the lower earner claims at 62, across all 81 claiming combinations.", "endpoint": "/ss/optimize-filing-strategy", "request": { "tax_year": 2026, "primary": { "current_age": 62, "pia": 3000, "fra": 67, "gender": "male" }, "spouse": { "current_age": 62, "pia": 1200, "fra": 67, "gender": "female" } }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "42 U.S.C. \u00a7402(q)(1); SSA POMS RS 00615.101 \u2014 old-age (retirement) benefit reduced 5/9 of 1% per month for the first 36 months before FRA and 5/12 of 1% per month beyond 36 months", "42 U.S.C. \u00a7402(q)(1); SSA POMS RS 00615.201 \u2014 spousal benefit reduced 25/36 of 1% per month for the first 36 months before FRA and 5/12 of 1% per month beyond 36 months. NOTE: the spec DEEP-DIVE pseudocode applies the retirement-rate 5/9 of 1% to the spousal portion, which contradicts the statute; the statutory 25/36 of 1% rate is used here", "42 U.S.C. \u00a7402(w); SSA POMS RS 00615.690 \u2014 delayed retirement credit of 2/3 of 1% per month (8%/year) for birth years 1943+, accrues from FRA to age 70", "42 U.S.C. \u00a7403(f)(8); SSA 2026 fact sheet (COLA October 2025) \u2014 retirement earnings test exempt amounts for 2026: $24,480/yr under FRA ($1 withheld per $2 excess), $65,160/yr in the year FRA is reached ($1 per $3 excess, months before FRA only). VERIFY: spec README lists $22,320 and $59,520 'for 2026' but those are the 2024 exempt amounts; the 2026 amounts used here should be checked against ssa.gov/oact/cola before tier flip", "42 U.S.C. \u00a7402(e)-(f); SSA POMS RS 00207.002 \u2014 widow(er)'s benefit: 100% of the deceased worker's benefit (including DRCs) if claimed at survivor FRA; reduced to 71.5% if claimed at age 60; earliest survivor claiming age 60 (50 if disabled); RIB-LIM 82.5%-of-PIA floor when the deceased claimed early", "42 U.S.C. \u00a7416(d); SSA POMS GN 00305.170 / RS 00202.005 \u2014 divorced spouse: marriage must have lasted 10+ years; independently entitled (ex need not have filed) if divorced 2+ years and both are 62+; ex-spouse's own benefit unaffected", "Social Security Fairness Act, P.L. 118-273 (signed January 5, 2025) \u2014 WEP (42 U.S.C. \u00a7415(a)(7)) and GPO (42 U.S.C. \u00a7402(k)(5)) repealed for benefits payable after December 2023; government pension inputs no longer reduce benefits", "42 U.S.C. \u00a7416(l) \u2014 full retirement age by birth year: 66 for 1943-1954, +2 months per year 1955-1959, 67 for 1960+", "SSA Office of the Chief Actuary, Actuarial Study \u2014 Period Life Table, 2023, as used in the 2026 Trustees Report (https://www.ssa.gov/oact/STATS/table4c6.html), retrieved 2026-07-05 via Internet Archive snapshot 2026-07-03", "qx = probability of dying within one year for a person exact age x; survival to a later age is the product of (1 - qx) over intervening ages" ], "expected": { "result": { "filing_type": "married", "optimal": { "primary_claiming_age": 70, "spouse_claiming_age": 62, "npv": 785424.5, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1140, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 }, "baseline": { "primary_claiming_age": 62, "spouse_claiming_age": 62, "npv": 719635.11 }, "vs_both_claim_62": 65789.39, "top_5_strategies": [ { "primary_claiming_age": 70, "spouse_claiming_age": 62, "npv": 785424.5, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1140, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 }, { "primary_claiming_age": 70, "spouse_claiming_age": 63, "npv": 784603.68, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1200, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 }, { "primary_claiming_age": 70, "spouse_claiming_age": 65, "npv": 782895.39, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1340, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 }, { "primary_claiming_age": 70, "spouse_claiming_age": 64, "npv": 782809.39, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1260, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 }, { "primary_claiming_age": 70, "spouse_claiming_age": 66, "npv": 781836.82, "primary_monthly": 3720, "spouse_monthly_including_spousal": 1420, "survivor_monthly_if_primary_dies": 3720, "survivor_monthly_if_spouse_dies": 3720 } ], "survivor_analysis": { "survivor_monthly_at_optimal": 3720, "survivor_monthly_at_baseline": 2475, "monthly_difference": 1245, "note": "Delaying the higher earner's claim locks in the maximum survivor benefit for whichever spouse lives longer \u2014 usually the dominant driver of the optimal strategy." }, "wep_gpo_note": null, "notes": [ "Annual-granularity model: benefits, mortality, and discounting are applied in whole-year steps; claiming ages are integers 62-70.", "Survivor benefits in the NPV grid assume the survivor claims at or after their own FRA (per the spec DEEP-DIVE); the 71.5%-at-60 survivor early-claiming reduction is not applied.", "Survivor benefit applies the RIB-LIM widow(er)'s limit: never less than 82.5% of the deceased's PIA when the deceased claimed before FRA (42 U.S.C. \u00a7402(e)(2)(D)).", "Spousal benefit uses the statutory excess-spousal model: the spouse's own reduced benefit plus the excess of 50% of the primary's PIA over the spouse's own PIA, payable only once the primary has filed, reduced at 25/36 of 1%/month (36 months) and 5/12 of 1%/month (beyond) if the spousal entitlement begins before the spouse's FRA." ] } } }, { "id": "ftc-us-citizen-germany-kickout", "api": "foreign-tax-credit", "suite": "premium", "title": "US citizen in Germany, general + passive baskets", "why": "High-taxed passive income triggers the \u00a7904(d) high-tax kickout (reclassed into the general basket), and per-basket FTC limits leave only $3,681 of US tax after credits.", "endpoint": "/international/calculate-ftc", "request": { "tax_year": 2026, "filing_status": "single", "total_us_taxable_income": 155000, "total_us_tax_before_credits": 45000, "us_rate_on_passive_income": 0.22, "foreign_income": [ { "basket": "general", "gross_foreign_income": 150000, "foreign_taxes_paid": 40000 }, { "basket": "passive", "gross_foreign_income": 5000, "foreign_taxes_paid": 1319 } ] }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a7904(a), (d) \u2014 per-category (basket) foreign tax credit limitation; Form 1116 separate categories: passive category income, general category income, \u00a7951A category (renamed Net CFC Tested Income / NCTI by OBBBA P.L. 119-21 for tax years beginning after 12/31/2025), foreign branch category income (\u00a7904(d)(1)(B)), and \u00a7901(j) sanctioned-country income", "IRC \u00a7904(c) \u2014 excess foreign taxes carried back 1 year and forward 10 years, separately per \u00a7904(d) category; LAST SENTENCE: no carryback or carryforward for taxes paid or accrued with respect to \u00a7951A category (NCTI/GILTI) income. VERIFY: spec (README/DEEP-DIVE) assumes 1/10 carryover for the NCTI basket too \u2014 this file follows \u00a7904(c) current law (0/0 for ncti)", "IRC \u00a7904(d)(2)(B)(iii)(II) and Reg. \u00a71.904-4(c) \u2014 high-tax kickout: passive income taxed above the HIGHEST applicable US statutory rate is re-assigned to the general category. VERIFY: DEEP-DIVE pseudocode compares against the taxpayer's overall EFFECTIVE US rate (total_us_tax_before_credits / total_us_taxable_income), not the highest statutory rate; this API implements the DEEP-DIVE comparison (with an optional caller override us_rate_on_passive_income) \u2014 flagged as a spec-vs-law discrepancy", "IRC \u00a7901(j) \u2014 taxes paid to sanctioned countries are NOT creditable; \u00a7901(j) income is a separate Form 1116 category and only taxes otherwise eligible (e.g. third-country taxes on that income) may be credited. The API credits whatever the caller reports in this basket, per the DEEP-DIVE algorithm, and returns a warning note", "OBBBA (P.L. 119-21, 2025) \u2014 'global intangible low-taxed income (GILTI)' renamed 'net CFC tested income (NCTI)' effective for tax years beginning after 12/31/2025; API accepts 'gilti' as an alias for 'ncti' (spec FM2)", "Reg. \u00a71.861-8 \u2014 allocation and apportionment of deductions to foreign-source income; the API's pro-rata fallback is a simplified approximation (spec FM3)" ], "expected": { "result": { "total_ftc_allowable": 41319, "us_tax_after_ftc": 3681, "per_basket_breakdown": [ { "basket": "general", "gross_foreign_income": 155000, "allocable_deductions": 0, "net_foreign_income": 155000, "foreign_taxes_paid": 41319, "creditable_foreign_taxes": 41319, "prior_year_carryforward_applied": 0, "total_creditable_including_carryforward": 41319, "limitation_fraction": 1, "ftc_limit": 45000, "ftc_allowable": 41319, "unused_credit": 0, "carryback_years": 1, "carryforward_years": 10, "notes": [] } ], "unused_credit_per_basket": {}, "carryforward_remaining": {}, "carryforward_note": "Carry back 1 year; carry forward up to 10 years per basket. Track separately by basket \u2014 unused credit in one basket can never offset another basket's tax. Exception: \u00a7951A/NCTI category excess taxes have NO carryback or carryforward (IRC \u00a7904(c)).", "cross_basket_transfer_blocked": false, "kickout_applied": [ { "from_basket": "passive", "to_basket": "general", "gross_foreign_income": 5000, "net_foreign_income": 5000, "foreign_taxes_paid": 1319, "effective_foreign_rate": 0.2638, "us_rate_used": 0.22 } ], "amt_ftc": null, "allocation_method": "simplified_pro_rata", "allocation_method_note": "For accurate \u00a7861 allocation, consult IRS Reg 1.861-8. The simplified method may overstate the FTC limitation.", "warnings": [] } } }, { "id": "rd-credit-pre-revenue-startup-payroll-offset", "api": "rd-tax-credit", "suite": "premium", "title": "Pre-revenue C-corp startup, $1.5M QRE wages", "why": "Under 5 years of gross receipts, so the ASC start-up rate applies and the full \u00a7280C-reduced credit ($80,100) is taken as a payroll-tax offset spread across four quarters rather than an income-tax credit.", "endpoint": "/tax-credit/calculate-rd-credit", "request": { "tax_year": 2026, "entity_type": "c_corp", "years_of_gross_receipts": 2, "current_year_gross_receipts": 400000, "current_year_qres": { "wages": 1500000 }, "include_regular_method": false }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a741(a), (c) \u2014 credit for increasing research activities: regular credit = 20% of QREs over the base amount; base amount = fixed-base percentage \u00d7 average annual gross receipts for the 4 preceding taxable years; \u00a741(c)(2) minimum base amount = 50% of current-year QREs (a FLOOR on the base amount); \u00a741(c)(3)(C) fixed-base percentage capped at 16%; \u00a741(c)(3)(B) startup fixed-base percentage = 3% for the first 5 taxable years with both QREs and gross receipts", "IRC \u00a741(c)(4) \u2014 Alternative Simplified Credit: 14% of QREs exceeding 50% of the average QREs for the 3 preceding taxable years; 6% of current-year QREs if the taxpayer has no QREs in any one of the 3 preceding taxable years. VERIFY: DEEP-DIVE FM1 instead averages only the available prior years when fewer than 3 exist (e.g. a 2-year average); this API implements the DEEP-DIVE averaging to match the spec's defining numbers, which can differ from the statutory 6% fallback \u2014 flagged in result notes whenever the short-history path is taken", "IRC \u00a741(b)(3) \u2014 contract research expenses: 65% of amounts paid to a third party for qualified research performed on behalf of the taxpayer", "IRC \u00a7280C(c) \u2014 reduced-credit election. VERIFY: under current law (post-TCJA) the reduced credit = gross credit \u00d7 (1 \u2212 \u00a711(b) corporate rate) = \u00d7 0.79 at the 21% rate; the spec (README, DEEP-DIVE pseudocode, and the defining scenario $90,000 \u00d7 0.89 = $80,100) uses \u00d7 0.89. This file carries the spec's 0.89 so the golden scenarios pass \u2014 HUMAN MUST VERIFY and likely change section_280c_reduced_credit_multiplier to 0.79 before flipping tier to verified", "IRC \u00a741(h) and \u00a73111(f) \u2014 qualified small business payroll tax credit election (Form 8974): eligible if gross receipts for 5 or fewer taxable years and gross receipts LESS THAN $5,000,000 in the credit year; annual election cap $500,000. VERIFY: the $500,000 cap was enacted by the Inflation Reduction Act (P.L. 117-169, 2022), effective for tax years beginning after 12/31/2022 ($250K against OASDI + additional $250K against Medicare HI) \u2014 the spec attributes the $250K\u2192$500K increase to OBBBA (July 2025) effective 2026. The 2026 cap value ($500K) is the same either way; the attribution/timing in the spec appears incorrect", "IRC \u00a739(a) \u2014 unused general business credit (including the \u00a741 credit) carried back 1 year and forward 20 years", "IRC \u00a7174A (added by OBBBA, P.L. 119-21, enacted 7/4/2025) \u2014 immediate deduction of domestic research or experimental expenditures restored for tax years beginning after 12/31/2024; foreign research remains subject to 15-year amortization under \u00a7174. VERIFY: the spec says \u00a7174A is effective 2026; current law is tax years beginning after 12/31/2024 (i.e. 2025+) \u2014 this file uses section_174a_effective_year = 2025" ], "expected": { "result": { "qre_breakdown": { "wages": 1500000, "supplies": 0, "contract_research_gross": 0, "contract_research_qre_applied": 0, "total_qres": 1500000 }, "asc": { "method": "startup_no_prior_qre", "rate_applied": 0.06, "prior_year_qres_used": [], "avg_prior_qres": null, "base_amount": 0, "incremental_qres": 1500000, "credit_gross": 90000, "credit_after_280c": 80100, "notes": [ "No prior-year QREs: ASC computed at the 6% first-year startup rate (\u00a741(c)(4)(B)(ii))." ] }, "regular": null, "recommended_method": "asc", "selected_credit_gross": 90000, "selected_credit_final": 80100, "section_280c": { "election": "reduced_89pct", "reduced_credit_multiplier": 0.89, "credit_if_full_election": 90000, "credit_if_reduced_election": 80100, "deduction_maintained": true, "qre_deduction_reduction": 0, "recommend_reduced_election": true, "explanation": "Reduced-credit election keeps the full QRE deduction and yields 0.89 per credit dollar; the full credit reduces the QRE deduction by the credit amount, costing 0.21 per credit dollar in tax at the 21% corporate rate (net 0.79 per credit dollar). The \u00a7280C(c) reduced-credit election is generally better." }, "payroll_tax_offset": { "eligible": true, "payroll_credit_amount": 80100, "annual_cap": 500000, "quarterly_schedule": [ { "quarter": "Q1", "offset": 20025 }, { "quarter": "Q2", "offset": 20025 }, { "quarter": "Q3", "offset": 20025 }, { "quarter": "Q4", "offset": 20025 } ], "failure_reasons": null, "notes": [ "Claim on Form 8974; limited to actual employer payroll tax liability per quarter; unused portion rolls to next quarter." ] }, "carryforward": { "prior_year_carryforward_applied": 0, "total_available_credit": 80100, "carryback_years": 1, "carryforward_years": 20, "note": "Unused \u00a741 credit (a general business credit) carries back 1 year and forward 20 years under \u00a739. The caller tracks the carryforward balance; the API is stateless." }, "section_174a_note": "For tax years beginning after 12/31/2024 (\u00a7174A, restored by OBBBA): domestic R&D expenses are deductible in the year incurred; foreign research is still amortized over 15 years. For tax years 2022-2024: domestic R&D expenses were capitalized and amortized over 5 years (15 years for international) under \u00a7174 as amended by TCJA.", "notes": [ "\u00a7280C(c) reduced-credit multiplier of 0.89 follows the spec. Under current law the reduced credit equals the gross credit \u00d7 (1 \u2212 21% corporate rate) = 79%. Verify before relying on the reduced-credit amounts." ] } } }, { "id": "form-8606-contaminated-backdoor-200k", "api": "form-8606", "suite": "retirement", "title": "Contaminated backdoor Roth ($200K pre-tax rollover IRA)", "why": "Pro-rata rule makes a $7,000 nondeductible-basis conversion 96.6% taxable because a $200K pre-tax IRA contaminates the aggregate; nearly all of the conversion is taxable.", "endpoint": "/ira/form-8606", "request": { "tax_year": 2026, "prior_total_basis": 0, "nondeductible_contributions_this_year": 7000, "all_traditional_ira_fmv_dec31": 200000, "roth_conversions_this_year": 7000 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "IRC \u00a7408(o) \u2014 designated nondeductible IRA contributions; Form 8606 reporting requirement for basis", "IRS Form 8606 instructions, Part I lines 1-18 \u2014 total basis (line 3), aggregation of ALL traditional/SEP/SIMPLE IRA year-end values plus distributions and conversions (line 9), nontaxable fraction (line 10 = line 5 / line 9, max 1.000), nontaxable amounts (lines 11-13), basis carryforward (line 14), taxable conversions (lines 16-18)", "IRC \u00a7408(d)(2) \u2014 all traditional, SEP, and SIMPLE IRAs are aggregated and treated as one contract for the pro-rata rule; basis recovered ratably ('cream in the coffee')", "IRC \u00a7408A(d)(3)(A) \u2014 Roth conversion amounts are includible in income as if distributed under \u00a7408(d)(1)-(2), i.e. subject to the same pro-rata basis recovery", "IRS Notice 2025-67 (November 2025) \u2014 2026 IRA contribution limit $7,500; IRA age-50 catch-up $1,100; \u00a7415(c) defined-contribution annual additions limit $72,000; \u00a7402(g) elective deferral limit $24,500. VERIFY: confirm each 2026 figure against the published notice text. NOTE: spec README example describes the 2026 contribution as $7,000 (the 2024-2025 limit)", "IRC \u00a7408A(d)(2)(B) \u2014 5-taxable-year holding period for qualified Roth distributions, measured from the first taxable year for which any Roth IRA contribution was made (one clock, starts Jan 1 of that year)", "IRC \u00a772(t) via \u00a7408A(d)(3)(F) \u2014 separate 5-taxable-year recapture period for EACH Roth conversion (10% penalty on pre-59\u00bd withdrawal of converted amounts within 5 years); distinct from the qualified-distribution clock", "TCJA (P.L. 115-97) \u00a713611, IRC \u00a7408A(d)(6)(B)(iii) \u2014 Roth CONVERSIONS may not be recharacterized for tax years after 2017; regular IRA contributions may still be recharacterized", "IRC \u00a7402A(c)(4), \u00a7402(c) \u2014 in-plan Roth rollovers and rollovers of after-tax 401(k) amounts to Roth IRA ('mega backdoor Roth'); after-tax 401(k) basis is recovered under \u00a772 plan-level rules, NOT under the IRA \u00a7408(d)(2) pro-rata aggregation", "IRC \u00a71(j) as amended by OBBBA (P.L. 119-21) \u00a770101 \u2014 10/12/22/24/32/35/37% rate structure made permanent, with the extra inflation adjustment for the 10% and 12% bracket ceilings", "Rev. Proc. 2025-32 (2026 inflation adjustments) \u2014 2026 rate tables: single 37% threshold $640,600; MFJ $768,700; MFS $384,350; HOH $640,600" ], "expected": { "result": { "tax_year": 2026, "form_8606_part1": { "line_1_nondeductible_contributions": 7000, "line_2_prior_basis": 0, "line_3_total_basis": 7000, "line_6_total_ira_fmv_dec31": 200000, "line_7_distributions": 0, "line_8_conversions": 7000, "line_9_total_value": 207000, "line_10_nontaxable_fraction": 0.033816, "line_11_nontaxable_conversions": 236.71, "line_12_nontaxable_distributions": 0, "line_13_total_nontaxable": 236.71, "line_14_basis_carryforward": 6763.29, "line_15c_taxable_distributions": 0, "line_16_conversions": 7000, "line_17_nontaxable_conversions": 236.71, "line_18_taxable_conversions": 6763.29, "pro_rata_applied": true, "aggregation_note": "The pro-rata rule aggregates ALL traditional, SEP, and SIMPLE IRAs at every institution (IRC \u00a7408(d)(2)) \u2014 even accounts you did not contribute to this year. Understating all_traditional_ira_fmv_dec31 overstates the nontaxable fraction." }, "total_taxable_amount": 6763.29, "backdoor_roth": { "is_clean": false, "pretax_amount": 200000, "contamination_pct": 0.966184, "conversion_taxable_amount": 6763.29, "message": "Contaminated backdoor: 96.62% taxable due to existing pre-tax IRA money (pro-rata rule aggregates ALL traditional/SEP/SIMPLE IRAs)", "rollback_recommendation": { "amount_to_roll_to_401k": 200000, "message": "Roll $200000 of pre-tax IRA money into a current employer 401(k) that accepts IRA roll-ins to zero out the pre-tax pool and enable a clean backdoor Roth next year" } }, "conversion_optimizer": null, "five_year_clocks": null, "mega_backdoor": null, "inherited_ira": null, "pro_rata_aggregation_warning": null, "warnings": [] } } }, { "id": "pension-lumpsum-62m-450k-vs-2400", "api": "pension-lumpsum", "suite": "retirement", "title": "62-year-old male: $450K lump sum vs $2,400/mo single-life annuity", "why": "Mortality-weighted NPV at 6% ($316K) favors the lump sum with a ~age-78 nominal break-even, and the $2,400 benefit sits below the age-62 PBGC cap.", "endpoint": "/pension/lump-sum-comparison", "request": { "participant_age": 62, "participant_sex": "male", "monthly_annuity_single_life": 2400, "lump_sum_offer": 450000 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "ERISA \u00a74022 / 29 CFR Part 4022 \u2014 PBGC maximum guaranteeable benefit for single-employer plans; published annually at https://www.pbgc.gov/wr/benefits/guaranteed-benefits/maximum-guarantee", "PBGC age adjustment factors for straight-life annuities (29 CFR \u00a74022.23): reduce the age-65 maximum by 7% per year for each year between 60 and 65, 4% per year between 55 and 60, and 2% per year between 45 and 55 (factors: 0.79 at 62, 0.65 at 60, 0.45 at 55, 0.25 at 45)", "Maximum guarantee applies to the straight-life (single life) annuity form; joint-and-survivor forms are further adjusted by PBGC and are NOT modeled here \u2014 the cap check compares the single-life benefit only", "SPEC NOTE: the age-65 monthly maximum of $7,054 is taken from specs/phase-3/02-pension-lumpsum/README.md ('2026 PBGC maximum: $7,054/month for single life at age 65'). This is a spec-provided figure that could not be independently confirmed and appears LOW versus PBGC's published history (2025 maximum was $7,431.82/month, and the cap is indexed upward). Callers can supply the exact figure via pbgc_max_guarantee_at_65_override.", "Model constants: max_age 110 = annuity horizon from spec DEEP-DIVE Step 1; health_qx_adjustment 0.15 = \u00b115% qx shift for the optional health_adjustment input (spec FM1 mitigation)", "SSA Office of the Chief Actuary, Period Life Table 2023, as used in the 2026 Trustees Report (https://www.ssa.gov/oact/STATS/table4c6.html), retrieved 2026-07-05; identical to the table bundled with the ss-filing-strategy API so the two APIs can never disagree", "qx = probability of dying within one year at exact age x; monthly survival uses constant force of mortality within each year: (1 - qx)^(1/12) per month (standard actuarial approximation, error < 0.1% over a 30-year horizon per spec FM2)", "SPEC NOTE: specs/phase-3/02-pension-lumpsum names the 'SSA 2021 Period Life Table'; the 2023 table is the current published SSA period life table and is bundled instead (current data supersedes the spec's vintage)" ], "expected": { "result": { "lump_sum_offer": 450000, "assumed_investment_return": 0.06, "risk_free_rate": null, "assumed_inflation": 0.03, "annual_cola_rate": 0, "participant": { "age": 62, "sex": "male", "life_expectancy_age": 82.2, "longevity_percentiles": { "p50_age": 83.3, "p75_age": 89.5, "p90_age": 94.1 } }, "spouse": null, "options": [ { "option": "single_life", "monthly_payment": 2400, "pv_at_assumed_return": 316372.62, "pv_at_risk_free_rate": null, "pv_real": 420444.95, "expected_total_payments": 582928.03, "npv_minus_lump_sum": -133627.38, "break_even_age_nominal": 77.7, "break_even_age_at_assumed_return": 103.9, "after_tax": null } ], "pbgc": { "insured": true, "max_monthly_guarantee_at_65": 7054, "age_adjustment_factor": 0.79, "max_monthly_guarantee_at_participant_age": 5572.66, "exceeds_cap": false, "monthly_exposure": 0 }, "tax_adjusted": null, "recommendation": { "preferred": "lump_sum", "best_annuity_option": "single_life", "npv_advantage_vs_lump_sum": -133627.38, "basis": "mortality_adjusted_npv_at_assumed_return", "notes": [ "Nominal break-even at age 77.7 vs. participant life expectancy 82.2: expected lifespan exceeds nominal break-even (annuity recovers the lump sum in nominal terms)." ] }, "flags": [] } } }, { "id": "cpp-oas-golden-a-retire-65-crdo", "api": "cpp-oas", "suite": "retirement", "title": "1968-born Canadian retiring at 65: CPP base + CPP2 enhancement, full OAS", "why": "Combines the contributory-period breakdown (child-rearing dropout + 17% general dropout), CPP2 enhancement math, full 40/40 OAS, and three deferral scenarios in one call.", "endpoint": "/canada/retirement-benefit", "request": { "birth_year": 1968, "birth_month": 5, "planned_retirement_age": 65, "cpp_contributions": { "years_of_contribution": 32, "average_annual_pensionable_earnings": 68000, "cpp2_contributions_since_2019": true, "child_rearing_dropout_years": 3, "disability_dropout_years": 0 }, "oas_residency": { "years_resident_in_canada_after_18": 40 }, "income_for_gis": null }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "Canada Pension Plan, R.S.C. 1985, c. C-8, ss. 44-51 \u2014 25% base replacement rate on average monthly pensionable earnings; contributory period from age 18 (or January 1966, whichever is later) to pension commencement; 17% general low-earnings dropout (s. 48(2)); child-rearing provision (s. 48(3)-(4)); disability exclusion; over-65 months automatically excluded when that increases the pension", "CRA \u2014 Canada Pension Plan contribution rates, maximums and exemptions (canada.ca): YMPE $68,500, YAMPE $73,200, YBE $3,500, base employee rate 5.95%, CPP2 employee rate 4.00% \u2014 values as stated by the spec for 2026. VERIFY: $68,500 / $73,200 are CRA's published 2024 ceilings. CRA announced 2025 YMPE $71,300 / YAMPE $81,200 (YAMPE = 114% of YMPE from 2025 on), and the November 2025 announcement set 2026 ceilings higher again (believed approximately YMPE $74,600 / YAMPE $85,000). Spec values retained pending human verification (same convention as ss-pia bend-points).", "CPP enhancement (Bill C-26, 2016; contributions from January 2019): first additional component raises the replacement rate from 25% toward 33.33% on earnings up to the YMPE, phased in at 1/40th per year of post-2018 enhanced contributions; second additional component (CPP2, contributions from January 2024) pays 33.33% on earnings between YMPE and YAMPE, phased at 1/40th per year of CPP2 contributions. NOTE: the spec's DEEP-DIVE pseudocode models only the CPP2 band; this API implements both additional components per current law and reports their sum as cpp2_enhanced_monthly.", "Service Canada \u2014 CPP retirement pension: how much you could receive. Maximum monthly amount at age 65 = $1,507.65 per the spec's 2026 figure. VERIFY: the actual published 2025 maximum was $1,433.00/month; $1,507.65 is unverified for 2026 \u2014 confirm at the January parameter update.", "Service Canada \u2014 When to start your CPP retirement pension: actuarial adjustment \u22120.6%/month for each month before 65 (maximum \u221236% at age 60) and +0.7%/month for each month after 65 (maximum +42% at age 70).", "Old Age Security Act, R.S.C. 1985, c. O-9 \u2014 full basic pension after 40 years of Canadian residence after age 18; partial pension prorated in 1/40ths; minimum 10 years of residence for payment in Canada (s. 3(2)); voluntary deferral +0.6% per month of deferral after 65, to a maximum of 60 months (+36% at 70). Maximum monthly amount (age 65-74) $742.31 per spec. VERIFY: OAS amounts are indexed QUARTERLY (Jan/Apr/Jul/Oct); confirm the January-March 2026 rate against Service Canada 'Old Age Security payment amounts' \u2014 $742.31 does not correspond to a recently published quarter with certainty.", "OAS recovery tax (clawback), Income Tax Act s. 180.2 \u2014 repayment of 15% of net income above the threshold. Spec threshold $90,997. VERIFY: $90,997 is the published 2024 income-year threshold; the 2025 threshold was $93,454; the 2026 threshold will be higher. Spec value retained pending human verification.", "Service Canada \u2014 Guaranteed Income Supplement amounts: maximum monthly GIS, single = $1,097.75. VERIFY: believed to be the October-December 2025 single rate; the January 2026 quarterly rate must be confirmed. Income cutoff for a single pensioner = $22,728 per spec. VERIFY: Service Canada's published 2025 single cutoff was approximately $22,056 (income excluding OAS/GIS); the spec's $22,728 figure is unverified for 2026. GIS reduction modeled as $0.50 per $1 of annual non-OAS income (spec: '$1 for every $2') with NO employment-income exemption \u2014 real GIS exempts the first $5,000 of employment income plus 50% of the next $10,000." ], "expected": { "result": { "currency": "CAD", "rules_applied": "2026_rates", "cpp": { "start_age": 65, "estimated_monthly_base": 1239.18, "cpp2_enhanced_monthly": 165.21, "total_cpp_monthly": 1404.39, "maximum_cpp_at_65": 1507.65, "as_pct_of_maximum": 93.2, "breakdown": { "contributory_months": 528, "child_rearing_dropout_months": 36, "disability_dropout_months": 0, "general_dropout_months": 89, "eligible_months": 439, "contribution_months_credited": 384, "average_annual_pensionable_earnings_capped": 68000, "actuarial_adjustment_pct": 0 }, "notes": [ "cpp2_enhanced_monthly includes BOTH additional components of the CPP enhancement: +8.33 pp on earnings up to the YMPE (phased from 2019) and 33.33% on YMPE\u2192YAMPE band earnings (phased from 2024)." ] }, "oas": { "eligible": true, "start_age": 65, "monthly_benefit": 742.31, "full_oas_qualifier": true, "years_residency_required": 40, "years_residency_confirmed": 40, "deferral_months": 0, "deferral_increase_pct": 0, "clawback": null, "notes": [] }, "gis": { "eligible": false, "monthly_amount": 0, "income_considered": null, "income_threshold": 22728, "note": "GIS requires annual income below $22,728 (2026 threshold) after OAS; no income provided, so GIS was not assessed." }, "deferral_scenarios": [ { "start_age": 60, "cpp_monthly": 962.99, "oas_available": false, "oas_monthly": null, "note": "CPP reduced by 0.6%/month (7.2%/year) before 65; OAS not available before 65." }, { "start_age": 65, "cpp_monthly": 1404.39, "oas_available": true, "oas_monthly": 742.31, "note": "Standard age: unreduced CPP and OAS." }, { "start_age": 70, "cpp_monthly": 1994.24, "oas_available": true, "oas_monthly": 1009.54, "note": "CPP increases 0.7%/month (8.4%/year) after 65; OAS increases 0.6%/month (7.2%/year) after 65 (max +36%)." } ], "assumptions": [ "All amounts are in Canadian dollars (CAD), monthly unless noted.", "Earnings are modeled as a single flat average over the contribution years (the spec's input shape); a year-by-year earnings record would be more precise.", "QPP (Quebec Pension Plan) is not modeled \u2014 Quebec workers contribute to QPP, not CPP.", "The OAS +10% increase at age 75 and GIS couple/Allowance rates are not modeled.", "Estimates use the parameter year's rates without future indexation (no wage/price growth projection)." ] } } }, { "id": "aus-super-mid-bring-forward-30k", "api": "aus-super", "suite": "retirement", "title": "Mid 3-year bring-forward: $30,000 NCC remaining", "why": "Bring-forward total cap is locked at the trigger year (3 x $110K = $330K), so $300K used leaves $30K \u2014 not $60K under the current $120K cap; getting it wrong costs 47% on the excess.", "endpoint": "/australia/superannuation/contributions", "request": { "financial_year_start": 2025, "age_at_july_1": 52, "tsb_prior_june_30": 800000, "prior_year_2_ncc": 200000, "prior_year_1_ncc": 100000 }, "tier": "beta", "data_as_of": "2025-07-01", "formula_version": "2026.1", "citations": [ "ATO QC 19749 'Concessional contributions cap' \u2014 FY2025-26 concessional cap $30,000 (ITAA 1997 s 291-20; indexed to AWOTE in $2,500 increments; unchanged from FY2024-25)", "ATO QC 19749 'Non-concessional contributions cap' \u2014 FY2025-26 NCC cap $120,000 (4 \u00d7 concessional cap, ITAA 1997 s 292-85); bring-forward per s 292-85(3)-(4): total cap fixed at trigger year, 3yr/2yr/1yr availability determined by TSB at prior 30 June vs general transfer balance cap", "ATO 'Transfer balance cap' \u2014 general TBC indexed to $2,000,000 from 1 July 2025 (ITAA 1997 s 294-35; CPI indexation in $100,000 increments). Bring-forward TSB tiers FY2025-26: < $1.76M \u2192 3 years ($360,000); $1.76M\u2013<$1.88M \u2192 2 years ($240,000); $1.88M\u2013<$2.0M \u2192 1 year ($120,000); \u2265 $2.0M \u2192 nil", "ITAA 1997 Div 293 / ATO QC 45989 \u2014 Division 293 threshold $250,000 (not indexed); tax = 15% of the lesser of low-tax contributions and the amount of income-plus-contributions above the threshold", "ITAA 1997 s 291-20(3)-(7) / ATO QC 19749 \u2014 carry-forward of unused concessional cap: up to 5 prior financial years (accruing from FY2018-19), usable only if TSB at prior 30 June < $500,000. For FY2025-26 the usable unused caps are from FY2020-21 through FY2024-25.", "Superannuation Guarantee (Administration) Act 1992 s 19(2) \u2014 SG rate 12% from 1 July 2025 (final step of the legislated schedule). Maximum super contribution base FY2025-26: $62,500 per quarter (VERIFY: ATO QC 18123 \u2014 MSCB was realigned so that SG on the base does not exceed the concessional cap; confirm $62,500 against ATO key super rates page)", "ATO QC 17469 'Government super co-contribution' \u2014 FY2025-26: lower (full entitlement) income threshold $47,488, higher threshold $62,488 (lower + $15,000), maximum co-contribution $500, matching rate 50c per $1 of eligible personal (non-concessional) contribution, taper 3.333c per $1 of income above the lower threshold, minimum payment $20. VERIFY: FY2025-26 thresholds $47,488/$62,488 from ATO indexation announcement \u2014 confirm against ATO co-contribution page before verification.", "ITAA 1997 Div 292 / ATO QC 19749 \u2014 excess non-concessional contributions not released are taxed at 47% (top marginal rate 45% + 2% Medicare levy)", "ITAA 1997 Div 291 \u2014 excess concessional contributions are included in assessable income, taxed at the marginal rate with a 15% tax offset (contributions tax already paid in fund), plus shortfall interest charge (SIC) on the resulting shortfall. VERIFY: this file carries the DEEP-DIVE's approximate 4% annual SIC rate; the actual SIC is set quarterly (90-day bank bill rate + 3%, ~7% during FY2025-26) \u2014 the response labels this figure an estimate. The pre-2021 'excess concessional contributions charge' was abolished for FY2021-22 onwards.", "Treasury Laws Amendment (Personal Income Tax Plan) \u2014 FY2025-26 resident marginal rates (see marginal-rates.json); Medicare levy 2%", "SIS Act 1993 / ATO QC 33726 \u2014 non-concessional contributions generally cannot be accepted from members aged 75+ (except downsizer/mandated); bring-forward requires age < 75 at the prior 1 July. Simplification per DEEP-DIVE: age_at_july_1 >= 75 \u2192 NCC cap nil (the 28-days-after-the-month-of-75th-birthday acceptance window is not modeled). Work test (age 67-74) applies only to claiming a deduction for personal contributions since 1 July 2022 \u2014 informational only here.", "ITAA 1997 s 307-230 \u2014 Total Super Balance = accumulation phase value + retirement phase (transfer balance) value + rollovers in transit \u2212 structured settlement contributions, measured at the prior 30 June. The API accepts TSB as an input (tsb_prior_june_30).", "ITAA 1986 / Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2024 \u2014 revised Stage 3 rates effective 1 July 2024, unchanged for FY2025-26: $0\u2013$18,200 nil; $18,201\u2013$45,000 16%; $45,001\u2013$135,000 30%; $135,001\u2013$190,000 37%; $190,001+ 45%. (Legislated cuts to the 16% rate begin FY2026-27, not this year.)", "Rates exclude the 2% Medicare levy (see medicare_levy_rate in super-params.json). Used for the excess concessional contribution marginal-rate lookup per DEEP-DIVE Step 4." ], "expected": { "result": { "financial_year": "2025-26", "age_at_july_1": 52, "tsb_prior_june_30": 800000, "concessional": { "annual_cap": 30000, "carry_forward_eligible": false, "carry_forward_provided": 0, "carry_forward_applied": 0, "total_available_cap": 30000, "contributions_ytd": 0, "remaining_cap": 30000, "excess": null, "notes": [] }, "division_293": { "applicable": false, "threshold": 250000, "income_for_division_293": null, "income_over_threshold": 0, "low_tax_contributions": 0, "taxable_contributions": 0, "additional_tax": 0, "notes": [ "income_for_division_293 not provided \u2014 Division 293 check skipped." ] }, "non_concessional": { "annual_cap": 120000, "max_ncc_this_year": 30000, "contributions_ytd": 0, "remaining_cap": 30000, "bring_forward": { "status": "in_progress_3yr", "triggered_this_year": false, "trigger_year": 2023, "period_years": 3, "period_total_cap": 330000, "used_in_period": 300000, "remaining_in_period": 30000, "period_years_assumed": true, "available_years_if_triggered": null, "notes": [ "prior_year_2_ncc ($200000) exceeds FY2023-24's annual cap ($110000): a bring-forward was triggered 2 years ago. bring_forward_years_triggered was not provided \u2014 a 3-year period is ASSUMED. Supply bring_forward_years_triggered (2 or 3) for an exact answer.", "3-year bring-forward triggered in FY2023-24: total cap $330000 (3 \u00d7 that year's $110000 annual cap, fixed at trigger \u2014 later indexation does not apply), $300000 used, $30000 remaining. This is the FINAL year of the period." ] }, "excess": null, "notes": [] }, "co_contribution": null, "superannuation_guarantee": { "rate": 0.12, "max_contribution_base_per_quarter": 62500, "note": "Superannuation guarantee rate is 12% from 1 July 2025 (final legislated step, SGAA 1992 s 19). Employer SG contributions are concessional \u2014 include them in concessional_contributions_ytd." }, "preservation": null, "warnings": [] } } }, { "id": "ada-compliance-office-45k-4story", "api": "ada-compliance", "suite": "compliance", "title": "Office, 45,000 sq ft, 4 stories, 200 spaces, new construction, CA", "why": "Exercises the full requirement stack: Table 208.2 parking (200 spaces \u2192 6 accessible / 1 van, not the README's 8), elevator requirement, 44-in route at occupancy 450, and CA Title 24 overlay.", "endpoint": "/ada/requirements", "request": { "facility_type": "office", "total_square_footage": 45000, "stories": 4, "total_parking_spaces": 200, "scope": "new_construction", "state": "CA", "occupancy_load": 450 }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "2010 ADA Standards for Accessible Design (DOJ, Sept. 15, 2010), Table 208.2 \u2014 minimum number of accessible parking spaces by total spaces provided in each parking facility", "2010 ADA Standards \u00a7208.2.4 \u2014 for every 6, or fraction of 6, accessible parking spaces, at least 1 shall be a van-accessible parking space", "2010 ADA Standards \u00a7208.2.1 (hospital outpatient facilities: 10% of patient/visitor spaces) and \u00a7208.2.2 (rehabilitation facilities specializing in mobility-related conditions and outpatient physical therapy: 20%) \u2014 surfaced as notes for facility_type 'medical'; not auto-applied because they require a patient/visitor space breakdown the API does not collect", "42 U.S.C. \u00a712183(b); 28 C.F.R. \u00a736.401(d); 2010 ADA Standards \u00a7206.2.3 Exception 1 \u2014 elevator exemption for PRIVATE buildings that are less than three stories OR that have less than 3,000 square feet per story, UNLESS the building is a shopping center or mall, the professional office of a health care provider, a terminal/depot or other station used for specified public transportation, or an airport passenger terminal. VERIFY: the spec (README 'building \u22643 stories AND each story \u22643,000 sq ft (both conditions required)' and DEEP-DIVE 'Both conditions must be true') states a conjunctive AND test with \u2264 thresholds \u2014 that is contra the statute and regulation text (disjunctive OR, strict less-than). This file follows current law; the discrepancy is flagged in the build report", "28 C.F.R. \u00a736.401(d)(3) \u2014 the elevator exemption does not obviate or diminish the obligation to comply with accessibility requirements as to the rest of the building; all other elements on every story must still comply", "2010 ADA Standards \u00a7202.5; 28 C.F.R. \u00a736.405 \u2014 alterations to qualified historic buildings: where compliance would threaten or destroy historic significance, alternative minimum requirements (2010 Standards \u00a7\u00a7202.5, 206.2.3 Exception via state historic preservation officer consultation) apply", "2010 ADA Standards \u00a7202.4; 28 C.F.R. \u00a736.403 \u2014 alterations affecting an area containing a primary function require an accessible path of travel to the altered area (and serving restrooms/telephones/fountains) unless the cost exceeds 20% of the cost of the alteration (disproportionality cap)", "2010 ADA Standards \u00a7202.2 \u2014 additions comply with the requirements for new construction", "2010 ADA Standards \u00a7211.2 and \u00a7211.3 \u2014 drinking fountains: where any are provided, no fewer than two (one wheelchair-accessible per \u00a7602.1\u2013602.6 and one standing-height per \u00a7602.7); where more are provided, 50% wheelchair-accessible and 50% standing-height; where 50% yields a fraction, rounding up is permitted. A single unit providing both a wheelchair spout and a standing-height spout may serve as both", "28 C.F.R. \u00a735.151; 2010 ADA Standards \u00a7206.2.3 Exception 1 applies to 'private buildings or facilities' only \u2014 Title II (state/local government) facilities cannot use the small-building elevator exemption", "2010 ADA Standards \u00a7502.2\u2013502.5 \u2014 accessible parking space geometry: car spaces 96 in wide min with 60 in access aisle; van spaces 132 in wide with 60 in aisle OR 96 in wide with 96 in aisle; 98 in min vertical clearance at van spaces and their access route", "42 U.S.C. \u00a712181(7); 28 C.F.R. \u00a736.104 \u2014 'shopping center or mall' for the elevator exemption means a building housing five or more sales or rental establishments", "Fair Housing Act, 42 U.S.C. \u00a73604(f)(3)(C); 24 C.F.R. \u00a7100.205 \u2014 multifamily dwellings (4+ units, first occupancy after 3/13/1991) have independent design-and-construction accessibility requirements", "2010 ADA Standards \u00a7\u00a7221 (assembly wheelchair spaces, Table 221.2.1.1), 219 (assistive listening), 224 (hotel guest rooms, Tables 224.2/224.4), 226 & 902 (dining surfaces, 5%), 240 (play areas), 242 (swimming pools), 208.3.1 Exception 2 (parking garages: accessible spaces may cluster on one level)", "2010 ADA Standards for Accessible Design \u00a7405 \u2014 ramps: running slope 1:12 maximum (405.2), cross slope 1:48 max (405.3), clear width 36 in minimum (405.5), rise 30 in maximum per run (405.6), landings at top and bottom of each run 60 in long minimum (405.7.3) and at least as wide as the ramp (405.7.2)", "2010 ADA Standards \u00a7405.8 \u2014 handrails required on both sides of ramp runs with a rise greater than 6 inches; \u00a7505.4 \u2014 handrail gripping surface 34\u201338 in above the ramp surface", "2010 ADA Standards \u00a7404.2.3 \u2014 door clear width 32 in minimum; \u00a7404.2.4 & Table 404.2.4.1 \u2014 maneuvering clearances (front approach, pull side: 60 in perpendicular depth with 18 in latch-side clearance); \u00a7404.2.5 \u2014 thresholds 1/2 in high maximum; \u00a7404.2.9 \u2014 opening force 5 lbf max for interior hinged doors", "2010 ADA Standards \u00a7403.5.1 \u2014 accessible route clear width 36 in minimum (32 in permitted for segments up to 24 in long). VERIFY: the spec DEEP-DIVE prescribes 44 in clear width for corridors serving an occupant load of 50 or more \u2014 the 44 in figure derives from IBC means-of-egress corridor width (IBC \u00a71020.2), not from the 2010 ADA Standards; this API follows the DEEP-DIVE rule (44 in when occupancy_load \u2265 50, else 36 in) and states the basis in the response", "2010 ADA Standards \u00a7403.5.3 \u2014 where an accessible route has a clear width less than 60 in, passing spaces (60 in \u00d7 60 in minimum, or a T-intersection per \u00a7304.3.2) are required at intervals of 200 ft maximum", "2010 ADA Standards \u00a7213.2 \u2014 where toilet rooms are provided, each toilet room shall comply with \u00a7603; Exception 4: where multiple single-user toilet rooms are clustered at a single location, at least 50% (rounded up) must comply; \u00a7213.3.1/\u00a7604.8 \u2014 at least one wheelchair-accessible compartment per multi-stall toilet room (plus one ambulatory compartment where 6+ toilet compartments, \u00a7213.3.1)", "2010 ADA Standards \u00a7603.2.1 & \u00a7304.3 \u2014 turning space within toilet rooms: 60 in diameter circle or T-shaped space", "2010 ADA Standards \u00a7604.2 \u2014 water closet centerline 16\u201318 in from the side wall; \u00a7604.4 \u2014 seat height 17\u201319 in above the floor; \u00a7604.8.1.1 \u2014 wheelchair-accessible compartment 60 in wide minimum", "2010 ADA Standards \u00a7604.5, \u00a7609.4, \u00a7609.8 \u2014 grab bars at water closets: side-wall bar 42 in long minimum, rear-wall bar 36 in long minimum, mounted 33\u201336 in above the floor", "2010 ADA Standards \u00a7606.2/\u00a7306 \u2014 knee clearance under lavatories 27 in high minimum; \u00a7606.3 \u2014 lavatory rim/counter 34 in maximum above the floor; \u00a7606.5 \u2014 water supply and drain pipes insulated or otherwise configured to protect against contact", "2010 ADA Standards \u00a7602 \u2014 drinking fountains: wheelchair-accessible spout outlet 36 in maximum above the floor (602.4); standing-height spout outlet 38\u201343 in above the floor (602.7)", "California Building Code (Title 24, Part 2) Chapter 11B \u2014 accessibility for public accommodations and commercial facilities; adopted via triennial code cycles (2025 CBC effective 1/1/2026). Generally equal to or stricter than the 2010 ADA Standards. VERIFY: confirm the currently effective CBC edition and project-applicable deltas", "CBC \u00a711B-208.3.1, \u00a711B-812 (EV charging stations), \u00a711B-502.6.2 (additional 'minimum fine $250' / tow-away signage per Cal. Veh. Code \u00a722511.8), \u00a711B-705 (detectable warnings) \u2014 examples of California requirements exceeding the federal baseline. Cal. Civ. Code \u00a755.52 \u2014 CASp (Certified Access Specialist) inspection program", "Texas Accessibility Standards (2012 TAS), adopted under Tex. Gov't Code Chapter 469 \u2014 substantially equivalent to the 2010 ADA Standards; projects with construction cost of $50,000 or more must be registered with TDLR and plan-reviewed/inspected by a Registered Accessibility Specialist (RAS)", "Florida Accessibility Code for Building Construction (Florida Building Code, Accessibility) \u2014 Fla. Stat. \u00a7553.509: VERTICAL ACCESSIBILITY to all levels above and below the occupiable grade level is required notwithstanding the federal elevator exemption (limited statutory exceptions, e.g. elevator pits/catwalks/unoccupiable spaces); Fla. Stat. \u00a7553.5041: accessible parking spaces must be 12 ft wide with a 5 ft access aisle (stricter geometry than federal 502.2)", "New York: 2020 NYS Uniform Code / Building Code of NYS Chapter 11, referencing ICC A117.1-2009. VERIFY: New York City applies its own NYC Building Code Chapter 11 and Local Laws 58/1987 and 47/2022 with stricter provisions", "Washington: Washington State Building Code WAC 51-50 (IBC as amended) Chapter 11 with ICC A117.1-2009; state amendments. VERIFY project-specific deltas", "Illinois: Illinois Accessibility Code, 71 Ill. Adm. Code 400 (2018), implementing the Environmental Barriers Act (410 ILCS 25) \u2014 applies to public facilities and multi-story housing; several scoping thresholds are stricter than the ADA. VERIFY project-specific deltas", "Pennsylvania: PA Uniform Construction Code, 34 Pa. Code Chapters 401\u2013405, adopting the IBC/ICC A117.1 accessibility chapters. VERIFY project-specific deltas" ], "expected": { "result": { "parking": { "total_parking_spaces": 200, "total_accessible_required": 6, "van_accessible_required": 1, "standard_accessible_required": 5, "calculation": "200 spaces \u2192 6 accessible per Table 208.2 row 151\u2013200 \u2192 6; 1 van per 6 accessible (or fraction) = 1", "citation": "2010 ADA Standards Table 208.2; \u00a7208.2.4", "notes": [ "Accessible car spaces: 96 in wide minimum with a 60 in access aisle (2010 ADA Standards 502.2, 502.3)", "Van-accessible spaces: 132 in wide with a 60 in access aisle, or 96 in wide with a 96 in access aisle (502.2 Exception)", "98 in minimum vertical clearance at van spaces, adjacent access aisles, and the vehicular route serving them (502.5)", "Accessible spaces must be on the shortest accessible route to an accessible entrance (208.3.1) and marked with the International Symbol of Accessibility (502.6)" ] }, "elevators": { "required": true, "reason": "multi-story building; \u00a7206.2.3 Exception 1 not applicable: building has 4 stories (not fewer than 3) and 11,250 sq ft/story (not less than 3,000 sq ft per story)", "exceptions_evaluated": [ { "exception": "elevator_exception_small_building", "citation": "2010 ADA Standards \u00a7206.2.3 Exception 1; 42 U.S.C. \u00a712183(b); 28 C.F.R. \u00a736.401(d)", "applies": false, "detail": "not applicable: building has 4 stories (not fewer than 3) and 11,250 sq ft/story (not less than 3,000 sq ft per story)" } ], "notes": [] }, "ramps": { "max_slope": "1:12", "max_cross_slope": "1:48", "min_width_inches": 36, "max_rise_per_run_inches": 30, "landing_length_inches": 60, "handrail_required": true, "handrail_trigger": "required on both sides of ramp runs with a rise greater than 6 inches (\u00a7405.8)", "handrail_height_range": "34-38 inches", "citation": "2010 ADA Standards \u00a7405, \u00a7505.4" }, "doors": { "min_clear_width_inches": 32, "max_threshold_height_inches": 0.5, "front_approach_pull_side_depth_inches": 60, "front_approach_pull_side_latch_clearance_inches": 18, "max_interior_opening_force_lbf": 5, "citation": "2010 ADA Standards \u00a7404.2.3\u2013404.2.9, Table 404.2.4.1" }, "restrooms": { "accessible_per_floor": 1, "turning_radius_inches": 60, "lavatory_height_max_inches": 34, "lavatory_knee_clearance_min_inches": 27, "insulated_pipes_required": true, "grab_bar_required": true, "grab_bars": { "side_min_length_inches": 42, "rear_min_length_inches": 36, "height_range_inches": "33-36" }, "water_closet": { "centerline_from_side_wall_inches": "16-18", "seat_height_inches": "17-19", "wheelchair_compartment_min_width_inches": 60 }, "notes": [ "At least 1 wheelchair-accessible compartment per toilet room on each floor where toilet rooms are provided (\u00a7213.2); an additional ambulatory compartment is required in rooms with 6 or more compartments (\u00a7213.3.1)", "Where multiple single-user toilet rooms are clustered at one location, at least 50% (rounded up) must be accessible (\u00a7213.2 Exception 4)" ], "citation": "2010 ADA Standards \u00a7213, \u00a7603, \u00a7604, \u00a7606, \u00a7609" }, "accessible_route": { "min_width_inches": 44, "width_basis": "corridor serving an occupant load of 50+ (occupancy_load=450): 44 in \u2014 44 in corridor width for occupant loads of 50+ follows the spec (an IBC \u00a71020.2 means-of-egress figure); the 2010 ADA Standards \u00a7403.5.1 minimum accessible-route width is 36 in", "passing_space_required": true, "passing_space_min_size_inches": 60, "passing_space_max_interval_feet": 200, "citation": "2010 ADA Standards \u00a7403.5.1, \u00a7403.5.3" }, "drinking_fountains": { "total_provided": null, "wheelchair_accessible_required": null, "standing_height_required": null, "rule": "Where drinking fountains are provided: no fewer than two (one wheelchair-accessible, one standing-height); where more are provided, 50% wheelchair-accessible and 50% standing-height (fractions may be rounded up)", "wheelchair_spout_max_height_inches": 36, "standing_spout_height_range_inches": "38-43", "notes": [], "citation": "2010 ADA Standards \u00a7211.2, \u00a7211.3; 2010 ADA Standards \u00a7602.4, \u00a7602.7" }, "applicable_standard": "2010 ADA Standards for Accessible Design", "state_supplement": "CA Title 24 (CBC) may impose stricter requirements", "state_overlay": { "state": "CA", "code_name": "California Title 24 (CBC Chapter 11B)", "stricter_than_federal": true, "stricter_areas": [ "Parking signage (additional 'minimum fine $250' and tow-away signs) and space geometry details (CBC 11B-502)", "Electric vehicle charging station accessibility (CBC 11B-812) \u2014 no federal ADA equivalent", "Detectable warnings and curb ramp details beyond the federal baseline (CBC 11B-705)", "Broader scoping in several categories (e.g., employee-area and signage requirements)" ], "notes": [ "California operates the CASp (Certified Access Specialist) inspection program (Cal. Civ. Code \u00a755.52); a CASp report provides qualified legal protections", "CBC Chapter 11B updates on a 3-year cycle \u2014 confirm the edition in force for the permit application date" ] }, "confidence": "high", "exceptions_checked": [ "elevator_exception_small_building", "historic_building_exemption" ], "facility_notes": [], "scope_notes": [ "New construction must be readily accessible per the 2010 ADA Standards (28 C.F.R. \u00a736.401 / \u00a735.151)" ], "assumptions": [ "Per-story area estimated as total_square_footage / stories = 11,250 sq ft; provide largest_story_square_footage for a precise \u00a7206.2.3 Exception 1 determination" ], "disclaimer": "Planning tool, not certification. Federal 2010 ADA Standards baseline shown; verify with the local building department \u2014 the Authority Having Jurisdiction (AHJ) has final authority." } } }, { "id": "child-support-ny-income-shares-2children", "api": "child-support", "suite": "compliance", "title": "NY CSSA income-shares, 2 children, with childcare and health-insurance credits", "why": "Income-shares model: 25% basic obligation on $9,700 combined, 67% obligor share, plus obligee-paid childcare added and obligor-paid insurance subtracted \u2192 $2,014 transfer.", "endpoint": "/child-support/calculate", "request": { "state": "NY", "model": "income_shares", "children_count": 2, "obligor": { "gross_monthly_income": 6500 }, "obligee": { "gross_monthly_income": 3200 }, "parenting_time": { "obligor_overnights_per_year": 146, "schedule_type": "standard_residential" }, "adjustments": { "work_related_childcare_monthly": 800, "health_insurance_premium_monthly": 220, "obligor_pays_health_insurance": true } }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "N.Y. Dom. Rel. Law \u00a7240(1-b)(b)(3); N.Y. Fam. Ct. Act \u00a7413(1)(b)(3) \u2014 CSSA child support percentages: 17% (1 child), 25% (2), 29% (3), 31% (4), no less than 35% (5+), applied to combined parental income and prorated by each parent's share of combined income", "N.Y. Soc. Serv. Law \u00a7111-i(2)(b) \u2014 combined parental income cap $183,000/yr ($15,250/mo), the amount as adjusted March 1, 2024; income above the cap is judicial discretion", "N.Y. Dom. Rel. Law \u00a7240(1-b)(c)(4),(5) \u2014 reasonable child care and health insurance costs are prorated between the parents in the same proportion as each parent's income is to the combined parental income" ], "expected": { "result": { "state": "NY", "model": "income_shares", "guideline_support_amount": 1625, "obligor_share_pct": 67, "obligee_share_pct": 33, "calculation_detail": { "obligor_adjusted_income": 6500, "obligee_adjusted_income": 3200, "combined_monthly_income": 9700, "income_considered": 9700, "income_cap_applied": false, "percentage_applied": 0.25, "basic_support_obligation": 2425, "obligor_share_basic": 1625, "childcare_credit": 536, "childcare_paid_by": "obligee", "health_insurance_credit": 147, "health_insurance_paid_by": "obligor", "extraordinary_credit": 0, "extraordinary_paid_by": "obligee", "melson": null, "final_transfer_amount": 2014 }, "parenting_time_adjustment": { "overnights": 146, "threshold_overnights": null, "threshold_met": false, "adjustment_applied": false, "credit_amount": 0, "note": "New York's guideline has no formula-based parenting time credit; shared-custody adjustments are case-law driven judicial discretion." }, "income_basis": "CSSA income: gross income minus FICA/Medicare and NYC/Yonkers local taxes actually paid (DRL \u00a7240(1-b)(b)(5)); caller must supply CSSA income", "worksheet": "NY CSSA worksheet (DRL \u00a7240(1-b)) 2026-01", "rules_version": "CSSA; SSL \u00a7111-i(2)(b) cap as adjusted 2024-03-01", "effective_date": "2026-01-01", "notes": [ "Combined income above the $15,250/mo CSSA cap is judicial discretion; this calculation applies the percentage to capped income only", "5+ children percentage encoded at the statutory floor of 35% ('no less than 35%')" ] } } }, { "id": "employment-law-ak-minimum-wage-lookup", "api": "employment-law", "suite": "compliance", "title": "Alaska minimum wage as of 2026-07-05", "why": "Point-in-time statutory lookup: returns $14.00 effective 2026-07-01 (Ballot Measure 1 step) with the $15.00 change scheduled 2027-07-01 and the AS 23.10.065 citation.", "endpoint": "/employment-law/lookup", "request": { "state": "AK", "law_type": "minimum_wage", "as_of_date": "2026-07-05" }, "tier": "beta", "data_as_of": "2026-01-01", "formula_version": "2026.1", "citations": [ "Alaska Stat. \u00a723.10.065 as amended by 2024 Ballot Measure 1 \u2014 $13.00 eff 7/1/2025, $14.00 eff 7/1/2026, $15.00 eff 7/1/2027, then CPI-adjusted", "Alaska Stat. \u00a723.10.065(c) / long-standing state rule \u2014 no tip credit; tipped employees receive the full minimum wage" ], "expected": { "result": { "state": "AK", "law_type": "minimum_wage", "status": "ok", "not_loaded_reason": null, "current": { "value": { "basic_hourly": 14, "tipped_cash_minimum": 14, "tip_credit_allowed": false }, "effective_date": "2026-07-01", "description": "Ballot Measure 1 step 2" }, "upcoming_changes": [ { "effective_date": "2027-07-01", "value": { "basic_hourly": 15, "tipped_cash_minimum": 15, "tip_credit_allowed": false }, "amount_known": true, "description": "Ballot Measure 1 step 3", "confidence": "high" }, { "effective_date": "2028-07-01", "value": null, "amount_known": false, "description": "Annual CPI adjustment begins \u2014 amount not announced as of data vintage", "confidence": "high" } ], "stale_risk": false, "stale_risk_reason": null, "confidence": "high", "sources": [ "Alaska Stat. \u00a723.10.065 as amended by 2024 Ballot Measure 1 \u2014 $13.00 eff 7/1/2025, $14.00 eff 7/1/2026, $15.00 eff 7/1/2027, then CPI-adjusted", "Alaska Stat. \u00a723.10.065(c) / long-standing state rule \u2014 no tip credit; tipped employees receive the full minimum wage" ], "verify_flags": [], "notes": null, "last_verified": "2026-01-01", "freshness_warning": "Data vintage 2026-01-01. Jul 1, 2026 CPI adjustments (DC, OR) and all 2027 indexed amounts are not loaded; affected lookups return stale_risk=true." } } } ] }