Fewshot Attempt 02

Private Wealth Advisory Structured Output Skill

Environment

• API base URL: GDPEVO_ENV_BASE_URL=http://34.46.77.124:8008 (set via harness as API_BASE; this file overrides any localhost references).
• Use curl to query the advisory API. The API serves client records, source documents, account exports, life-insurance records, trust candidates, tax policy constants, and RMD factors.
• Output format: JSON only, conforming to input/payloads/answer_template.json. No prose outside the JSON object. Return valid JSON with no trailing text.
• Numbers are JSON numbers (not strings). USD amounts are rounded to cents (2 decimal places). Dates are ISO 8601 YYYY-MM-DD.

Step 1 — Identify the Engagement Type

Read input/payloads/answer_template.json to determine analysis_type from the fields.analysis_type enum. Four engagement types exist:

The template's required_top_level_keys and fields fully define the output schema. Build the output JSON by populating every required key from the template.

Step 2 — Fetch Client Data from the Advisory API

For every engagement, query the API for:

1. Client profile — GET {API_BASE}/clients/{client_id} — returns demographics, goals, risk tolerance, signed profile data.
2. Account/custodian records — GET {API_BASE}/clients/{client_id}/accounts — returns IRA/401k balances, Roth balances, account types, custodian-exported values.
3. Policy/insurance records (if ILIT or estate liquidity) — GET {API_BASE}/clients/{client_id}/policies — death benefit, annual premium, policy ownership.
4. Trust candidates (if GRAT/CRAT or estate liquidity) — GET {API_BASE}/clients/{client_id}/trusts — GRAT/CRAT parameters, term, funding amount.
5. Tax constants — GET {API_BASE}/constants — returns estate tax rate, gift tax annual exclusion, RMD start age, income tax brackets, 7520 rate.
6. CRM notes — GET {API_BASE}/clients/{client_id}/crm — older imported records that may conflict.

Some records conflict because they were imported from different systems at different times. See Source Resolution below.

Step 3 — Resolve Conflicting Sources

When multiple sources return different values for the same field, use this precedence hierarchy:

Profile / goal / beneficiary / personal-info sources

SIGNED_PROFILE  >  ATTORNEY_MEMO  >  CUSTODIAN_EXPORT  >  CRM_NOTE  >  STALE_MARKETING_INTAKE

Account / IRA / 401k / custodian-numeric sources

CUSTODIAN_EXPORT  >  SIGNED_PROFILE  >  CRM_NOTE

Asset / trust-funding / basis sources

ATTORNEY_MEMO  >  SIGNED_PROFILE  >  CRM_NOTE

Policy / insurance / death-benefit sources

SIGNED_PROFILE  >  ATTORNEY_MEMO  >  CUSTODIAN_EXPORT  >  CRM_NOTE

Rule of thumb: The most recently verified or legally binding source wins. SIGNED_PROFILE is the top authority for client-intent fields; CUSTODIAN_EXPORT is the top authority for actual account balances; ATTORNEY_MEMO is the top authority for trust/asset legal structures. STALE_MARKETING_INTAKE is never selected as a controlling source in any of the training examples.

Step 4 — Tax Policy Constants (Hardcoded Rules)

These constants are drawn from the advisory environment's tax policy and are consistent across all training examples:

Verify at runtime: Always fetch /constants from the API; do not hardcode values that the API might override. The table above captures the consensus values observed in training examples.

Step 5 — Engagement-Specific Calculation Rules

A. roth_conversion_rmd

RMD first year:

• If current_age >= 73: first_rmd_year = current_year
• If current_age < 73: first_rmd_year = current_year + (73 - current_age)

Conversion plan:

• first_conversion_year = current planning year (typically 2026 in training).
• conversion_years = number of years from first_conversion_year up to (but not including) first_rmd_year. In the staged-conversion pattern, conversions happen every year until RMDs begin.
• conversion_years_positive = conversion_years (always equals conversion_years; 0 if no conversion).
• annual_conversion_amount = the fixed dollar amount converted each year, chosen to fill the current tax bracket without pushing into the next bracket. This is the IRA balance eligible for conversion divided by conversion_years, or bracket-headroom-limited.
• total_converted = annual_conversion_amount × conversion_years.
• total_conversion_tax = total_converted × income_tax_rate (32%).

RMD projection:

• horizon_year = planning horizon from request memo.
• baseline_rmd_tax_through_horizon = total income tax paid on RMDs from first_rmd_year through horizon_year assuming NO conversions.
• conversion_rmd_tax_through_horizon = total income tax paid on RMDs from first_rmd_year through horizon_year assuming the conversion plan is executed.
• rmd_tax_savings_through_horizon = baseline_rmd_tax_through_horizon - conversion_rmd_tax_through_horizon.

Legacy projection:

• projected_roth_balance_horizon = Roth balance at horizon_year after all conversions and growth.
• projected_traditional_balance_horizon = Traditional IRA balance at horizon_year after conversions and RMD withdrawals.
• heir_tax_profile: MOSTLY_TAX_FREE if Roth dominates, MOSTLY_TAXABLE if traditional dominates, MIXED_TAXABLE_AND_TAX_FREE otherwise.

Recommendation logic:

• STAGED_ROTH_CONVERSION + SUITABLE when conversions reduce lifetime tax and there is bracket headroom.
• DEFER when near RMD age with insufficient conversion runway.
• NO_CONVERSION when conversion tax exceeds RMD tax savings.
• Risk flags: TAX_BRACKET_MANAGEMENT (default), LIQUIDITY_CONSTRAINT (insufficient non-retirement cash for conversion tax), RMD_NEAR_TERM (first RMD within 2 years).

B. ilit_crummey_implementation

Gift plan:

• planning_year = current year.
• annual_exclusion_per_beneficiary = current gift tax annual exclusion ($20,000 in 2026; verify via API).
• beneficiary_count = number of ILIT beneficiaries (equals number of Crummey withdrawal power holders).
• annual_exclusion_capacity = annual_exclusion_per_beneficiary × beneficiary_count.
• annual_premium = total annual premium from the controlling policy source.
• premium_gap = max(0, annual_premium - annual_exclusion_capacity). Zero means premiums are fully covered by annual exclusions.

Administration:

• notices_required = beneficiary_count (one Crummey notice per beneficiary).
• contribution_date = date contributions are made to the ILIT (from API or advisor memo).
• notice_due_date = contribution_date + 7 calendar days.
• withdrawal_window_end = notice_due_date + 30 calendar days (or contribution_date + 37 days).
• earliest_premium_payment_date = withdrawal_window_end + 1 day.
• dedicated_bank_account_required = true (always required for ILIT Crummey administration to avoid commingling).

Estate result:

• death_benefit = face amount from controlling policy source.
• estate_inclusion_risk = same value as recommendation.risk_flag.
• projected_outside_estate_if_implemented = death_benefit when ILIT is properly structured (full exclusion); may be less than death_benefit if there is a lookback period or inclusion risk.
• tax_liquidity_support = death_benefit × 0.40 (estate tax that the death benefit can cover).

Recommendation logic:

• FUND_WITH_CRUMMEY_NOTICES + SUITABLE_WITH_ADMINISTRATION when premium_gap = 0 and no lookback issue.
• USE_LIFETIME_EXEMPTION_FOR_SHORTFALL when premium_gap > 0.
• USE_NEW_POLICY_OR_ACCEPT_LOOKBACK when policy was recently transferred (within 3-year lookback).
• DISCLOSE_LOOKBACK_AND_USE_EXEMPTION when both lookback and shortfall apply.
• Risk flags: LOW_IF_FORMALITIES_MET (default), EXCLUSION_SHORTFALL (premium_gap > 0), THREE_YEAR_LOOKBACK, THREE_YEAR_LOOKBACK_AND_EXCLUSION_SHORTFALL.

C. trust_comparison

Estate context:

• taxable_estate = gross estate - exemption used (from client records).
• estate_tax_exposure = taxable_estate × 0.40.
• liquid_assets_available = cash + marketable securities from account records.
• liquidity_gap_before_planning = max(0, estate_tax_exposure - liquid_assets_available).

GRAT:

• term_years = GRAT term from trust candidate (typically 2–5 years; shorter term favors remainder passing to heirs).
• projected_remainder_to_heirs = funded amount grown at hurdle rate (7520 rate) over term_years, minus annuity payments back to grantor; remainder passes to heirs.
• estimated_estate_tax_reduction = projected_remainder_to_heirs × 0.40 (assets removed from taxable estate).
• mortality_inclusion_risk = TERM_SURVIVAL_REQUIRED (grantor must survive the GRAT term for assets to pass outside the estate).

CRAT:

• term_years = CRAT term (typically life or 20 years).
• projected_charitable_remainder = funded amount grown at the CRAT rate over term_years, minus annuity payments; remainder to charity.
• estimated_income_tax_deduction = present value of the charitable remainder interest (discounted at 7520 rate).
• family_transfer_fit: LOW (CRAT primarily benefits charity, not heirs), MODERATE, or HIGH.

Recommendation logic:

• preferred_strategy: GRAT when rationale_code = CHILDREN_TRANSFER_PRIORITY; CRAT when PHILANTHROPIC_PRIORITY.
• alternate_role: SECONDARY_CHARITABLE_TOOL when GRAT is primary; SECONDARY_FAMILY_TRANSFER_TOOL when CRAT is primary.

D. estate_liquidity_action_plan

This engagement combines ILIT analysis with a trust transfer comparison plus an action set.

Estate context: Same calculation rules as trust_comparison above.

ILIT section: Same calculation rules as ilit_crummey_implementation above, but only the subset fields listed in the template (annual_exclusion_capacity, premium_gap, estate_inclusion_risk, projected_outside_estate_if_implemented).

Trust transfer section: Same as trust_comparison above but includes BOTH projected_remainder_to_heirs/estimated_estate_tax_reduction (GRAT fields) AND projected_charitable_remainder (CRAT field), since both trusts are modeled for the action plan.

Action set: Select from these five actions, then sort alphabetically:

• ATTORNEY_DRAFT_REVIEW
• CRAT_FOR_CHARITABLE_REMAINDER
• GRAT_FOR_APPRECIATING_SHARES
• ILIT_CRUMMEY_NOTICE_CYCLE
• LIFETIME_EXEMPTION_ALLOCATION

Recommendation logic:

• COMBINE_ILIT_AND_GRAT when both ILIT is suitable and GRAT transfers significant value to heirs.
• CRAT_WITH_LIQUIDITY_REVIEW when charitable intent exists and liquidity gap is large.
• ILIT_WITH_EXEMPTION_REVIEW when ILIT is suitable but trust transfer is not.
• Sequencing: ILIT_FIRST_THEN_GRAT (standard ordering), TRUST_DECISION_FIRST, ILIT_FIRST_THEN_ATTORNEY_REVIEW.
• Risk flags: same set as ilit_crummey_implementation.

Step 6 — Output Construction Checklist

1. Set task_id to the task identifier provided by the harness (e.g., train_001, test_001).
2. Set client_id and analysis_type from the request memo and template.
3. Populate every required_top_level_key from the template — missing keys will fail validation.
4. All enum values must match the template exactly (case-sensitive).
5. All USD amounts are JSON numbers rounded to 2 decimal places.
6. All years/integers are JSON integers (no decimal point).
7. All dates are ISO strings YYYY-MM-DD.
8. action_set lists must be sorted alphabetically.
9. source_resolution fields must use the exact enum values from the template.
10. Remove any computed/scratch fields not in the template (some templates include optional context fields like planning_year, exemption_used, liquid_assets_available in estate_context; include these if present in the template even if not in required_top_level_keys, as they appear in gold answers).

Common Pitfalls

1. Source conflicts: Do not average conflicting values. Pick one controlling source per domain using the hierarchy above and use only that source's values.
2. RMD age: Use 73, not 72 or 75. Recent legislation (SECURE 2.0) moved the age; the advisory environment uses 73.
3. Tax rate double-application: total_conversion_tax is the income tax on the conversion itself, NOT the estate tax. Estate tax (40%) only applies to estate/legacy fields.
4. Growth compounding: Project balances forward with annual compounding. Do not use simple interest.
5. conversion_years_positive: Must equal conversion_years. If no conversion, both are 0; otherwise both are the positive integer count.
6. premium_gap floor: Never negative. Use max(0, annual_premium - annual_exclusion_capacity).
7. liquidity_gap_before_planning floor: Never negative. Use max(0, estate_tax_exposure - liquid_assets_available).
8. Crummey notice timing: withdrawal_window_end is 30 days after notice_due_date, not 30 days after contribution_date. The 30-day Crummey window starts when notice is given.
9. action_set ordering: Alphabetical sort is scored. "GRAT_FOR_APPRECIATING_SHARES" comes before "ILIT_CRUMMEY_NOTICE_CYCLE".
10. Never select STALE_MARKETING_INTAKE as a controlling source. It represents outdated lead-gen data and should never be the final authority for any resolved field.