Fewshot Attempt 03

Private-Wealth Advisory Solver SOP

Executable procedure for producing the single JSON object each engagement asks for. Inputs per task: input/prompt.txt, input/payloads/request_memo.md, input/payloads/answer_template.json. Return ONLY a JSON object conforming to the template — no prose. All USD numbers are JSON numbers rounded to cents; all dates are ISO YYYY-MM-DD.

1. Remote API workflow

Base URL: <remote-env-url> (the harness may expose it as API_BASE; prefer $API_BASE when set, otherwise the URL above). Use only this remote API.

Endpoint call order (GET, all take client_id except where noted):

1. GET /api/health -> sanity check {"ok": true}.
2. GET /api/clients/<client_id> -> base record: age, marital_status, filing_status, planning_year, estate_value, liquid_assets.
3. GET /api/source-documents?client_id=<id> -> the CONFLICTING docs (each has source_type in {CRM_NOTE, ATTORNEY_MEMO, SIGNED_PROFILE, STALE_MARKETING_INTAKE} plus effective_date and a facts map).
4. GET /api/retirement-accounts?client_id=<id> -> retirement account(s), each tagged source_type: CUSTODIAN_EXPORT: traditional_balance, roth_balance, expected_return, rmd_start_age, recommended_conversion_years.
5. GET /api/life-insurance?client_id=<id> -> proposed ILIT policy: death_benefit, annual_premium, planned_contribution_date, is_existing_policy_transfer.
6. GET /api/trust-candidates?client_id=<id> -> one trust case: asset_value, expected_growth_rate, grat_term_years, grat_annuity_rate, crat_term_years, crat_payout_rate.
7. GET /api/policies/tax -> constants (see §3).
8. GET /api/rmd-factors -> {age: divisor} (73->26.5, 74->25.5, ... 99->6.8).

Only fetch endpoints the analysis type needs, but always fetch clients, source-documents, and the relevant detail endpoint(s).

2. Reading the engagement & planning horizon

• analysis_type: determined by the memo engagement line. Four types: roth_conversion_rmd, ilit_crummey_implementation, trust_comparison, estate_liquidity_action_plan.
• planning_year: take from the client base record / signed profile (e.g. 2026). It is the base year for conversions, estate context, and contribution dates.
• RMD horizon (roth only): parse the request memo for the literal Planning horizon year: YYYY (or a ... through YYYY phrase). That year is rmd_projection.horizon_year and the RMD simulation runs through it inclusive. The other three analysis types have no horizon concept.
• task_id, client_id: copy from the prompt/template verbatim.

3. Tax / policy constants (/api/policies/tax)

• annual_gift_exclusion keyed by year; use the entry for planning_year (per-beneficiary Crummey exclusion).
• estate_tax_exemption keyed by year; use the entry for planning_year.
• estate_tax_rate (e.g. 0.40).
• conversion_bracket_targets keyed by filing_status (MFJ/SINGLE/HOH) -> the taxable-income ceiling to fill with conversions each year.
• max_crat_term_years (e.g. 20) and charitable_deduction_rate (e.g. 0.35).

4. Source-resolution precedence

Conflict resolution is by FACT-FAMILY AUTHORITY, not a single global ranking. For each family, the AUTHORITY source type controls both the value used and the reported source_resolution field; if the authority is absent for a client, fall back by the precedence chain SIGNED_PROFILE > ATTORNEY_MEMO > CUSTODIAN_EXPORT > CRM_NOTE > STALE_MARKETING_INTAKE (STALE_MARKETING_INTAKE is always lowest; treat it as unreliable).

Authority by family:

• Personal profile, beneficiary count, planning goals (family_transfer_priority, philanthropic_intent), annual_non_ira_income, marginal_tax_rate, age, planning_year, filing/marital status, liquid_assets -> SIGNED_PROFILE (fall back to ATTORNEY_MEMO, then CRM_NOTE).
• Retirement-account balances, expected_return, rmd_start_age, recommended_conversion_years -> CUSTODIAN_EXPORT (these come from /api/retirement-accounts, whose records are tagged CUSTODIAN_EXPORT).
• Estate / trust-asset valuation (estate_value, trust asset_value, GRAT/CRAT assumptions) -> ATTORNEY_MEMO (the attorney memo is the estate/trust valuation authority; fall back to SIGNED_PROFILE, then CRM_NOTE).
• Insurance policy terms (death_benefit, annual_premium, planned_contribution_date, is_existing_policy_transfer) -> SIGNED_PROFILE (the policy is authorized under the signed engagement; values are read from /api/life-insurance).

Reported source_resolution (fields depend on analysis type):

• roth: controlling_profile_source = SIGNED_PROFILE, controlling_account_source = CUSTODIAN_EXPORT.
• ilit: controlling_beneficiary_source = SIGNED_PROFILE, controlling_policy_source = SIGNED_PROFILE.
• trust_comparison: controlling_goal_source = SIGNED_PROFILE, controlling_asset_source = ATTORNEY_MEMO.
• estate_liquidity: controlling_goal_source = SIGNED_PROFILE, controlling_policy_source = SIGNED_PROFILE.

5. Common calculation conventions

• Round every USD output to cents (round half up) as the LAST step; for derived products (e.g. estate-tax-reduction = remainder * rate), compute from the UNROUNDED intermediate, then round.
• Growth: compound annually as (1+rate)**years (use full float precision, do not round intermediate powers).
• Dates: ISO YYYY-MM-DD; use true calendar-day arithmetic (Python date + timedelta).
• marginal_tax_rate (SIGNED_PROFILE) is the tax rate applied to conversions AND to each year's RMD amount.

6. Analysis A — roth_conversion_rmd

Inputs: /retirement-accounts (T0=traditional_balance, R0=roth_balance, r= expected_return, rmd_start_age, conv_years=recommended_conversion_years), SIGNED_PROFILE (mtr, inc=annual_non_ira_income, age0=age, filing_status), /policies/tax bracket target, /rmd-factors, memo horizon.

Conversion plan:

• first_conversion_year = planning_year.
• conversion_years = conv_years (CUSTODIAN_EXPORT).
• annual_conversion_amount = max(0, bracket_target[filing_status] - inc) (flat each year; income does NOT grow).
• conversion_years_positive = count of conversion years with a positive amount (capped by remaining balance; equals conversion_years when bracket > income and balance suffices).
• total_converted = annual_conversion_amount * conversion_years_positive.
• total_conversion_tax = total_converted * mtr.
• first_rmd_year = planning_year + (rmd_start_age - age0) (age0 is the client's age IN the planning year).

Year-by-year RMD projection (loop y from planning_year through horizon INCLUSIVE; age = age0 + (y - planning_year)):

BASELINE (no conversion): trad = T0; base_tax = 0.

for each y:
    if y >= first_rmd_year:
        rmd_amt = trad / rmd_factor[age]
        base_tax += rmd_amt * mtr
        trad = (trad - rmd_amt) * (1 + r)
    else:
        trad = trad * (1 + r)

CONVERSION scenario: trad = T0; roth = R0; conv_tax = 0; conversion years = {planning_year .. planning_year + conv_years - 1}.

for each y:
    conv = annual_conversion_amount if y in conversion_years else 0
    trad = trad - conv           # conversion taken first, at start of year
    roth = roth + conv           # into Roth before this year's growth
    if y >= first_rmd_year:
        rmd_amt = trad / rmd_factor[age]   # RMD base is AFTER conversion
        conv_tax += rmd_amt * mtr
        trad = (trad - rmd_amt) * (1 + r)
    else:
        trad = trad * (1 + r)
    roth = roth * (1 + r)        # Roth (incl. this year's conversion) grows

• baseline_rmd_tax_through_horizon = base_tax.
• conversion_rmd_tax_through_horizon = conv_tax.
• rmd_tax_savings_through_horizon = base_tax - conv_tax.
• projected_roth_balance_horizon = roth at end of horizon (CONVERSION scenario).
• projected_traditional_balance_horizon = trad at end of horizon (CONVERSION scenario).
• horizon_year = memo horizon.

Recommendation:

• primary_action = STAGED_ROTH_CONVERSION if annual_conversion_amount > 0 and conv_years > 0, else NO_CONVERSION (or DEFER).
• suitability = SUITABLE when positive conversion, else DEFER/BORDERLINE.
• risk_flag: TAX_BRACKET_MANAGEMENT (default). Use LIQUIDITY_CONSTRAINT if liquid_assets < total_conversion_tax; use RMD_NEAR_TERM if first_rmd_year <= planning_year (already at/ past RMD age).
• heir_tax_profile: MIXED_TAXABLE_AND_TAX_FREE if both projected balances > 0; MOSTLY_TAX_FREE if traditional balance <= 0 and roth > 0; MOSTLY_TAXABLE if roth balance <= 0.

7. Analysis B — ilit_crummey_implementation

Inputs: /life-insurance policy, SIGNED_PROFILE beneficiary_count, /policies/tax annual_gift_exclusion[planning_year], estate_tax_rate.

gift_plan:

• planning_year = client planning year.
• annual_exclusion_per_beneficiary = annual_gift_exclusion[planning_year].
• beneficiary_count = from SIGNED_PROFILE.
• annual_exclusion_capacity = annual_exclusion_per_beneficiary * beneficiary_count.
• annual_premium = policy annual_premium.
• premium_gap = max(0, annual_premium - annual_exclusion_capacity).

administration (calendar-day arithmetic):

• notices_required = beneficiary_count (one Crummey notice per beneficiary).
• contribution_date = policy planned_contribution_date.
• notice_due_date = contribution_date + 7 days.
• withdrawal_window_end = notice_due_date + 30 days.
• earliest_premium_payment_date = withdrawal_window_end + 1 day.
• dedicated_bank_account_required = true (always for an ILIT Crummey cycle).

estate_result:

• death_benefit = policy death_benefit.
• estate_inclusion_risk = the risk_flag (see below).
• projected_outside_estate_if_implemented = death_benefit (the ILIT removes the full death benefit from the gross estate when formalities are met).
• tax_liquidity_support = death_benefit * estate_tax_rate.

risk_flag / primary_action decision tree (from is_existing_policy_transfer + premium_gap):

• not existing AND gap 0 -> LOW_IF_FORMALITIES_MET, action FUND_WITH_CRUMMEY_NOTICES, suitability SUITABLE_WITH_ADMINISTRATION.
• not existing AND gap > 0 -> EXCLUSION_SHORTFALL, action USE_LIFETIME_EXEMPTION_FOR_SHORTFALL.
• existing AND gap 0 -> THREE_YEAR_LOOKBACK, action USE_NEW_POLICY_OR_ACCEPT_LOOKBACK.
• existing AND gap > 0 -> THREE_YEAR_LOOKBACK_AND_EXCLUSION_SHORTFALL, action DISCLOSE_LOOKBACK_AND_USE_EXEMPTION.

8. Analysis C — trust_comparison

Inputs: /trust-candidates (asset_value V, expected_growth_rate g, grat_term_years, grat_annuity_rate, crat_term_years, crat_payout_rate), SIGNED_PROFILE goals (family_transfer_priority, philanthropic_intent) + estate facts, estate_tax_rate, charitable_deduction_rate, max_crat_term_years.

estate_context:

• planning_year = client planning year.
• exemption_used = (2 if married/MFJ else 1) * estate_tax_exemption[planning_year].
• taxable_estate = estate_value - exemption_used (estate_value from ATTORNEY_MEMO authority, fallback SIGNED_PROFILE).
• estate_tax_exposure = taxable_estate * estate_tax_rate.
• liquid_assets_available = liquid_assets (SIGNED_PROFILE).
• liquidity_gap_before_planning = max(0, estate_tax_exposure - liquid_assets_available).

Formulas (compute from UNROUNDED values, round outputs to cents):

• GRAT projected_remainder_to_heirs = V*(1+g)**grat_term_years - grat_annuity_rate*V*grat_term_years.
• GRAT estimated_estate_tax_reduction = round(projected_remainder_to_heirs_unrounded * estate_tax_rate, 2).
• GRAT term_years = grat_term_years; mortality_inclusion_risk = TERM_SURVIVAL_REQUIRED.
• CRAT projected_charitable_remainder = V*(1+g)**crat_term_years - crat_payout_rate*V*crat_term_years.
• CRAT estimated_income_tax_deduction = round(projected_charitable_remainder_unrounded * charitable_deduction_rate, 2).
• CRAT term_years = crat_term_years (== max_crat_term_years).

Recommendation:

• preferred_strategy = GRAT if family_transfer_priority == high; CRAT if philanthropic_intent == high.
• rationale_code = CHILDREN_TRANSFER_PRIORITY (GRAT) or PHILANTHROPIC_PRIORITY (CRAT).
• alternate_role = SECONDARY_CHARITABLE_TOOL (if GRAT preferred) or SECONDARY_FAMILY_TRANSFER_TOOL (if CRAT preferred).
• CRAT family_transfer_fit = LOW when GRAT is preferred; else MODERATE/HIGH.

9. Analysis D — estate_liquidity_action_plan

Combines an estate_context, a condensed ILIT block, a trust_transfer block, and an action_set. Inputs: same as B + C for the same client.

estate_context: same formulas as §8.

ilit (condensed):

• annual_exclusion_capacity = annual_gift_exclusion[planning_year] * beneficiary_count.
• premium_gap = max(0, annual_premium - annual_exclusion_capacity).
• estate_inclusion_risk = risk_flag from the same decision tree as §7.
• projected_outside_estate_if_implemented = death_benefit.

trust_transfer:

• preferred_strategy = GRAT if family_transfer_priority == high else CRAT.
• projected_remainder_to_heirs = GRAT remainder formula (§8).
• estimated_estate_tax_reduction = round(remainder_unrounded * estate_tax_rate, 2).
• projected_charitable_remainder = CRAT remainder formula (§8).

recommendation:

• primary_action = COMBINE_ILIT_AND_GRAT when ILIT is fundable (gap 0) and GRAT is preferred; CRAT_WITH_LIQUIDITY_REVIEW when CRAT preferred with a liquidity gap; ILIT_WITH_EXEMPTION_REVIEW when ILIT has a premium_gap and no trust driver.
• sequencing = ILIT_FIRST_THEN_GRAT when combining ILIT + GRAT; TRUST_DECISION_FIRST when CRAT; ILIT_FIRST_THEN_ATTORNEY_REVIEW when ILIT-only.
• risk_flag = the ILIT risk_flag (decision tree §7).

action_set: choose from the enum set {ATTORNEY_DRAFT_REVIEW, CRAT_FOR_CHARITABLE_REMAINDER, GRAT_FOR_APPRECIATING_SHARES, ILIT_CRUMMEY_NOTICE_CYCLE, LIFETIME_EXEMPTION_ALLOCATION} and SORT ALPHABETICALLY. Selection:

• Always include ATTORNEY_DRAFT_REVIEW (combined plan needs attorney drafting).
• Include ILIT_CRUMMEY_NOTICE_CYCLE when an ILIT is being funded.
• Include GRAT_FOR_APPRECIATING_SHARES when preferred_strategy == GRAT.
• Include CRAT_FOR_CHARITABLE_REMAINDER when preferred_strategy == CRAT.
• Include LIFETIME_EXEMPTION_ALLOCATION when premium_gap > 0.

10. Common mistakes to avoid

• Wrong source winning: do NOT let CRM_NOTE or STALE_MARKETING_INTAKE override SIGNED_PROFILE for profile/goal facts, and do NOT let SIGNED_PROFILE override ATTORNEY_MEMO for estate/trust-asset valuation. Use the family-authority rule in §4.
• Wrong horizon year: read the horizon ONLY from the memo's Planning horizon year: YYYY line (roth tasks). Do not infer it from age or RMD start.
• Off-by-one conversion years: conversions run planning_year .. planning_year + recommended_conversion_years - 1; RMDs run first_rmd_year .. horizon INCLUSIVE. They may overlap (near-RMD client) — that is correct.
• RMD base wrong: in a year that is BOTH a conversion year and an RMD year, the RMD is computed AFTER subtracting the conversion (trad = trad - conv first).
• RMD factor lookup: use the client's age IN that year (age0 + (y - planning_year)), keyed on /rmd-factors (73->26.5, etc.). Do not recompute the table.
• Roth/ traditional balances at horizon: taken from the CONVERSION scenario, after conversions AND RMDs both deplete the balance; baseline is only used for the baseline_rmd_tax number.
• GRAT/CRAT rounding: estimated_estate_tax_reduction and estimated_income_tax_deduction MUST be computed from the UNROUNDED remainder, then rounded — rounding the remainder first loses a cent.
• Non-ISO dates: all administration dates must be YYYY-MM-DD strings produced by calendar-day arithmetic (+7, +30, +1), not month-string math.
• action_set not sorted: emit the estate-liquidity action_set in strict alphabetical order.
• Numbers as strings: every USD figure must be a JSON number (e.g. 80000.0), never a quoted string.
• Exemption multiplier: married/MFJ uses 2 * the per-person exemption; single uses 1 *. Wrong multiplier cascades into taxable_estate, exposure, and liquidity_gap.