# Self Attempt 03 > Private Wealth Advisory — Structured Planning Output Generator - Skill: `prism-shadow/self-attempt-03-46` (Agent Skill) - Install (CLI): `npx skillmds@latest add prism-shadow/self-attempt-03-46` - Raw SKILL.md: https://api.skillmd.com/api/skills/prism-shadow/self-attempt-03-46/raw - Safety review: pending - Works with: Claude Code, Claude.ai, OpenAI Codex - Category: Coding & Dev Tools - Author: prism-shadow (https://skillmd.com/u/prism-shadow) - Updated: 2026-09-17 - Page: https://skillmd.com/skills/prism-shadow/self-attempt-03-46 --- # Private Wealth Advisory — Structured Planning Output Generator ## Overview This skill produces structured JSON planning outputs for a private wealth advisory API. The advisory environment exposes client records, retirement accounts, life insurance policies, trust candidates, source documents with conflicting data, and IRS RMD life-expectancy factors. The task is to reconcile conflicting sources, compute tax-aware projections, and emit a JSON object that conforms to a supplied answer template. ## API Usage ### Base URL Use the harness-supplied `API_BASE` (typically `http://:8008`). Do **not** construct localhost URLs. ### Endpoints | Method | Path | Query params | Returns | |--------|------|-------------|---------| | GET | `/api/health` | — | `{"ok":true,"service":"private-wealth-advisory"}` | | GET | `/api/clients` | — | Array of all client records | | GET | `/api/clients/{client_id}` | — | Single client record | | GET | `/api/retirement-accounts` | `?client_id=CLT-XXXX` | Retirement account(s) for client | | GET | `/api/life-insurance` | `?client_id=CLT-XXXX` | Life insurance policy for client | | GET | `/api/trust-candidates` | `?client_id=CLT-XXXX` | Trust candidate (GRAT/CRAT inputs) for client | | GET | `/api/source-documents` | `?client_id=CLT-XXXX` | All source documents for client | | GET | `/api/rmd-factors` | — | Map of age (string) → RMD divisor (float), ages 73–99 | **Pattern**: Always use the query-parameter form `?client_id=CLT-XXXX` when fetching per-client resources rather than filtering client-side. Every data endpoint supports it. The sub-path form `/api/clients/{id}/accounts` etc. is **not reliable** — use the query-parameter form on the dedicated resource endpoint instead. ### HTTP client Use `curl -s` with the base URL. Responses are JSON. The server runs Python `BaseHTTP/0.6`; only GET is supported (POST/OPTIONS/HEAD return errors). --- ## Data Model Reference ### Client Record (`/api/clients` and `/api/clients/{id}`) ``` client_id : string "CLT-XXXX" (always uppercase CLT, dash, digits) household_name : string age : integer (primary client age as of planning_year) marital_status : "married" | "single" filing_status : "MFJ" | "SINGLE" | "HOH" planning_year : integer (2026 for the current train/test cohort) estate_value : number gross taxable estate in USD liquid_assets : number cash + marketable securities in USD record_status : "active" | "monitoring" advisor_team : string ``` The numeric `client_id` suffix always matches the task's client (e.g., task for CLT-1004 → client_id 1004). ### Retirement Account (`/api/retirement-accounts`) ``` account_id : string client_id : string source_type : "CUSTODIAN_EXPORT" (the authoritative account source) traditional_balance : number pre-tax IRA/401(k) balance in USD roth_balance : number Roth IRA balance in USD expected_return : number annual rate of return (decimal, e.g. 0.065) rmd_start_age : integer age when RMDs begin (73 per SECURE 2.0) recommended_conversion_years : integer suggested number of staged conversion years ``` - One record per client; all seen records are `CUSTODIAN_EXPORT`. - `rmd_start_age` is 73 for all observed clients (consistent with SECURE 2.0 Act). - When the SIGNED_PROFILE or CRM mentions account data, **CUSTODIAN_EXPORT still controls** account balances — it is the direct custodian feed. ### Life Insurance (`/api/life-insurance`) ``` policy_id : string "LIFE-CLT-XXXX" client_id : string proposed_owner : "ILIT" (all observed policies) death_benefit : number face amount in USD annual_premium : number annual premium in USD planned_contribution_date : ISO date "YYYY-MM-DD" is_existing_policy_transfer: boolean true → three-year lookback risk applies ``` - When `is_existing_policy_transfer` is `false`, this is a **new policy** — no lookback concern, standard Crummey administration applies. - When `true`, the policy was transferred from the insured within the last three years → `THREE_YEAR_LOOKBACK` risk flag; estate inclusion risk is elevated. ### Trust Candidate (`/api/trust-candidates`) ``` trust_case_id : string "TRUST-CLT-XXXX" client_id : string asset_value : number value of assets to place in trust, USD expected_growth_rate : number annual appreciation rate (decimal) grat_term_years : integer GRAT term (2–10 years range in practice) grat_annuity_rate : number IRS §7520 rate proxy for the GRAT annuity crat_term_years : integer CRAT term (always 20 in observed data) crat_payout_rate : number CRAT annual payout rate (always 0.055 = 5.5%) ``` - GRAT remainder ≈ `asset_value × (1 + growth)^years − annuity_stream`, where the annuity is calculated as a level-payment amortization using the `grat_annuity_rate` (the §7520 hurdle). The GRAT only delivers a remainder to heirs if growth exceeds the hurdle rate. - CRAT charitable remainder = present value of the remainder interest after the term, computed from `crat_payout_rate` and `crat_term_years`. CRAT provides an upfront income-tax deduction based on the charitable remainder interest. - `grat.mortality_inclusion_risk` is always `"TERM_SURVIVAL_REQUIRED"` — if the grantor dies during the GRAT term, assets are pulled back into the estate. ### Source Documents (`/api/source-documents`) ``` document_id : string "DOC-CLT-XXXX-{SRCTYPE}" client_id : string source_type : "SIGNED_PROFILE" | "ATTORNEY_MEMO" | "CRM_NOTE" | "CUSTODIAN_EXPORT" | "STALE_MARKETING_INTAKE" effective_date: ISO date "YYYY-MM-DD" title : string facts : object (keys vary by source_type; see below) ``` **Fact keys observed across documents:** - `age`, `planning_year`, `filing_status`, `marital_status` - `estate_value`, `liquid_assets` - `annual_non_ira_income` — total household income excluding IRA distributions - `marginal_tax_rate` — federal marginal rate (decimal: 0.32, 0.35, 0.37) - `beneficiary_count` — number of ILIT/gift beneficiaries - `philanthropic_intent` — `"low"` | `"moderate"` | `"high"` - `family_transfer_priority` — `"low"` | `"moderate"` | `"high"` **Typical document effective dates (observed pattern):** - `CRM_NOTE`: 2025-11-20 (oldest, imported from prior CRM — frequently stale) - `ATTORNEY_MEMO`: 2026-01-18 (intermediate) - `SIGNED_PROFILE`: 2026-02-06 (newest, client-signed — most authoritative) --- ## Source Resolution Rules ### Authority Hierarchy (most → least authoritative) ``` SIGNED_PROFILE > ATTORNEY_MEMO > CUSTODIAN_EXPORT > CRM_NOTE > STALE_MARKETING_INTAKE ``` ### Field-by-field controlling source selection | Field category | Controlling source | Rationale | |---|---|---| | Demographics (age, filing_status, marital_status) | `SIGNED_PROFILE` | Most recent client-confirmed data | | Income (annual_non_ira_income) | `SIGNED_PROFILE` | Client-confirmed; CRM values are stale | | marginal_tax_rate | `SIGNED_PROFILE` | Only present in SIGNED_PROFILE | | beneficiary_count | `SIGNED_PROFILE` | Attorney memo and CRM may have different counts | | estate_value, liquid_assets | `SIGNED_PROFILE` | Matches client record on `/api/clients` | | family_transfer_priority | `ATTORNEY_MEMO` or `SIGNED_PROFILE` | Use the more recent if they conflict; both usually agree on `"high"` | | philanthropic_intent | `SIGNED_PROFILE` | CRM often says `"moderate"` but signed profile is authoritative | | Account balances (traditional_balance, roth_balance) | `CUSTODIAN_EXPORT` | Direct custodian feed; only source for account data | | Policy data (death_benefit, annual_premium) | `/api/life-insurance` endpoint | Single source of truth | | Trust parameters (asset_value, growth, terms) | `/api/trust-candidates` endpoint | Single source of truth | ### source_resolution output fields - `controlling_profile_source`: nearly always `SIGNED_PROFILE` (most recent, client-signed) - `controlling_account_source`: always `CUSTODIAN_EXPORT` (direct feed, no other source) - `controlling_goal_source`: `SIGNED_PROFILE` for philanthropic/family-transfer intent - `controlling_beneficiary_source`: `SIGNED_PROFILE` for beneficiary_count - `controlling_policy_source`: `SIGNED_PROFILE` if available, else `ATTORNEY_MEMO` - `controlling_asset_source`: `ATTORNEY_MEMO` or `SIGNED_PROFILE` (estate/asset context) ### When sources conflict 1. Always prefer the source with the **most recent effective_date**. 2. If `CRM_NOTE` is the only source for a fact not present elsewhere, use it but flag as lower confidence. 3. `STALE_MARKETING_INTAKE` should **never** be selected as controlling — it is a pre-engagement marketing artifact. 4. When `SIGNED_PROFILE` and `ATTORNEY_MEMO` agree on a value, that value is doubly confirmed. --- ## Calculation Conventions ### General - All USD amounts: JSON **numbers** (not strings), rounded to **2 decimal places** (cents). - All dates: ISO 8601 **strings** `"YYYY-MM-DD"`. - Years: JSON integers. - Enum values: exactly as specified in the answer template (uppercase with underscores). - `task_id`: set to the task identifier string (e.g., `"train_001"`, `"test_001"`). - `client_id`: the stable `"CLT-XXXX"` identifier from the request memo. - `analysis_type`: exactly matches the template's `required_top_level_keys` value. ### Roth Conversion & RMD (`analysis_type: roth_conversion_rmd`) **Conversion plan:** - `first_conversion_year` = `planning_year` (2026). - `conversion_years` = `recommended_conversion_years` from the retirement account record. - `conversion_years_positive` = `max(1, conversion_years)`. Always an integer ≥ 1. - `annual_conversion_amount` = `traditional_balance / conversion_years`, rounded to cents. - `total_converted` = `annual_conversion_amount × conversion_years` (should equal `traditional_balance` if evenly divided). - `total_conversion_tax` = `total_converted × marginal_tax_rate` (simplified: all conversions taxed at the client's current marginal rate). Round to cents. **RMD projection:** - `horizon_year` = the planning horizon year from the request memo (e.g., 2046 for CLT-1001, 2042 for CLT-1005). - `first_rmd_year` = year when client reaches `rmd_start_age` (age 73). Compute as: `planning_year + (rmd_start_age − age)`. - **Baseline RMD tax** (`baseline_rmd_tax_through_horizon`): Project the traditional IRA balance forward each year without conversions, compute RMDs from `first_rmd_year` through `horizon_year`, sum the taxes on those RMDs at the client's marginal rate. - Growth: `balance_next = balance_current × (1 + expected_return) − rmd` - RMD for age A: `rmd = balance / rmd_factor[A]` - RMD tax for year Y: `rmd × marginal_tax_rate` - **Conversion RMD tax** (`conversion_rmd_tax_through_horizon`): Same projection but the traditional balance is reduced by the annual conversion amount each year during the conversion window, then grows and faces RMDs on the smaller remaining balance. - During conversion years (1 through `conversion_years`): `balance_next = (balance_current − annual_conversion_amount) × (1 + expected_return)` - After conversion years: same growth as baseline but from the reduced base. - Roth grows tax-free: `roth_next = (roth_current + annual_conversion_amount) × (1 + expected_return)` during conversion years. - `rmd_tax_savings_through_horizon` = `baseline_rmd_tax_through_horizon − conversion_rmd_tax_through_horizon`. This must be ≥ 0. **Legacy projection:** - `projected_roth_balance_horizon` = Roth balance at `horizon_year` (including converted amounts + growth). - `projected_traditional_balance_horizon` = Traditional IRA balance at `horizon_year` after all conversions, growth, and RMDs. - `heir_tax_profile`: - `"MOSTLY_TAX_FREE"` — if Roth balance > 70% of total retirement assets at horizon - `"MOSTLY_TAXABLE"` — if Traditional balance > 70% - `"MIXED_TAXABLE_AND_TAX_FREE"` — otherwise **Recommendation logic:** - `STAGED_ROTH_CONVERSION` — when `rmd_tax_savings_through_horizon > 0` and `conversion_years ≥ 1`. - `DEFER` — when the client is very close to RMD age (age ≥ 71) AND the savings are marginal, or when liquidity would be strained by conversion taxes. - `NO_CONVERSION` — when conversion produces no net benefit or negative savings. - `suitability`: - `SUITABLE` — clear tax savings, reasonable conversion horizon. - `BORDERLINE` — small savings or near-RMD-age client. - `DEFER` — near-RMD where waiting may be better; liquidity constraint. - `risk_flag`: - `TAX_BRACKET_MANAGEMENT` — large conversions could push into higher bracket. - `LIQUIDITY_CONSTRAINT` — conversion tax exceeds liquid_assets comfortably. - `RMD_NEAR_TERM` — client age ≥ 70 and first RMD within 3 years. ### ILIT Crummey (`analysis_type: ilit_crummey_implementation`) **Gift plan:** - `planning_year` = 2026. - `annual_exclusion_per_beneficiary` = $19,000 (2026 IRS annual gift tax exclusion; verify against current-year IRS figure — use $19,000 for 2026 unless the environment provides a different value). - `beneficiary_count` = from SIGNED_PROFILE facts. - `annual_exclusion_capacity` = `annual_exclusion_per_beneficiary × beneficiary_count`. Round to cents. - `annual_premium` = from `/api/life-insurance`. - `premium_gap` = `annual_premium − annual_exclusion_capacity`. If negative or zero, Crummey withdrawals fully cover the premium (gap = 0.00). If positive, there is a shortfall. **Administration dates:** - `contribution_date` = `planned_contribution_date` from the life insurance record. - `notice_due_date` = `contribution_date + 30 days`. Crummey notices must be sent within 30 days of contribution. - `withdrawal_window_end` = `notice_due_date + 30 days`. Standard Crummey withdrawal right period. - `earliest_premium_payment_date` = `withdrawal_window_end + 1 day`. Premium can only be paid after the withdrawal window closes. - `notices_required` = `beneficiary_count`. One Crummey notice per beneficiary. - `dedicated_bank_account_required` = `true` (ILITs need a separate trust checking account to respect formalities; always true for new ILIT implementations). **Estate result:** - `death_benefit` = from life insurance record. - `estate_inclusion_risk`: - `LOW_IF_FORMALITIES_MET` — new policy, properly administered. - `EXCLUSION_SHORTFALL` — `premium_gap > 0` but no lookback. - `THREE_YEAR_LOOKBACK` — `is_existing_policy_transfer = true` but premium fully covered by exclusions. - `THREE_YEAR_LOOKBACK_AND_EXCLUSION_SHORTFALL` — both lookback AND shortfall. - `projected_outside_estate_if_implemented` = `death_benefit` (ILIT removes the death benefit from the taxable estate if formalities are met). If there is lookback risk, this may be reduced or zero. - `tax_liquidity_support` = `death_benefit` (the insurance proceeds provide estate tax liquidity). **Recommendation logic:** - `FUND_WITH_CRUMMEY_NOTICES` — new policy, premium fully covered by exclusion capacity. - `USE_LIFETIME_EXEMPTION_FOR_SHORTFALL` — new policy but `premium_gap > 0`; use part of the lifetime gift/estate tax exemption to cover the gap. - `USE_NEW_POLICY_OR_ACCEPT_LOOKBACK` — existing transfer outside the three-year window. - `DISCLOSE_LOOKBACK_AND_USE_EXEMPTION` — existing transfer within three-year window; disclose risk and use exemption for any shortfall. - `suitability`: - `SUITABLE_WITH_ADMINISTRATION` — new policy, formalities can be met. - `BORDERLINE` — minor gaps or documentation concerns. - `NOT_SUITABLE` — three-year lookback makes the ILIT largely ineffective for estate tax purposes. - `risk_flag`: same enum as `estate_inclusion_risk`. ### GRAT vs CRAT (`analysis_type: trust_comparison`) **Estate context:** - `taxable_estate` = `estate_value` from the client record / SIGNED_PROFILE. - Federal estate tax exemption (2026): $13,990,000 per individual; $27,980,000 for MFJ. (Use the 2026 inflation-adjusted unified credit amount.) - Estate tax rate: 40% on amounts above the exemption. - `estate_tax_exposure` = `max(0, taxable_estate − exemption) × 0.40`. For MFJ, use the MFJ exemption; for SINGLE/HOH, use the individual exemption. - `liquidity_gap_before_planning` = `estate_tax_exposure − liquid_assets`. If negative (enough liquidity), set to 0.00. **GRAT calculation:** - `term_years` = `grat_term_years` from trust candidate. - Annual annuity payment = `asset_value × grat_annuity_rate` (simplified level-payment model; the §7520 rate sets the hurdle). - Projected asset value at end of term = `asset_value × (1 + expected_growth_rate)^term_years`. - `projected_remainder_to_heirs` = `max(0, projected_terminal_value − sum_of_annuity_payments)`. This is the amount passing to heirs free of gift tax. - `estimated_estate_tax_reduction` = `projected_remainder_to_heirs × 0.40` (assets removed from estate, assuming grantor survives the term). - `mortality_inclusion_risk` = always `"TERM_SURVIVAL_REQUIRED"`. **CRAT calculation:** - `term_years` = `crat_term_years` from trust candidate. - `projected_charitable_remainder` = present value of remainder after the payout term. Compute as: `asset_value / (1 + crat_payout_rate)^term_years` (simplified) or use the actuarial remainder factor implied by the payout rate and term. - Alternative: charitable remainder ≈ `asset_value × (1 − crat_payout_rate × term_years_adjusted)`. The IRS charitable remainder factor depends on the §7520 rate. For the 5.5% CRAT payout observed, compute the remainder interest accordingly. - `estimated_income_tax_deduction` = `projected_charitable_remainder` (limited to 30% or 50% of AGI depending on the charity type, but for planning purposes report the full amount). - `family_transfer_fit`: `"LOW"` | `"MODERATE"` | `"HIGH"` — based on how much value reaches family vs charity. - `"LOW"` — CRAT designed primarily for charity; family gets mainly the income stream. - `"MODERATE"` — balanced. - `"HIGH"` — the income stream provides meaningful family benefit while remainder goes to charity (wealth replacement trust scenario). **Recommendation logic:** - `preferred_strategy`: - `GRAT` — when `family_transfer_priority = "high"` AND `philanthropic_intent ∈ {"low", "moderate"}`. - `CRAT` — when `philanthropic_intent = "high"` OR when the client needs the upfront income-tax deduction. - `rationale_code`: - `CHILDREN_TRANSFER_PRIORITY` — GRAT chosen because family transfer is the primary goal. - `PHILANTHROPIC_PRIORITY` — CRAT chosen because charitable intent is dominant. - `alternate_role`: - `SECONDARY_CHARITABLE_TOOL` — when GRAT is primary, the CRAT can serve a secondary charitable purpose. - `SECONDARY_FAMILY_TRANSFER_TOOL` — when CRAT is primary, the GRAT can serve a secondary family transfer purpose. ### Estate Liquidity Action Plan (`analysis_type: estate_liquidity_action_plan`) This combines ILIT analysis + trust transfer recommendation + an ordered action set. - Use the same estate tax exposure and liquidity gap calculations as the trust comparison template. - Use the same ILIT analysis as the Crummey template. - `action_set`: A sorted (alphabetical) array of action enum strings. Select from: - `ATTORNEY_DRAFT_REVIEW` — always include; attorney must review all documents. - `CRAT_FOR_CHARITABLE_REMAINDER` — include if CRAT is a relevant strategy. - `GRAT_FOR_APPRECIATING_SHARES` — include if GRAT is a relevant strategy. - `ILIT_CRUMMEY_NOTICE_CYCLE` — include if ILIT is being implemented. - `LIFETIME_EXEMPTION_ALLOCATION` — include if premium_gap > 0 or estate tax exposure is significant. - Sort alphabetically before output. --- ## Common Pitfalls 1. **CRM data is stale**: `CRM_NOTE` dates to 2025-11-20. Its `beneficiary_count` and `annual_non_ira_income` frequently differ from the `SIGNED_PROFILE`. Never use CRM values when a more recent source exists. 2. **Account source cannot be overridden**: Retirement account balances come from `CUSTODIAN_EXPORT` only. Even if a source document mentions different balances, the custodian feed controls. 3. **`conversion_years_positive` vs `conversion_years`**: These are separate fields. `conversion_years_positive` must be ≥ 1 even if `conversion_years` is 0. In observed data, `conversion_years` is always ≥ 1, so they typically have the same value. 4. **RMD factor lookup by age as string**: The `/api/rmd-factors` endpoint returns string keys (`"73"`, `"74"`, etc.), not integers. Use string coercion when looking up divisors. 5. **Beneficiary count is from SIGNED_PROFILE, not CRM**: CRM often has a different (stale) beneficiary_count. SIGNED_PROFILE controls. 6. **Estate tax exemption depends on filing status**: MFJ clients get the combined exemption (~$27.98M for 2026); SINGLE/HOH clients get the individual exemption (~$13.99M). Use current-year IRS inflation-adjusted figures. 7. **Premium gap can be zero or negative**: When `annual_exclusion_capacity ≥ annual_premium`, `premium_gap` = 0.00 (not negative). The Crummey exclusions fully cover the premium. 8. **`action_set` must be sorted alphabetically**: The template explicitly requires this. Java/ASCII sort order: `ATTORNEY_DRAFT_REVIEW` < `CRAT_FOR_CHARITABLE_REMAINDER` < `GRAT_FOR_APPRECIATING_SHARES` < `ILIT_CRUMMEY_NOTICE_CYCLE` < `LIFETIME_EXEMPTION_ALLOCATION`. 9. **Dates are ISO strings, numbers are JSON numbers**: Do not quote numbers. Do not use epoch or other date formats. 10. **`total_conversion_tax` is the tax ON the conversions, not the total tax bill**: It equals `total_converted × marginal_tax_rate` (simplified single-bracket model). 11. **Projection calculations must use the correct growth rate**: RMD projections use `expected_return` from the retirement account. GRAT projections use `expected_growth_rate` from the trust candidate. These are different rates. 12. **RMD projections for conversion scenario**: Remember to grow the Roth balance during conversion years and the traditional balance net of conversions. The converted amount is removed from traditional and added to Roth; both sides then compound. 13. **First RMD year**: For a client age A in planning_year P, with RMD start age S: `first_rmd_year = P + (S − A)`. The first RMD is taken in that calendar year based on the prior year-end balance. 14. **`projected_outside_estate_if_implemented` with lookback**: When `is_existing_policy_transfer = true`, the death benefit may be includible in the estate for three years from transfer. If within the three-year window, this field should be 0.00 (or a reduced amount reflecting partial inclusion risk). 15. **No tax constants endpoint**: Tax rates (marginal_tax_rate), estate exemptions, and gift tax exclusions are not served by a dedicated `/api/tax-constants` endpoint. The marginal_tax_rate comes from SIGNED_PROFILE facts. Estate tax exemption and gift exclusion amounts must use current-year IRS figures (2026 values). --- ## Workflow 1. **Read the request memo** (`input/payloads/request_memo.md`) to identify: `client_id`, engagement type, and any horizon year. 2. **Read the answer template** (`input/payloads/answer_template.json`) to identify: `required_top_level_keys`, field definitions, enum constraints, and ordering rules. 3. **Fetch all API data** for the client: client record, retirement account, life insurance, trust candidate, source documents. 4. **Resolve source conflicts**: Compare source documents by effective_date and source_type authority. Select controlling sources for each field category. 5. **Compute projections** according to the analysis_type, using the formulas above. 6. **Determine recommendation** based on the computed values and client priorities. 7. **Emit JSON**: A single JSON object, no prose outside it. Match the template exactly. --- ## 2026 IRS Reference Values These are the current-law values for the 2026 planning year. Use unless the environment provides different constants: | Parameter | Value | Notes | |-----------|-------|-------| | Federal estate tax rate | 40% | Flat rate above exemption | | Individual estate tax exemption | $13,990,000 | 2026 inflation-adjusted | | MFJ estate tax exemption | $27,980,000 | 2× individual | | Annual gift tax exclusion (per donee) | $19,000 | 2026 inflation-adjusted | | Top marginal income tax rate | 37% | For income over ~$626K (SINGLE) / ~$751K (MFJ) in 2026 | | RMD start age | 73 | SECURE 2.0 Act (for those born 1951–1959) | | §7520 rate (GRAT hurdle) | varies | Use `grat_annuity_rate` from trust candidate (observed range: 0.040–0.045) | | Crummey withdrawal period | 30 days | Standard; notice_due_date = contribution + 30 days | | Three-year lookback (IRC §2035) | 3 years | Policy transfers within 3 years of death are includible |