Task Group 008 Fewshot Attempt 03

Private Wealth Advisory JSON SOP

Workflow

1. Read the task prompt, input/payloads/request_memo.md, and input/payloads/answer_template.json. Use the memo for client ID, engagement type, planning horizon, requested dates, and output-only constraint. Use the template as the contract for top-level keys, enums, field names, and sorting/date/number rules.
2. Query the advisory API at API_BASE. Start with /api/health, then fetch:
   • /api/clients?search=<client_id_or_name> and /api/clients/<client_id>
   • /api/source-documents?client_id=<client_id>
   • /api/retirement-accounts?client_id=<client_id>
   • /api/life-insurance?client_id=<client_id>
   • /api/trust-candidates?client_id=<client_id>
   • /api/policies/tax
   • /api/rmd-factors Use /portal/client/<client_id> only as a sanity check; calculations come from JSON endpoints.
3. Resolve conflicting facts before calculating. Track the enum source that controls each requested source_resolution field.
4. Compute with full precision and round only final USD outputs to cents. Emit JSON numbers, not strings. Emit ISO YYYY-MM-DD dates and booleans as booleans.
5. Return only the final JSON object. Do not include notes, citations, or markdown.

Source Resolution

Use the source that directly controls the fact being used, not merely the newest object returned by the API.

• Prefer SIGNED_PROFILE for household facts: age, planning year, filing status, marital status, annual non-IRA income, marginal tax rate, beneficiary count, liquid assets, and stated family/philanthropic priorities when present.
• Prefer ATTORNEY_MEMO for attorney planning assumptions and legal/estate asset context when the template asks for an asset, goal, or policy/legal source and the memo is the only direct provenance for that assumption.
• Prefer CUSTODIAN_EXPORT for retirement-account balances, Roth balances, expected return, RMD start age, and recommended conversion years.
• Use life-insurance endpoint facts for policy amounts, premiums, contribution date, ILIT owner, and existing-policy-transfer status. If the endpoint has no explicit source_type, choose the source document that controls the associated policy/beneficiary profile fact.
• Treat CRM_NOTE and STALE_MARKETING_INTAKE as fallback sources. Do not average conflicts or let an older CRM value override a signed profile.

Shared Calculations

Pull policy constants from /api/policies/tax: annual gift exclusion by year, estate tax exemption by year, estate tax rate, conversion-bracket target by filing status, max CRAT term, and charitable deduction rate.

For estate context:

• exemption_used = annual estate exemption for planning year times 2 for married/MFJ households, otherwise times 1.
• taxable_estate = max(0, estate_value - exemption_used).
• estate_tax_exposure = taxable_estate * estate_tax_rate.
• liquidity_gap_before_planning = max(0, estate_tax_exposure - liquid_assets_available).

For recommendations, choose the enum whose name matches the computed economics and controlling goal: family-transfer priority generally favors GRAT/children-transfer actions; philanthropic priority favors CRAT/charitable actions; estate liquidity with a clean ILIT and strong GRAT economics favors combining ILIT and GRAT.

Roth Conversion And RMD

Use for analysis_type: roth_conversion_rmd.

• first_conversion_year = planning year.
• conversion_years = account recommended_conversion_years.
• Annual conversion room = conversion_bracket_targets[filing_status] - annual_non_ira_income; floor at 0. Cap each conversion by remaining traditional balance if needed.
• conversion_years_positive = count of years with a positive conversion.
• annual_conversion_amount = positive annual conversion room, rounded to cents.
• total_converted = sum of actual conversions.
• total_conversion_tax = total_converted * marginal_tax_rate.
• first_rmd_year = planning_year + (rmd_start_age - current_age).

Projection loop, for each year from planning year through horizon inclusive:

1. Set current age from planning-year age.
2. In conversion scenario, convert the annual amount during each conversion year before RMDs and growth.
3. If current age is at least RMD start age, compute rmd = traditional_balance / rmd_factors[current_age], subtract it from traditional balance, and add rmd * marginal_tax_rate to RMD tax.
4. Grow remaining traditional balance and Roth balance by account expected_return.

Run once with no conversions for baseline RMD tax and once with conversions. Existing Roth balance starts in the Roth bucket. rmd_tax_savings_through_horizon = baseline RMD tax minus conversion-scenario RMD tax. Horizon balances are the ending balances after the final year's growth. Use MOSTLY_TAXABLE when there is no meaningful Roth balance, MOSTLY_TAX_FREE when nearly all remaining retirement wealth is Roth, otherwise MIXED_TAXABLE_AND_TAX_FREE.

ILIT Crummey Implementation

Use for analysis_type: ilit_crummey_implementation and the ILIT portion of estate-liquidity tasks.

• annual_exclusion_per_beneficiary = policy annual gift exclusion for planning year.
• annual_exclusion_capacity = exclusion per beneficiary times controlling beneficiary count.
• premium_gap = max(0, annual_premium - annual_exclusion_capacity).
• notices_required = beneficiary count.
• notice_due_date = contribution date plus 7 days.
• withdrawal_window_end = notice due date plus 30 days.
• earliest_premium_payment_date = withdrawal-window end plus 1 day.
• dedicated_bank_account_required = true for ILIT administration.
• tax_liquidity_support = death benefit times estate tax rate.
• projected_outside_estate_if_implemented generally equals death benefit, but keep the three-year-lookback risk if an existing policy is transferred.

Risk/action mapping:

• No premium gap and no existing-policy transfer: LOW_IF_FORMALITIES_MET, FUND_WITH_CRUMMEY_NOTICES.
• Premium gap only: EXCLUSION_SHORTFALL, use lifetime exemption for the shortfall.
• Existing-policy transfer only: THREE_YEAR_LOOKBACK, use a new policy or accept/disclose the lookback.
• Both: THREE_YEAR_LOOKBACK_AND_EXCLUSION_SHORTFALL, disclose lookback and use exemption for the shortfall.

GRAT And CRAT

Use for analysis_type: trust_comparison and trust_transfer blocks.

• GRAT projected remainder = asset_value * (1 + expected_growth_rate) ^ grat_term_years - asset_value * grat_annuity_rate * grat_term_years.
• GRAT estate-tax reduction = GRAT remainder times estate tax rate.
• GRAT mortality risk enum is TERM_SURVIVAL_REQUIRED.
• CRAT projected charitable remainder = asset_value * (1 + expected_growth_rate) ^ crat_term_years - asset_value * crat_payout_rate * crat_term_years.
• CRAT income-tax deduction = CRAT projected charitable remainder times charitable deduction rate.
• Prefer GRAT when family transfer to heirs is the controlling priority. Prefer CRAT when philanthropy is the controlling priority. Set the alternate role to the opposite charitable/family-transfer tool.
• Set CRAT family_transfer_fit from the client goal: high if family transfer remains compatible with the charitable strategy, moderate if mixed, low if children/family transfer is the dominant goal and CRAT is secondary.

Estate Liquidity Action Plan

Use for analysis_type: estate_liquidity_action_plan.

Combine estate context, ILIT calculations, and trust-transfer calculations. Typical action-set rules:

• Include ATTORNEY_DRAFT_REVIEW when an ILIT or trust transfer is recommended.
• Include ILIT_CRUMMEY_NOTICE_CYCLE when the ILIT is funded.
• Include GRAT_FOR_APPRECIATING_SHARES or CRAT_FOR_CHARITABLE_REMAINDER according to the preferred trust strategy.
• Include LIFETIME_EXEMPTION_ALLOCATION when premium gap or estate planning shortfall requires exemption use.
• Sort action_set alphabetically exactly as the template requires.

Pitfalls

• Do not use the client summary alone when source documents conflict.
• Do not hard-code tax constants; pull them from /api/policies/tax.
• Do not round inside projection loops.
• Do not calculate RMDs after year-end growth; in these tasks, RMD/conversion steps occur before annual growth.
• Do not ignore the memo's planning horizon.
• Do not output enum labels outside the template's allowed values.
• Do not stringify money, years, booleans, or arrays.