Inherited account final deadline year

Final calendar year by which an inherited account must be emptied.

Field: finalDeadlineYear Unit: calendar year Basis: no dollar basis Computed by: Engine Status: Complete chain

Appears in: report (inherited account final deadline); results-table (Inherited schedule deadline sentence); report (inherited-schedules block finalDeadlineYear)

Calculation records

• Inherited-account final emptying year Data record, justified by derivation

  Purpose: The fixed calendar year an inherited account must be emptied by, when its regime has one.

  Statement: strategies/inheritedIra.ts#classifyInheritedRegime publishes #InheritedRegimeClassification.finalDeadlineYear as the fixed final emptying year when the regime has one: ownerDeathYear + 10 for a non-eligible designated beneficiary and for a spouse's ten-year election, and beneficiaryBirthYear + 21 + 10 for an eligible designated minor child, whose majority year is separately published as minorMajorityYear. A single-life regime has no fixed deadline and the field is absent. Units: calendar year, or absent. Rounding: none; integer year addition.

  Formula: ten-year rows: deathYear + 10; minor child: birthYear + 21 + 10; life-expectancy rows: absent

  • deathYear: Calendar year the original owner died (unit: year) (domain: >= 2020)
  • birthYear: Minor-child beneficiary birth year (unit: year) (domain: majority year >= death year)

  Timing: once per inherited account, at classification

  Rounding: none

  Limits:

  • All four regime cases asserted at the exported classifier with the worksheet's death year, beneficiary birth year and conventions verbatim. Plan assumptions beyond the worksheet's inputs: every case is a traditional IRA with a sole designated-individual beneficiary and asserted provenance, and the owner is asserted to have died before the required beginning date, which is what places the non-eligible case on the ten-year row rather than the ten-year-with-annual-RMDs row; both rows publish the same deathYear + 10 deadline
  • The single-life case is the not-more-than-10-years-younger eligible designated beneficiary, whose classification carries no finalDeadlineYear at all rather than a null one

  Provenance: derived by codex, implemented by claude.

  Independent review: cursor

  Gates (6 of 6 pass): fixture registers a test: pass; pins resolve: pass; families exist: pass; worksheet exists: pass; mutation receipt exists: pass; provenance independent: pass

  Worksheet: inherited-account-final-deadline-year.md Mutation receipt: inherited-account-final-deadline-year.mutation.md

  Evidence tests: inheritedIra.evidence.test.ts

  Implemented in: inheritedIra.ts

  Is the number of: inherited-account-final-deadline-year

  Feeds: inherited-distribution-required-annual

Engine source: engine/src/projection/internal/types/accountActivity.ts (InheritedAccountYearEvidence.finalDeadlineYear)