MCP compare ending after tax estate delta

Plan B minus Plan A ending after-tax estate in nominal dollars, each estate in its own plan's last-year dollars, as compare_scenarios publishes it in deltaEndingAfterTaxEstateNominal.

Field: MCP scenario ending-estate delta Unit: US dollars Basis: nominal dollars Computed by: Engine Status: Complete chain

Appears in: mcp (compare_scenarios.deltaEndingAfterTaxEstateNominal)

Calculation records

• MCP scenario ending after-tax estate delta Composition record, justified by derivation

  Purpose: The difference RetireGolden-MCP's compare_scenarios reports between two plans' ending after-tax estates as deltaEndingAfterTaxEstateNominal: Plan B minus Plan A, nominal.

  Statement: RetireGolden-MCP's compare_scenarios reports deltaEndingAfterTaxEstateNominal (named deltaEndingAfterTaxEstate through 0.11.x, with the same value) as scenarios/comparison.ts#compareScenarioPlans(planA, planB, { startYear, taxCalculatorForPlan }).headline.endingAfterTaxEstate.delta: each plan is projected from the same start year with its own tax calculator and summarized by projection/compare.ts#summarizeProjection, and the delta is scenarios/scalarComparison.ts#compareScalars(a.endingAfterTaxEstate, b.endingAfterTaxEstate).delta = b − a, Plan B the proposal and Plan A the baseline; a negative zero is published as 0 and a non-finite figure is refused with a RangeError. Each ending after-tax estate is in nominal dollars of its own plan's last year, and the delta subtracts the two as they are, with no conversion when the plans end in different years. The adapter reads this delta since RetireGolden-MCP 0.11.0 (#81); through mcp-v0.10.0 (3197d359) it subtracted the two summaries itself, the same number. Since 0.12.0 (b2c7f717, the census's MCP pin until 2026-10-11) the tool also publishes headline, scenarios/planHeadlines.ts#comparePlanHeadlines over the same two projections, which is the Compare page's comparison: headline.moneyBasis, headline.endYear (each plan's last year and their difference) and headline.endingAfterTaxEstate (both estates and their delta), in nominal dollars when the plans end in the same year, where its delta is this one, and in today's (start-year) dollars when they do not. Plans ending in 2050 with 1,800,000.00 and in 2054 with 2,000,000.00 differ by +200,000.00. Units: nominal USD. Rounding: none.

  Formula: delta = E_B − E_A; E_s = endingNetWorth_s − endingEstateToCharity_s − endingEstateHeirTax_s at plan s's last year

  • E_A: Plan A (baseline) ending after-tax estate (unit: nominal USD of plan A's last year) (domain: finite)
  • E_B: Plan B (proposal) ending after-tax estate (unit: nominal USD of plan B's last year) (domain: finite)

  Timing: once per compared pair, both projected from the same start year

  Rounding: none

  Limits:

  • When the two plans end in different years the delta subtracts dollars of two different years. The worksheet's plans, ending in 2050 and 2054 at 2.5 percent inflation, differ by +200,000.00 nominal but by +6,579.93 in 2026 dollars, which is what the Compare page prints (scenarios/planHeadlines.ts#comparePlanHeadlines, owner decision R13) and what RetireGolden-MCP 0.12.0 publishes beside this field as headline.endingAfterTaxEstate.delta. The rename does not lift this limit: deltaEndingAfterTaxEstateNominal is the nominal difference whatever the two end years, as its name and its census meaning say, and a caller who wants the Compare page's figure reads headline.
  • Each plan is priced with the calculator taxCalculatorForPlan returns for it. The evidence uses a zero flat-rate calculator on plans with no taxable income, so it exercises the comparison and the heir-tax identity of the ending estate, not tax law.

  Provenance: derived by claude, implemented by claude.

  Independent review: codex

  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: mcp-compare-ending-after-tax-estate-delta.md Mutation receipt: mcp-compare-ending-after-tax-estate-delta.mutation.md

  Evidence tests: comparison.mcpDelta.evidence.test.ts

  Implemented in: comparison.ts; scalarComparison.ts; compare.ts

  Is the number of: mcp-compare-ending-after-tax-estate-delta

Engine source: engine/src/scenarios/comparison.ts (ScenarioHeadlineComparison.endingAfterTaxEstate)