Optimization candidate after tax estate

Candidate plan after-tax estate shown in optimization validation evidence.

Field: candidateAfterTaxEstate Unit: US dollars Basis: nominal dollars Computed by: Engine Status: Complete chain

Appears in: report (validation candidate after-tax estate); report (modeled-findings validation "Candidate after-tax estate")

Calculation records

• Full projection summary comparison Formula record, justified by derivation

  Purpose: Publish the two full-projection estates and the ending-net-worth delta between them.

  Statement: projection/optimizePlan.ts#evaluateExactLedgerSchedule publishes ExactLedgerValidation.baseline as summarizeProjection of the plan's shared baseline result and ExactLedgerValidation.candidate as summarizeProjection of the candidate schedule's own simulated result, and publishes endingNetWorthDelta as candidate.endingNetWorth minus baseline.endingNetWorth.

  Formula: baseline = summarizeProjection(sharedBaselineResult); candidate = summarizeProjection(candidateResult); endingNetWorthDelta = candidate.endingNetWorth - baseline.endingNetWorth

  • baseline.endingAfterTaxEstate: Shared baseline result summary ending after-tax estate (unit: nominal USD at horizon) (domain: finite)
  • candidate.endingAfterTaxEstate: Candidate schedule result summary ending after-tax estate (unit: nominal USD at horizon) (domain: finite)
  • baseline.endingNetWorth: Shared baseline result summary ending net worth (unit: nominal USD at horizon) (domain: finite)
  • candidate.endingNetWorth: Candidate schedule result summary ending net worth (unit: nominal USD at horizon) (domain: finite)

  Timing: one candidate schedule validated against the plan's shared baseline run

  Rounding: none; the summarized dollar figures carry binary floating-point representation

  Limits:

  • No value from one result may be paired with the other result's label: the baseline estate is the shared baseline run's summary and the candidate estate is the candidate schedule's own run, and the delta is on ending net worth rather than on after-tax estate. Beyond the worksheet's four summary figures the test assumes a validated plan whose only estate-discounted holding is one non-inherited traditional account at a 25 percent flat heir rate, so each result's final-year balance for that account is what turns its ending net worth into the worksheet's after-tax estate; both projections are supplied as ProjectionResult values at the exported validation entry, so the summary composition and the validation wrapper are the real functions while neither ledger run is exercised here. The entry also requires a requested schedule, which the worksheet does not name and the test leaves empty. recommendationState has no census family this round and is not published by this record.

  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: exact-ledger-summary-comparison.md Mutation receipt: exact-ledger-summary-comparison.mutation.md

  Evidence tests: optimizePlan.evidence.test.ts

  Implemented in: optimizePlan.ts; evaluateCandidate.ts

  Is the number of: optimization-baseline-after-tax-estate, optimization-candidate-after-tax-estate, exact-ledger-validation-ending-net-worth-delta

Engine source: engine/src/projection/optimizePlan.ts (ExactLedgerValidation.candidate.endingAfterTaxEstate)