{ "version": "2026.1", "generated_at": "2026-07-22", "generated_by": "backend/tools/aca_study_dump.c (JSONL) -> scripts/gen_aca_bridge_study.mjs", "study": "aca-bridge-income-plan-2026", "engine": "aca_bridge_optimizer.c (deterministic; seeded ISRES + boundary-equilibrium policy)", "tax_year": 2026, "legal_regime": { "enhanced_subsidies_2026": false, "cliff_terminates_fpl_pct": 400, "applicable_pct_min": 2.1, "applicable_pct_max": 9.96, "source_applicable_pct": "Rev. Proc. 2025-25 (retrieved 2026-07-22, https://www.irs.gov/pub/irs-drop/rp-25-25.pdf)", "source_brackets": "Rev. Proc. 2025-32", "note": "Current-law 2026 regime: the enhanced premium tax credits lapsed after 2025 and S. 3385 did not pass; the indexed schedule with the 400% FPL cliff applies. Figures are dated to this regime and would change if the enhanced schedule were restored for 2026." }, "fpl": { "hh1": 15650, "hh2": 21150, "per_additional": 5500 }, "verification": "The recommended plan comes from the ACA-bridge optimizer, cross-checked against exhaustive income sweeps and independent re-evaluation by backend/tools/aca_verify.c; every figure here is emitted directly by the deterministic engine via backend/tools/aca_study_dump.c.", "determinism": [ { "type": "determinism", "persona": "ca_single_3y_cliff", "objective_diff": 0, "max_conversion_diff": 0, "identical": true } ], "headline": { "naive_extra_cost_min": 65242.90000000001, "naive_extra_cost_max": 234440.64, "max_subsidy_captured": 175410.3, "max_subsidy_persona": "tx_mfj_5y_mid", "regime_choice_persona": null, "regime_choice_delta_vs_do_nothing": null }, "personas": [ { "persona": "ca_single_3y_cliff", "demographics": { "state": "CA", "expansion": true, "household_size": 1, "filing": "single", "ages": [ 62 ], "current_age": 62, "end_age": 65, "bridge_years": 3, "income_position": "just_under_cliff", "fpl_ceiling_pct": 395, "fpl_ceiling_dollars": 61817.5, "starting_trad": 700000, "starting_roth": 60000, "starting_taxable": 200000, "annual_required_income": 45000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": -0.12000000000080036, "recommended_vs_naive": 65558.79000000001, "subsidy_forfeited_by_naive": 43848.57 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 0, "lifetime_tax": 807.18, "lifetime_state_tax": 807.18, "lifetime_healthcare": 12383.83, "lifetime_subsidy": 43848.57, "lifetime_irmaa": 0, "net_bridge_cost": 13191.01, "objective_value": 12271.5049, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 0, "magi": 24698.54, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.94, "healthcare_subsidy": 14248.68, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49397.08, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 24698.55, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.94, "healthcare_subsidy": 14671.49, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49397.11, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 24698.54, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.94, "healthcare_subsidy": 14928.4, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49397.08, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 807.17, "lifetime_state_tax": 807.17, "lifetime_healthcare": 12383.72, "lifetime_subsidy": 43848.67, "lifetime_irmaa": 0, "net_bridge_cost": 13190.89, "objective_value": 12271.3796, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 0, "magi": 24698.25, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.91, "healthcare_subsidy": 14248.71, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49396.51, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 24698.25, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.91, "healthcare_subsidy": 14671.53, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49396.51, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 24698.25, "fpl_pct": 157.82, "regime": "marketplace", "healthcare_cost": 4127.91, "healthcare_subsidy": 14928.43, "federal_tax": 0, "state_tax": 269.06, "irmaa": 0, "taxable_withdrawal": 49396.51, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 125405.24, "lifetime_tax": 22517.41, "lifetime_state_tax": 9121.34, "lifetime_healthcare": 56232.39, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 78749.8, "objective_value": 77901.2424, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 41801.75, "magi": 77350.91, "fpl_pct": 494.26, "regime": "marketplace", "healthcare_cost": 18376.62, "healthcare_subsidy": 0, "federal_tax": 4606.35, "state_tax": 3115.64, "irmaa": 0, "taxable_withdrawal": 71098.33, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 41801.75, "magi": 77589.79, "fpl_pct": 495.78, "regime": "marketplace", "healthcare_cost": 18799.44, "healthcare_subsidy": 0, "federal_tax": 4642.18, "state_tax": 3134.75, "irmaa": 0, "taxable_withdrawal": 71576.08, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 41801.75, "magi": 74292.21, "fpl_pct": 474.71, "regime": "marketplace", "healthcare_cost": 19056.34, "healthcare_subsidy": 0, "federal_tax": 4147.54, "state_tax": 2870.95, "irmaa": 0, "taxable_withdrawal": 64980.93, "roth_withdrawal": 6093.9, "trad_withdrawal": 0 } ] } } }, { "persona": "tx_mfj_5y_mid", "demographics": { "state": "TX", "expansion": false, "household_size": 2, "filing": "mfj", "ages": [ 60, 60 ], "current_age": 60, "end_age": 65, "bridge_years": 5, "income_position": "mid_corridor", "fpl_ceiling_pct": 250, "fpl_ceiling_dollars": 52875, "starting_trad": 900000, "starting_roth": 120000, "starting_taxable": 350000, "annual_required_income": 48000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": -0.00999999999839929, "recommended_vs_naive": 234440.64, "subsidy_forfeited_by_naive": 175410.3 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 0, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 17705.92, "lifetime_subsidy": 175410.3, "lifetime_irmaa": 0, "net_bridge_cost": 17705.92, "objective_value": 16329.4381, "regimes": [ "marketplace" ], "years": [ { "age": 60, "conversion": 0, "magi": 25770.61, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 33148.09, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.22, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 25770.72, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.19, "healthcare_subsidy": 34339.75, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.44, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 25770.61, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 35121.78, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.22, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 25770.73, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.19, "healthcare_subsidy": 36102.42, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.45, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 25770.73, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.19, "healthcare_subsidy": 36698.25, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.46, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 17705.91, "lifetime_subsidy": 175410.32, "lifetime_irmaa": 0, "net_bridge_cost": 17705.91, "objective_value": 16329.4243, "regimes": [ "marketplace" ], "years": [ { "age": 60, "conversion": 0, "magi": 25770.56, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 33148.1, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.12, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 25770.56, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 34339.76, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.12, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 25770.56, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 35121.79, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.12, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 25770.56, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 36102.42, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.12, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 25770.56, "fpl_pct": 121.85, "regime": "marketplace", "healthcare_cost": 3541.18, "healthcare_subsidy": 36698.25, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 51541.12, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 561917.75, "lifetime_tax": 59030.34, "lifetime_state_tax": 0, "lifetime_healthcare": 193116.23, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 252146.56, "objective_value": 251033.9339, "regimes": [ "marketplace" ], "years": [ { "age": 60, "conversion": 107229.44, "magi": 155670.58, "fpl_pct": 736.03, "regime": "marketplace", "healthcare_cost": 36689.28, "healthcare_subsidy": 0, "federal_tax": 12193.12, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 96882.29, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 107229.44, "magi": 156314.72, "fpl_pct": 739.08, "regime": "marketplace", "healthcare_cost": 37880.94, "healthcare_subsidy": 0, "federal_tax": 12289.74, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 98170.57, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 107229.44, "magi": 156737.44, "fpl_pct": 741.08, "regime": "marketplace", "healthcare_cost": 38662.97, "healthcare_subsidy": 0, "federal_tax": 12353.15, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 99016, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 107229.44, "magi": 145011.97, "fpl_pct": 685.64, "regime": "marketplace", "healthcare_cost": 39643.61, "healthcare_subsidy": 0, "federal_tax": 10594.33, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 75565.07, "roth_withdrawal": 22672.86, "trad_withdrawal": 0 }, { "age": 64, "conversion": 133000, "magi": 133000, "fpl_pct": 628.84, "regime": "marketplace", "healthcare_cost": 40239.44, "healthcare_subsidy": 0, "federal_tax": 11600, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 99839.44, "trad_withdrawal": 0 } ] } } }, { "persona": "ca_mfj_5y_medicaid", "demographics": { "state": "CA", "expansion": true, "household_size": 2, "filing": "mfj", "ages": [ 60, 60 ], "current_age": 60, "end_age": 65, "bridge_years": 5, "income_position": "near_medicaid_boundary", "fpl_ceiling_pct": 138, "fpl_ceiling_dollars": 29187, "starting_trad": 500000, "starting_roth": 80000, "starting_taxable": 150000, "annual_required_income": 28000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": 0, "recommended_vs_naive": 205644.09, "subsidy_forfeited_by_naive": -30911.55 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 0, "lifetime_tax": 152.66, "lifetime_state_tax": 152.66, "lifetime_healthcare": 4500, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 4652.66, "objective_value": 3927.467, "regimes": [ "medicaid" ], "years": [ { "age": 60, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 152.66, "lifetime_state_tax": 152.66, "lifetime_healthcare": 4500, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 4652.66, "objective_value": 3927.467, "regimes": [ "medicaid" ], "years": [ { "age": 60, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 14465.19, "fpl_pct": 68.39, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 30.53, "irmaa": 0, "taxable_withdrawal": 28930.38, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 533821.6, "lifetime_tax": 72613.38, "lifetime_state_tax": 21996.59, "lifetime_healthcare": 137683.38, "lifetime_subsidy": 30911.55, "lifetime_irmaa": 0, "net_bridge_cost": 210296.75, "objective_value": 209807.5153, "regimes": [ "marketplace" ], "years": [ { "age": 60, "conversion": 118534.81, "magi": 158870.72, "fpl_pct": 751.16, "regime": "marketplace", "healthcare_cost": 32051.27, "healthcare_subsidy": 0, "federal_tax": 14029.79, "state_tax": 6590.94, "irmaa": 0, "taxable_withdrawal": 80671.83, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 118534.81, "magi": 154585.46, "fpl_pct": 730.9, "regime": "marketplace", "healthcare_cost": 33078.87, "healthcare_subsidy": 0, "federal_tax": 13387, "state_tax": 6221.98, "irmaa": 0, "taxable_withdrawal": 72101.3, "roth_withdrawal": 8586.55, "trad_withdrawal": 0 }, { "age": 62, "conversion": 133000, "magi": 133000, "fpl_pct": 628.84, "regime": "marketplace", "healthcare_cost": 33753.24, "healthcare_subsidy": 0, "federal_tax": 11600, "state_tax": 4495.14, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 77848.38, "trad_withdrawal": 0 }, { "age": 63, "conversion": 133000, "magi": 133000, "fpl_pct": 628.84, "regime": "marketplace", "healthcare_cost": 34598.87, "healthcare_subsidy": 0, "federal_tax": 11600, "state_tax": 4495.14, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 78694.01, "trad_withdrawal": 0 }, { "age": 64, "conversion": 30751.98, "magi": 30751.98, "fpl_pct": 145.4, "regime": "marketplace", "healthcare_cost": 4201.13, "healthcare_subsidy": 30911.55, "federal_tax": 0, "state_tax": 193.4, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 32394.52, "trad_withdrawal": 0 } ] } } }, { "persona": "tx_single_3y_cliff", "demographics": { "state": "TX", "expansion": false, "household_size": 1, "filing": "single", "ages": [ 62 ], "current_age": 62, "end_age": 65, "bridge_years": 3, "income_position": "just_under_cliff", "fpl_ceiling_pct": 395, "fpl_ceiling_dollars": 61817.5, "starting_trad": 650000, "starting_roth": 50000, "starting_taxable": 180000, "annual_required_income": 42000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": -0.12000000000080036, "recommended_vs_naive": 65242.90000000001, "subsidy_forfeited_by_naive": 52027.84 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 0, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 11745.17, "lifetime_subsidy": 52027.84, "lifetime_irmaa": 0, "net_bridge_cost": 11745.17, "objective_value": 10904.3499, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 0, "magi": 22957.68, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.05, "healthcare_subsidy": 16916.43, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45915.36, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 22957.68, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.06, "healthcare_subsidy": 17406.75, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45915.37, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 22957.7, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.06, "healthcare_subsidy": 17704.66, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45915.4, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 11745.05, "lifetime_subsidy": 52027.95, "lifetime_irmaa": 0, "net_bridge_cost": 11745.05, "objective_value": 10904.2319, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 0, "magi": 22957.39, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.02, "healthcare_subsidy": 16916.47, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45914.78, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 22957.39, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.02, "healthcare_subsidy": 17406.79, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45914.78, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 22957.39, "fpl_pct": 146.69, "regime": "marketplace", "healthcare_cost": 3915.02, "healthcare_subsidy": 17704.7, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 45914.78, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 130627.83, "lifetime_tax": 13215.07, "lifetime_state_tax": 0, "lifetime_healthcare": 63773, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 76988.07, "objective_value": 76217.8748, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 43542.61, "magi": 77366.95, "fpl_pct": 494.36, "regime": "marketplace", "healthcare_cost": 20831.48, "healthcare_subsidy": 0, "federal_tax": 4817.66, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 67648.68, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 43542.61, "magi": 77631.98, "fpl_pct": 496.05, "regime": "marketplace", "healthcare_cost": 21321.8, "healthcare_subsidy": 0, "federal_tax": 4857.41, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 68178.74, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 43542.61, "magi": 68849.25, "fpl_pct": 439.93, "regime": "marketplace", "healthcare_cost": 21619.72, "healthcare_subsidy": 0, "federal_tax": 3540, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 50613.29, "roth_withdrawal": 16546.43, "trad_withdrawal": 0 } ] } } }, { "persona": "ny_single_5y_mid", "demographics": { "state": "NY", "expansion": true, "household_size": 1, "filing": "single", "ages": [ 60 ], "current_age": 60, "end_age": 65, "bridge_years": 5, "income_position": "mid_corridor", "fpl_ceiling_pct": 250, "fpl_ceiling_dollars": 39125, "starting_trad": 600000, "starting_roth": 60000, "starting_taxable": 200000, "annual_required_income": 35000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": 0, "recommended_vs_naive": 160817.12, "subsidy_forfeited_by_naive": 0 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 0, "lifetime_tax": 2020.94, "lifetime_state_tax": 2020.94, "lifetime_healthcare": 4500, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 6520.94, "objective_value": 5679.1177, "regimes": [ "medicaid" ], "years": [ { "age": 60, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 2020.94, "lifetime_state_tax": 2020.94, "lifetime_healthcare": 4500, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 6520.94, "objective_value": 5679.1177, "regimes": [ "medicaid" ], "years": [ { "age": 60, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 18152, "fpl_pct": 115.99, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 404.19, "irmaa": 0, "taxable_withdrawal": 36304, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 276601.17, "lifetime_tax": 42261.69, "lifetime_state_tax": 12171.94, "lifetime_healthcare": 125076.37, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 167338.06, "objective_value": 166677.3269, "regimes": [ "marketplace" ], "years": [ { "age": 60, "conversion": 48348, "magi": 82198.29, "fpl_pct": 525.23, "regime": "marketplace", "healthcare_cost": 23820.08, "healthcare_subsidy": 0, "federal_tax": 6119, "state_tax": 2761.71, "irmaa": 0, "taxable_withdrawal": 67700.59, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 61, "conversion": 48348, "magi": 82608.34, "fpl_pct": 527.85, "regime": "marketplace", "healthcare_cost": 24556.53, "healthcare_subsidy": 0, "federal_tax": 6180.51, "state_tax": 2783.85, "irmaa": 0, "taxable_withdrawal": 68520.68, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 62, "conversion": 48348, "magi": 82877.43, "fpl_pct": 529.57, "regime": "marketplace", "healthcare_cost": 25039.82, "healthcare_subsidy": 0, "federal_tax": 6220.88, "state_tax": 2798.38, "irmaa": 0, "taxable_withdrawal": 69058.86, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 65057.17, "magi": 66500, "fpl_pct": 424.92, "regime": "marketplace", "healthcare_cost": 25645.86, "healthcare_subsidy": 0, "federal_tax": 5769.36, "state_tax": 1914, "irmaa": 0, "taxable_withdrawal": 2885.67, "roth_withdrawal": 65443.55, "trad_withdrawal": 0 }, { "age": 64, "conversion": 66500, "magi": 66500, "fpl_pct": 424.92, "regime": "marketplace", "healthcare_cost": 26014.08, "healthcare_subsidy": 0, "federal_tax": 5800, "state_tax": 1914, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 68728.08, "trad_withdrawal": 0 } ] } } }, { "persona": "ny_mfj_3y_medicaid", "demographics": { "state": "NY", "expansion": true, "household_size": 2, "filing": "mfj", "ages": [ 62, 62 ], "current_age": 62, "end_age": 65, "bridge_years": 3, "income_position": "near_medicaid_boundary", "fpl_ceiling_pct": 138, "fpl_ceiling_dollars": 29187, "starting_trad": 450000, "starting_roth": 70000, "starting_taxable": 130000, "annual_required_income": 27000, "annual_real_return": 0.04 }, "deltas": { "recommended_vs_do_nothing": 0, "recommended_vs_naive": 193026.75, "subsidy_forfeited_by_naive": 0 }, "plans": { "recommended": { "algorithm": 1, "total_converted": 41051.09, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 2700, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 2700, "objective_value": 2059.4147, "regimes": [ "medicaid" ], "years": [ { "age": 62, "conversion": 13683.7, "magi": 27633.7, "fpl_pct": 130.66, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 13683.7, "magi": 27633.7, "fpl_pct": 130.66, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 13683.7, "magi": 27633.7, "fpl_pct": 130.66, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "do_nothing": { "algorithm": -2, "total_converted": 0, "lifetime_tax": 0, "lifetime_state_tax": 0, "lifetime_healthcare": 2700, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 2700, "objective_value": 2059.4147, "regimes": [ "medicaid" ], "years": [ { "age": 62, "conversion": 0, "magi": 13950, "fpl_pct": 65.96, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 0, "magi": 13950, "fpl_pct": 65.96, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 64, "conversion": 0, "magi": 13950, "fpl_pct": 65.96, "regime": "medicaid", "healthcare_cost": 900, "healthcare_subsidy": 0, "federal_tax": 0, "state_tax": 0, "irmaa": 0, "taxable_withdrawal": 27900, "roth_withdrawal": 0, "trad_withdrawal": 0 } ] }, "naive": { "algorithm": -1, "total_converted": 371100, "lifetime_tax": 51327.22, "lifetime_state_tax": 13635.49, "lifetime_healthcare": 144399.53, "lifetime_subsidy": 0, "lifetime_irmaa": 0, "net_bridge_cost": 195726.75, "objective_value": 195295.2007, "regimes": [ "marketplace" ], "years": [ { "age": 62, "conversion": 119050, "magi": 166596.08, "fpl_pct": 787.69, "regime": "marketplace", "healthcare_cost": 47079.64, "healthcare_subsidy": 0, "federal_tax": 15250.41, "state_tax": 5762.98, "irmaa": 0, "taxable_withdrawal": 95092.15, "roth_withdrawal": 0, "trad_withdrawal": 0 }, { "age": 63, "conversion": 119050, "magi": 137202.08, "fpl_pct": 648.71, "regime": "marketplace", "healthcare_cost": 48291.72, "healthcare_subsidy": 0, "federal_tax": 10841.31, "state_tax": 4049.71, "irmaa": 0, "taxable_withdrawal": 36304.16, "roth_withdrawal": 53878.58, "trad_withdrawal": 0 }, { "age": 64, "conversion": 133000, "magi": 133000, "fpl_pct": 628.84, "regime": "marketplace", "healthcare_cost": 49028.17, "healthcare_subsidy": 0, "federal_tax": 11600, "state_tax": 3822.8, "irmaa": 0, "taxable_withdrawal": 0, "roth_withdrawal": 91450.97, "trad_withdrawal": 0 } ] } } } ] }