{
  "version": "2026.1",
  "generated_by": "backend/tools/authority_dump.c --roth-sweep (state tax) + frontend/js/calc/federal-tax-2026.js conversionTax (federal) + frontend/js/calc/irmaa.js annualSurcharge (IRMAA)",
  "source": "QuantCalc frozen state-tax engine + parity-tested federal/IRMAA JS modules",
  "generated_at": "2026-07-20T20:11:24.639Z",
  "row_count": 1224,
  "grid": {
    "codes": 51,
    "filings": [
      "single",
      "mfj"
    ],
    "ages": [
      62,
      66
    ],
    "baseline": [
      40000,
      80000
    ],
    "conversion": [
      25000,
      50000,
      100000
    ]
  },
  "fields": [
    "code",
    "name",
    "filing",
    "age",
    "baseline",
    "conversion",
    "state_tax_base",
    "state_tax_with_conv",
    "state_cost",
    "state_eff_rate",
    "federal_cost",
    "combined_cost",
    "combined_eff_rate",
    "irmaa_annual_delta"
  ],
  "rows": [
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AK",
      "name": "Alaska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "FL",
      "name": "Florida",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NV",
      "name": "Nevada",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "TX",
      "name": "Texas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WA",
      "name": "Washington",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 1222.5,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 3000,
      "combined_cost": 3625,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 1847.5,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 8350,
      "combined_cost": 9600,
      "combined_eff_rate": 0.192,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 3097.5,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 19714,
      "combined_cost": 22214,
      "combined_eff_rate": 0.22214,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 2222.5,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 5500,
      "combined_cost": 6125,
      "combined_eff_rate": 0.245,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 2847.5,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 11164,
      "combined_cost": 12414,
      "combined_eff_rate": 0.24828,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 4097.5,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 23164,
      "combined_cost": 25664,
      "combined_eff_rate": 0.25664,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 1222.5,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 3000,
      "combined_cost": 3625,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 1847.5,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 8350,
      "combined_cost": 9600,
      "combined_eff_rate": 0.192,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 597.5,
      "state_tax_with_conv": 3097.5,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 19714,
      "combined_cost": 22214,
      "combined_eff_rate": 0.22214,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 2222.5,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 5500,
      "combined_cost": 6125,
      "combined_eff_rate": 0.245,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 2847.5,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 11164,
      "combined_cost": 12414,
      "combined_eff_rate": 0.24828,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1597.5,
      "state_tax_with_conv": 4097.5,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 23164,
      "combined_cost": 25664,
      "combined_eff_rate": 0.25664,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 195,
      "state_tax_with_conv": 820,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 2660,
      "combined_cost": 3285,
      "combined_eff_rate": 0.1314,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 195,
      "state_tax_with_conv": 1445,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 5660,
      "combined_cost": 6910,
      "combined_eff_rate": 0.1382,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 195,
      "state_tax_with_conv": 2695,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 12360,
      "combined_cost": 14860,
      "combined_eff_rate": 0.1486,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 1820,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 3000,
      "combined_cost": 3625,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 2445,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 6000,
      "combined_cost": 7250,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 3695,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 16700,
      "combined_cost": 19200,
      "combined_eff_rate": 0.192,
      "irmaa_annual_delta": null
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 195,
      "state_tax_with_conv": 820,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 2660,
      "combined_cost": 3285,
      "combined_eff_rate": 0.1314,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 195,
      "state_tax_with_conv": 1445,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 5660,
      "combined_cost": 6910,
      "combined_eff_rate": 0.1382,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 195,
      "state_tax_with_conv": 2695,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 12360,
      "combined_cost": 14860,
      "combined_eff_rate": 0.1486,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 1820,
      "state_cost": 625,
      "state_eff_rate": 0.025,
      "federal_cost": 3000,
      "combined_cost": 3625,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 2445,
      "state_cost": 1250,
      "state_eff_rate": 0.025,
      "federal_cost": 6000,
      "combined_cost": 7250,
      "combined_eff_rate": 0.145,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1195,
      "state_tax_with_conv": 3695,
      "state_cost": 2500,
      "state_eff_rate": 0.025,
      "federal_cost": 16700,
      "combined_cost": 19200,
      "combined_eff_rate": 0.192,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 171.6,
      "state_tax_with_conv": 1271.6,
      "state_cost": 1100,
      "state_eff_rate": 0.044,
      "federal_cost": 3000,
      "combined_cost": 4100,
      "combined_eff_rate": 0.164,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 171.6,
      "state_tax_with_conv": 2371.6,
      "state_cost": 2200,
      "state_eff_rate": 0.044,
      "federal_cost": 8350,
      "combined_cost": 10550,
      "combined_eff_rate": 0.211,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 171.6,
      "state_tax_with_conv": 4571.6,
      "state_cost": 4400,
      "state_eff_rate": 0.044,
      "federal_cost": 19714,
      "combined_cost": 24114,
      "combined_eff_rate": 0.24114,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1931.6,
      "state_tax_with_conv": 3031.6,
      "state_cost": 1100,
      "state_eff_rate": 0.044,
      "federal_cost": 5500,
      "combined_cost": 6600,
      "combined_eff_rate": 0.264,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1931.6,
      "state_tax_with_conv": 4131.6,
      "state_cost": 2200.0000000000005,
      "state_eff_rate": 0.04400000000000001,
      "federal_cost": 11164,
      "combined_cost": 13364,
      "combined_eff_rate": 0.26728,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1931.6,
      "state_tax_with_conv": 6331.6,
      "state_cost": 4400,
      "state_eff_rate": 0.044,
      "federal_cost": 23164,
      "combined_cost": 27564,
      "combined_eff_rate": 0.27564,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1095.6,
      "state_cost": 1095.6,
      "state_eff_rate": 0.043823999999999995,
      "federal_cost": 3000,
      "combined_cost": 4095.6,
      "combined_eff_rate": 0.163824,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2195.6,
      "state_cost": 2195.6,
      "state_eff_rate": 0.043912,
      "federal_cost": 8350,
      "combined_cost": 10545.6,
      "combined_eff_rate": 0.21091200000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4395.6,
      "state_cost": 4395.6,
      "state_eff_rate": 0.043956,
      "federal_cost": 19714,
      "combined_cost": 24109.6,
      "combined_eff_rate": 0.24109599999999998,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1755.6,
      "state_tax_with_conv": 2855.6,
      "state_cost": 1100,
      "state_eff_rate": 0.044,
      "federal_cost": 5500,
      "combined_cost": 6600,
      "combined_eff_rate": 0.264,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1755.6,
      "state_tax_with_conv": 3955.6,
      "state_cost": 2200,
      "state_eff_rate": 0.044,
      "federal_cost": 11164,
      "combined_cost": 13364,
      "combined_eff_rate": 0.26728,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1755.6,
      "state_tax_with_conv": 6155.6,
      "state_cost": 4400,
      "state_eff_rate": 0.044,
      "federal_cost": 23164,
      "combined_cost": 27564,
      "combined_eff_rate": 0.27564,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 563.2,
      "state_cost": 563.2,
      "state_eff_rate": 0.022528000000000003,
      "federal_cost": 2660,
      "combined_cost": 3223.2,
      "combined_eff_rate": 0.128928,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1663.2,
      "state_cost": 1663.2,
      "state_eff_rate": 0.033264,
      "federal_cost": 5660,
      "combined_cost": 7323.2,
      "combined_eff_rate": 0.14646399999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3863.2,
      "state_cost": 3863.2,
      "state_eff_rate": 0.038632,
      "federal_cost": 12360,
      "combined_cost": 16223.2,
      "combined_eff_rate": 0.16223200000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1223.2,
      "state_tax_with_conv": 2323.2,
      "state_cost": 1099.9999999999998,
      "state_eff_rate": 0.04399999999999999,
      "federal_cost": 3000,
      "combined_cost": 4100,
      "combined_eff_rate": 0.164,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1223.2,
      "state_tax_with_conv": 3423.2,
      "state_cost": 2200,
      "state_eff_rate": 0.044,
      "federal_cost": 6000,
      "combined_cost": 8200,
      "combined_eff_rate": 0.164,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1223.2,
      "state_tax_with_conv": 5623.2,
      "state_cost": 4400,
      "state_eff_rate": 0.044,
      "federal_cost": 16700,
      "combined_cost": 21100,
      "combined_eff_rate": 0.211,
      "irmaa_annual_delta": null
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 387.2,
      "state_cost": 387.2,
      "state_eff_rate": 0.015488,
      "federal_cost": 2660,
      "combined_cost": 3047.2,
      "combined_eff_rate": 0.121888,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1487.2,
      "state_cost": 1487.2,
      "state_eff_rate": 0.029744,
      "federal_cost": 5660,
      "combined_cost": 7147.2,
      "combined_eff_rate": 0.142944,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3687.2,
      "state_cost": 3687.2,
      "state_eff_rate": 0.036871999999999995,
      "federal_cost": 12360,
      "combined_cost": 16047.2,
      "combined_eff_rate": 0.160472,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1047.2,
      "state_tax_with_conv": 2147.2,
      "state_cost": 1099.9999999999998,
      "state_eff_rate": 0.04399999999999999,
      "federal_cost": 3000,
      "combined_cost": 4100,
      "combined_eff_rate": 0.164,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1047.2,
      "state_tax_with_conv": 3247.2,
      "state_cost": 2200,
      "state_eff_rate": 0.044,
      "federal_cost": 6000,
      "combined_cost": 8200,
      "combined_eff_rate": 0.164,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CO",
      "name": "Colorado",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1047.2,
      "state_tax_with_conv": 5447.2,
      "state_cost": 4400,
      "state_eff_rate": 0.044,
      "federal_cost": 16700,
      "combined_cost": 21100,
      "combined_eff_rate": 0.211,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 2336.717,
      "state_cost": 1325,
      "state_eff_rate": 0.053,
      "federal_cost": 3000,
      "combined_cost": 4325,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 3661.717,
      "state_cost": 2650,
      "state_eff_rate": 0.053,
      "federal_cost": 8350,
      "combined_cost": 11000,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 6311.717,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 19714,
      "combined_cost": 25014,
      "combined_eff_rate": 0.25014,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 4456.717,
      "state_cost": 1324.9999999999995,
      "state_eff_rate": 0.052999999999999985,
      "federal_cost": 5500,
      "combined_cost": 6825,
      "combined_eff_rate": 0.273,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 5781.717,
      "state_cost": 2649.9999999999995,
      "state_eff_rate": 0.05299999999999999,
      "federal_cost": 11164,
      "combined_cost": 13814,
      "combined_eff_rate": 0.27628,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 8431.717,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 23164,
      "combined_cost": 28464,
      "combined_eff_rate": 0.28464,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 2336.717,
      "state_cost": 1325,
      "state_eff_rate": 0.053,
      "federal_cost": 3000,
      "combined_cost": 4325,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 3661.717,
      "state_cost": 2650,
      "state_eff_rate": 0.053,
      "federal_cost": 8350,
      "combined_cost": 11000,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1011.717,
      "state_tax_with_conv": 6311.717,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 19714,
      "combined_cost": 25014,
      "combined_eff_rate": 0.25014,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 4456.717,
      "state_cost": 1324.9999999999995,
      "state_eff_rate": 0.052999999999999985,
      "federal_cost": 5500,
      "combined_cost": 6825,
      "combined_eff_rate": 0.273,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 5781.717,
      "state_cost": 2649.9999999999995,
      "state_eff_rate": 0.05299999999999999,
      "federal_cost": 11164,
      "combined_cost": 13814,
      "combined_eff_rate": 0.27628,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3131.717,
      "state_tax_with_conv": 8431.717,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 23164,
      "combined_cost": 28464,
      "combined_eff_rate": 0.28464,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1228.434,
      "state_cost": 1228.434,
      "state_eff_rate": 0.04913736,
      "federal_cost": 2660,
      "combined_cost": 3888.434,
      "combined_eff_rate": 0.15553736,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2553.434,
      "state_cost": 2553.434,
      "state_eff_rate": 0.051068680000000005,
      "federal_cost": 5660,
      "combined_cost": 8213.434000000001,
      "combined_eff_rate": 0.16426868000000003,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5203.434,
      "state_cost": 5203.434,
      "state_eff_rate": 0.052034340000000005,
      "federal_cost": 12360,
      "combined_cost": 17563.434,
      "combined_eff_rate": 0.17563434,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 3348.434,
      "state_cost": 1325.0000000000002,
      "state_eff_rate": 0.05300000000000001,
      "federal_cost": 3000,
      "combined_cost": 4325,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 4673.434,
      "state_cost": 2650,
      "state_eff_rate": 0.053,
      "federal_cost": 6000,
      "combined_cost": 8650,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 7323.434,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 16700,
      "combined_cost": 22000,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1228.434,
      "state_cost": 1228.434,
      "state_eff_rate": 0.04913736,
      "federal_cost": 2660,
      "combined_cost": 3888.434,
      "combined_eff_rate": 0.15553736,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2553.434,
      "state_cost": 2553.434,
      "state_eff_rate": 0.051068680000000005,
      "federal_cost": 5660,
      "combined_cost": 8213.434000000001,
      "combined_eff_rate": 0.16426868000000003,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5203.434,
      "state_cost": 5203.434,
      "state_eff_rate": 0.052034340000000005,
      "federal_cost": 12360,
      "combined_cost": 17563.434,
      "combined_eff_rate": 0.17563434,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 3348.434,
      "state_cost": 1325.0000000000002,
      "state_eff_rate": 0.05300000000000001,
      "federal_cost": 3000,
      "combined_cost": 4325,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 4673.434,
      "state_cost": 2650,
      "state_eff_rate": 0.053,
      "federal_cost": 6000,
      "combined_cost": 8650,
      "combined_eff_rate": 0.173,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ID",
      "name": "Idaho",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2023.434,
      "state_tax_with_conv": 7323.434,
      "state_cost": 5300,
      "state_eff_rate": 0.053,
      "federal_cost": 16700,
      "combined_cost": 22000,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IL",
      "name": "Illinois",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1833,
      "state_tax_with_conv": 3008,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1833,
      "state_tax_with_conv": 4183,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 8350,
      "combined_cost": 10700,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1833,
      "state_tax_with_conv": 6533,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 19714,
      "combined_cost": 24414,
      "combined_eff_rate": 0.24414,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3713,
      "state_tax_with_conv": 4888,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 5500,
      "combined_cost": 6675,
      "combined_eff_rate": 0.267,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3713,
      "state_tax_with_conv": 6063,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 11164,
      "combined_cost": 13514,
      "combined_eff_rate": 0.27028,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3713,
      "state_tax_with_conv": 8413,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 23164,
      "combined_cost": 27864,
      "combined_eff_rate": 0.27864,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 2961,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 4136,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 8350,
      "combined_cost": 10700,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 6486,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 19714,
      "combined_cost": 24414,
      "combined_eff_rate": 0.24414,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 4841,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 5500,
      "combined_cost": 6675,
      "combined_eff_rate": 0.267,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 6016,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 11164,
      "combined_cost": 13514,
      "combined_eff_rate": 0.27028,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 8366,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 23164,
      "combined_cost": 27864,
      "combined_eff_rate": 0.27864,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 2961,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 2660,
      "combined_cost": 3835,
      "combined_eff_rate": 0.1534,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 4136,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 5660,
      "combined_cost": 8010,
      "combined_eff_rate": 0.1602,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1786,
      "state_tax_with_conv": 6486,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 12360,
      "combined_cost": 17060,
      "combined_eff_rate": 0.1706,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 4841,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 6016,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 6000,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3666,
      "state_tax_with_conv": 8366,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 16700,
      "combined_cost": 21400,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": null
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1692,
      "state_tax_with_conv": 2867,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 2660,
      "combined_cost": 3835,
      "combined_eff_rate": 0.1534,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1692,
      "state_tax_with_conv": 4042,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 5660,
      "combined_cost": 8010,
      "combined_eff_rate": 0.1602,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1692,
      "state_tax_with_conv": 6392,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 12360,
      "combined_cost": 17060,
      "combined_eff_rate": 0.1706,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3572,
      "state_tax_with_conv": 4747,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3572,
      "state_tax_with_conv": 5922,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 6000,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IN",
      "name": "Indiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3572,
      "state_tax_with_conv": 8272,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 16700,
      "combined_cost": 21400,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 1068.55,
      "state_cost": 875,
      "state_eff_rate": 0.035,
      "federal_cost": 3000,
      "combined_cost": 3875,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 1943.55,
      "state_cost": 1750,
      "state_eff_rate": 0.035,
      "federal_cost": 8350,
      "combined_cost": 10100,
      "combined_eff_rate": 0.202,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 3693.55,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 19714,
      "combined_cost": 23214,
      "combined_eff_rate": 0.23214,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 2468.55,
      "state_cost": 875.0000000000002,
      "state_eff_rate": 0.03500000000000001,
      "federal_cost": 5500,
      "combined_cost": 6375,
      "combined_eff_rate": 0.255,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 3343.55,
      "state_cost": 1750.0000000000002,
      "state_eff_rate": 0.035,
      "federal_cost": 11164,
      "combined_cost": 12914,
      "combined_eff_rate": 0.25828,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 5093.55,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 23164,
      "combined_cost": 26664,
      "combined_eff_rate": 0.26664,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 1068.55,
      "state_cost": 875,
      "state_eff_rate": 0.035,
      "federal_cost": 3000,
      "combined_cost": 3875,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 1943.55,
      "state_cost": 1750,
      "state_eff_rate": 0.035,
      "federal_cost": 8350,
      "combined_cost": 10100,
      "combined_eff_rate": 0.202,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 193.55,
      "state_tax_with_conv": 3693.55,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 19714,
      "combined_cost": 23214,
      "combined_eff_rate": 0.23214,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 2468.55,
      "state_cost": 875.0000000000002,
      "state_eff_rate": 0.03500000000000001,
      "federal_cost": 5500,
      "combined_cost": 6375,
      "combined_eff_rate": 0.255,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 3343.55,
      "state_cost": 1750.0000000000002,
      "state_eff_rate": 0.035,
      "federal_cost": 11164,
      "combined_cost": 12914,
      "combined_eff_rate": 0.25828,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1593.55,
      "state_tax_with_conv": 5093.55,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 23164,
      "combined_cost": 26664,
      "combined_eff_rate": 0.26664,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 854.7,
      "state_cost": 854.7,
      "state_eff_rate": 0.017094,
      "federal_cost": 5660,
      "combined_cost": 6514.7,
      "combined_eff_rate": 0.130294,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2604.7,
      "state_cost": 2604.7,
      "state_eff_rate": 0.026046999999999997,
      "federal_cost": 12360,
      "combined_cost": 14964.7,
      "combined_eff_rate": 0.149647,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 1379.7,
      "state_cost": 875,
      "state_eff_rate": 0.035,
      "federal_cost": 3000,
      "combined_cost": 3875,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 2254.7,
      "state_cost": 1749.9999999999998,
      "state_eff_rate": 0.034999999999999996,
      "federal_cost": 6000,
      "combined_cost": 7750,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 4004.7,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 16700,
      "combined_cost": 20200,
      "combined_eff_rate": 0.202,
      "irmaa_annual_delta": null
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 854.7,
      "state_cost": 854.7,
      "state_eff_rate": 0.017094,
      "federal_cost": 5660,
      "combined_cost": 6514.7,
      "combined_eff_rate": 0.130294,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2604.7,
      "state_cost": 2604.7,
      "state_eff_rate": 0.026046999999999997,
      "federal_cost": 12360,
      "combined_cost": 14964.7,
      "combined_eff_rate": 0.149647,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 1379.7,
      "state_cost": 875,
      "state_eff_rate": 0.035,
      "federal_cost": 3000,
      "combined_cost": 3875,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 2254.7,
      "state_cost": 1749.9999999999998,
      "state_eff_rate": 0.034999999999999996,
      "federal_cost": 6000,
      "combined_cost": 7750,
      "combined_eff_rate": 0.155,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 504.7,
      "state_tax_with_conv": 4004.7,
      "state_cost": 3500,
      "state_eff_rate": 0.035,
      "federal_cost": 16700,
      "combined_cost": 20200,
      "combined_eff_rate": 0.202,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 3030,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 4280,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 8350,
      "combined_cost": 10850,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 6780,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 19714,
      "combined_cost": 24714,
      "combined_eff_rate": 0.24714,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 5030,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 5500,
      "combined_cost": 6750,
      "combined_eff_rate": 0.27,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 6280,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 11164,
      "combined_cost": 13664,
      "combined_eff_rate": 0.27328,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 8780,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 23164,
      "combined_cost": 28164,
      "combined_eff_rate": 0.28164,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 3030,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 4280,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 8350,
      "combined_cost": 10850,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1780,
      "state_tax_with_conv": 6780,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 19714,
      "combined_cost": 24714,
      "combined_eff_rate": 0.24714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 5030,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 5500,
      "combined_cost": 6750,
      "combined_eff_rate": 0.27,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 6280,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 11164,
      "combined_cost": 13664,
      "combined_eff_rate": 0.27328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3780,
      "state_tax_with_conv": 8780,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 23164,
      "combined_cost": 28164,
      "combined_eff_rate": 0.28164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 2810,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 2660,
      "combined_cost": 3910,
      "combined_eff_rate": 0.1564,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 4060,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 5660,
      "combined_cost": 8160,
      "combined_eff_rate": 0.1632,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 6560,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 12360,
      "combined_cost": 17360,
      "combined_eff_rate": 0.1736,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 4810,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 6060,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 6000,
      "combined_cost": 8500,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 8560,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 16700,
      "combined_cost": 21700,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": null
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 2810,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 2660,
      "combined_cost": 3910,
      "combined_eff_rate": 0.1564,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 4060,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 5660,
      "combined_cost": 8160,
      "combined_eff_rate": 0.1632,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1560,
      "state_tax_with_conv": 6560,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 12360,
      "combined_cost": 17360,
      "combined_eff_rate": 0.1736,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 4810,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 6060,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 6000,
      "combined_cost": 8500,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3560,
      "state_tax_with_conv": 8560,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 16700,
      "combined_cost": 21700,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 700.825,
      "state_cost": 700.825,
      "state_eff_rate": 0.014016500000000001,
      "federal_cost": 8350,
      "combined_cost": 9050.825,
      "combined_eff_rate": 0.18101650000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2825.825,
      "state_cost": 2825.825,
      "state_eff_rate": 0.02825825,
      "federal_cost": 19714,
      "combined_cost": 22539.825,
      "combined_eff_rate": 0.22539825,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 1338.325,
      "state_cost": 1062.5,
      "state_eff_rate": 0.0425,
      "federal_cost": 5500,
      "combined_cost": 6562.5,
      "combined_eff_rate": 0.2625,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 2400.825,
      "state_cost": 2125,
      "state_eff_rate": 0.0425,
      "federal_cost": 11164,
      "combined_cost": 13289,
      "combined_eff_rate": 0.26578,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 4525.825,
      "state_cost": 4250,
      "state_eff_rate": 0.0425,
      "federal_cost": 23164,
      "combined_cost": 27414,
      "combined_eff_rate": 0.27414,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 700.825,
      "state_cost": 700.825,
      "state_eff_rate": 0.014016500000000001,
      "federal_cost": 8350,
      "combined_cost": 9050.825,
      "combined_eff_rate": 0.18101650000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2825.825,
      "state_cost": 2825.825,
      "state_eff_rate": 0.02825825,
      "federal_cost": 19714,
      "combined_cost": 22539.825,
      "combined_eff_rate": 0.22539825,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 1338.325,
      "state_cost": 1062.5,
      "state_eff_rate": 0.0425,
      "federal_cost": 5500,
      "combined_cost": 6562.5,
      "combined_eff_rate": 0.2625,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 2400.825,
      "state_cost": 2125,
      "state_eff_rate": 0.0425,
      "federal_cost": 11164,
      "combined_cost": 13289,
      "combined_eff_rate": 0.26578,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 275.825,
      "state_tax_with_conv": 4525.825,
      "state_cost": 4250,
      "state_eff_rate": 0.0425,
      "federal_cost": 23164,
      "combined_cost": 27414,
      "combined_eff_rate": 0.27414,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1401.65,
      "state_cost": 1401.65,
      "state_eff_rate": 0.014016500000000001,
      "federal_cost": 16700,
      "combined_cost": 18101.65,
      "combined_eff_rate": 0.18101650000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MI",
      "name": "Michigan",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1401.65,
      "state_cost": 1401.65,
      "state_eff_rate": 0.014016500000000001,
      "federal_cost": 16700,
      "combined_cost": 18101.65,
      "combined_eff_rate": 0.18101650000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 2084.775,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 3000,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 3082.275,
      "state_cost": 1995,
      "state_eff_rate": 0.0399,
      "federal_cost": 8350,
      "combined_cost": 10345,
      "combined_eff_rate": 0.2069,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 5077.275,
      "state_cost": 3989.9999999999995,
      "state_eff_rate": 0.0399,
      "federal_cost": 19714,
      "combined_cost": 23704,
      "combined_eff_rate": 0.23704,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 3680.775,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 5500,
      "combined_cost": 6497.5,
      "combined_eff_rate": 0.2599,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 4678.275,
      "state_cost": 1994.9999999999995,
      "state_eff_rate": 0.03989999999999999,
      "federal_cost": 11164,
      "combined_cost": 13159,
      "combined_eff_rate": 0.26318,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 6673.275,
      "state_cost": 3989.9999999999995,
      "state_eff_rate": 0.0399,
      "federal_cost": 23164,
      "combined_cost": 27154,
      "combined_eff_rate": 0.27154,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 2084.775,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 3000,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 3082.275,
      "state_cost": 1995,
      "state_eff_rate": 0.0399,
      "federal_cost": 8350,
      "combined_cost": 10345,
      "combined_eff_rate": 0.2069,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1087.275,
      "state_tax_with_conv": 5077.275,
      "state_cost": 3989.9999999999995,
      "state_eff_rate": 0.0399,
      "federal_cost": 19714,
      "combined_cost": 23704,
      "combined_eff_rate": 0.23704,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 3680.775,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 5500,
      "combined_cost": 6497.5,
      "combined_eff_rate": 0.2599,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 4678.275,
      "state_cost": 1994.9999999999995,
      "state_eff_rate": 0.03989999999999999,
      "federal_cost": 11164,
      "combined_cost": 13159,
      "combined_eff_rate": 0.26318,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2683.275,
      "state_tax_with_conv": 6673.275,
      "state_cost": 3989.9999999999995,
      "state_eff_rate": 0.0399,
      "federal_cost": 23164,
      "combined_cost": 27154,
      "combined_eff_rate": 0.27154,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 1576.05,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 2660,
      "combined_cost": 3657.5,
      "combined_eff_rate": 0.1463,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 2573.55,
      "state_cost": 1995.0000000000002,
      "state_eff_rate": 0.039900000000000005,
      "federal_cost": 5660,
      "combined_cost": 7655,
      "combined_eff_rate": 0.1531,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 4568.55,
      "state_cost": 3990,
      "state_eff_rate": 0.0399,
      "federal_cost": 12360,
      "combined_cost": 16350,
      "combined_eff_rate": 0.1635,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 3172.05,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 3000,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 4169.55,
      "state_cost": 1995,
      "state_eff_rate": 0.0399,
      "federal_cost": 6000,
      "combined_cost": 7995,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 6164.55,
      "state_cost": 3990,
      "state_eff_rate": 0.0399,
      "federal_cost": 16700,
      "combined_cost": 20690,
      "combined_eff_rate": 0.2069,
      "irmaa_annual_delta": null
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 1576.05,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 2660,
      "combined_cost": 3657.5,
      "combined_eff_rate": 0.1463,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 2573.55,
      "state_cost": 1995.0000000000002,
      "state_eff_rate": 0.039900000000000005,
      "federal_cost": 5660,
      "combined_cost": 7655,
      "combined_eff_rate": 0.1531,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 578.55,
      "state_tax_with_conv": 4568.55,
      "state_cost": 3990,
      "state_eff_rate": 0.0399,
      "federal_cost": 12360,
      "combined_cost": 16350,
      "combined_eff_rate": 0.1635,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 3172.05,
      "state_cost": 997.5,
      "state_eff_rate": 0.0399,
      "federal_cost": 3000,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 4169.55,
      "state_cost": 1995,
      "state_eff_rate": 0.0399,
      "federal_cost": 6000,
      "combined_cost": 7995,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2174.55,
      "state_tax_with_conv": 6164.55,
      "state_cost": 3990,
      "state_eff_rate": 0.0399,
      "federal_cost": 16700,
      "combined_cost": 20690,
      "combined_eff_rate": 0.2069,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 2534.731,
      "state_cost": 1437.5000000000002,
      "state_eff_rate": 0.05750000000000001,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 3972.231,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 8350,
      "combined_cost": 11225,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 6230,
      "state_cost": 5132.769,
      "state_eff_rate": 0.05132769,
      "federal_cost": 19714,
      "combined_cost": 24846.769,
      "combined_eff_rate": 0.24846769,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 4672.5,
      "state_cost": 1275.2689999999998,
      "state_eff_rate": 0.05101075999999999,
      "federal_cost": 5500,
      "combined_cost": 6775.269,
      "combined_eff_rate": 0.27101076,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 5785,
      "state_cost": 2387.769,
      "state_eff_rate": 0.04775537999999999,
      "federal_cost": 11164,
      "combined_cost": 13551.769,
      "combined_eff_rate": 0.27103538,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 8010,
      "state_cost": 4612.769,
      "state_eff_rate": 0.04612769,
      "federal_cost": 23164,
      "combined_cost": 27776.769,
      "combined_eff_rate": 0.27776769,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 2534.731,
      "state_cost": 1437.5000000000002,
      "state_eff_rate": 0.05750000000000001,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 3972.231,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 8350,
      "combined_cost": 11225,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1097.231,
      "state_tax_with_conv": 6230,
      "state_cost": 5132.769,
      "state_eff_rate": 0.05132769,
      "federal_cost": 19714,
      "combined_cost": 24846.769,
      "combined_eff_rate": 0.24846769,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 4672.5,
      "state_cost": 1275.2689999999998,
      "state_eff_rate": 0.05101075999999999,
      "federal_cost": 5500,
      "combined_cost": 6775.269,
      "combined_eff_rate": 0.27101076,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 5785,
      "state_cost": 2387.769,
      "state_eff_rate": 0.04775537999999999,
      "federal_cost": 11164,
      "combined_cost": 13551.769,
      "combined_eff_rate": 0.27103538,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3397.231,
      "state_tax_with_conv": 8010,
      "state_cost": 4612.769,
      "state_eff_rate": 0.04612769,
      "federal_cost": 23164,
      "combined_cost": 27776.769,
      "combined_eff_rate": 0.27776769,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1331.962,
      "state_cost": 1331.962,
      "state_eff_rate": 0.053278479999999996,
      "federal_cost": 2660,
      "combined_cost": 3991.962,
      "combined_eff_rate": 0.15967848,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2769.462,
      "state_cost": 2769.462,
      "state_eff_rate": 0.05538924,
      "federal_cost": 5660,
      "combined_cost": 8429.462,
      "combined_eff_rate": 0.16858924,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5644.462,
      "state_cost": 5644.462,
      "state_eff_rate": 0.05644462000000001,
      "federal_cost": 12360,
      "combined_cost": 18004.462,
      "combined_eff_rate": 0.18004462,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 3631.962,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 5069.462,
      "state_cost": 2875.0000000000005,
      "state_eff_rate": 0.05750000000000001,
      "federal_cost": 6000,
      "combined_cost": 8875,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 7944.462,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 16700,
      "combined_cost": 22450,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": null
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1331.962,
      "state_cost": 1331.962,
      "state_eff_rate": 0.053278479999999996,
      "federal_cost": 2660,
      "combined_cost": 3991.962,
      "combined_eff_rate": 0.15967848,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2769.462,
      "state_cost": 2769.462,
      "state_eff_rate": 0.05538924,
      "federal_cost": 5660,
      "combined_cost": 8429.462,
      "combined_eff_rate": 0.16858924,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5644.462,
      "state_cost": 5644.462,
      "state_eff_rate": 0.05644462000000001,
      "federal_cost": 12360,
      "combined_cost": 18004.462,
      "combined_eff_rate": 0.18004462,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 3631.962,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 5069.462,
      "state_cost": 2875.0000000000005,
      "state_eff_rate": 0.05750000000000001,
      "federal_cost": 6000,
      "combined_cost": 8875,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": 0
    },
    {
      "code": "UT",
      "name": "Utah",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2194.462,
      "state_tax_with_conv": 7944.462,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 16700,
      "combined_cost": 22450,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 898.2,
      "state_cost": 898.2,
      "state_eff_rate": 0.035928,
      "federal_cost": 3000,
      "combined_cost": 3898.2,
      "combined_eff_rate": 0.15592799999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2145.7,
      "state_cost": 2145.7,
      "state_eff_rate": 0.042913999999999994,
      "federal_cost": 8350,
      "combined_cost": 10495.7,
      "combined_eff_rate": 0.20991400000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4640.7,
      "state_cost": 4640.7,
      "state_eff_rate": 0.046407,
      "federal_cost": 19714,
      "combined_cost": 24354.7,
      "combined_eff_rate": 0.243547,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1646.7,
      "state_tax_with_conv": 2894.2,
      "state_cost": 1247.4999999999998,
      "state_eff_rate": 0.04989999999999999,
      "federal_cost": 5500,
      "combined_cost": 6747.5,
      "combined_eff_rate": 0.2699,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1646.7,
      "state_tax_with_conv": 4141.7,
      "state_cost": 2495,
      "state_eff_rate": 0.0499,
      "federal_cost": 11164,
      "combined_cost": 13659,
      "combined_eff_rate": 0.27318,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1646.7,
      "state_tax_with_conv": 6636.7,
      "state_cost": 4990,
      "state_eff_rate": 0.0499,
      "federal_cost": 23164,
      "combined_cost": 28154,
      "combined_eff_rate": 0.28154,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 648.7,
      "state_cost": 648.7,
      "state_eff_rate": 0.012974000000000001,
      "federal_cost": 8350,
      "combined_cost": 8998.7,
      "combined_eff_rate": 0.17997400000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3143.7,
      "state_cost": 3143.7,
      "state_eff_rate": 0.031437,
      "federal_cost": 19714,
      "combined_cost": 22857.7,
      "combined_eff_rate": 0.228577,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 149.7,
      "state_tax_with_conv": 1397.2,
      "state_cost": 1247.5,
      "state_eff_rate": 0.0499,
      "federal_cost": 5500,
      "combined_cost": 6747.5,
      "combined_eff_rate": 0.2699,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 149.7,
      "state_tax_with_conv": 2644.7,
      "state_cost": 2495,
      "state_eff_rate": 0.0499,
      "federal_cost": 11164,
      "combined_cost": 13659,
      "combined_eff_rate": 0.27318,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 149.7,
      "state_tax_with_conv": 5139.7,
      "state_cost": 4990,
      "state_eff_rate": 0.0499,
      "federal_cost": 23164,
      "combined_cost": 28154,
      "combined_eff_rate": 0.28154,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2295.4,
      "state_cost": 2295.4,
      "state_eff_rate": 0.022954000000000002,
      "federal_cost": 12360,
      "combined_cost": 14655.4,
      "combined_eff_rate": 0.146554,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 548.9,
      "state_cost": 548.9,
      "state_eff_rate": 0.021956,
      "federal_cost": 3000,
      "combined_cost": 3548.9,
      "combined_eff_rate": 0.141956,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1796.4,
      "state_cost": 1796.4,
      "state_eff_rate": 0.035928,
      "federal_cost": 6000,
      "combined_cost": 7796.4,
      "combined_eff_rate": 0.15592799999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4291.4,
      "state_cost": 4291.4,
      "state_eff_rate": 0.042913999999999994,
      "federal_cost": 16700,
      "combined_cost": 20991.4,
      "combined_eff_rate": 0.20991400000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "GA",
      "name": "Georgia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1297.4,
      "state_cost": 1297.4,
      "state_eff_rate": 0.012974000000000001,
      "federal_cost": 16700,
      "combined_cost": 17997.4,
      "combined_eff_rate": 0.17997400000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "IA",
      "name": "Iowa",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 813.75,
      "state_tax_with_conv": 1563.75,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 3000,
      "combined_cost": 3750,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 813.75,
      "state_tax_with_conv": 2313.75,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 8350,
      "combined_cost": 9850,
      "combined_eff_rate": 0.197,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 813.75,
      "state_tax_with_conv": 3813.75,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 19714,
      "combined_cost": 22714,
      "combined_eff_rate": 0.22714,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2013.75,
      "state_tax_with_conv": 2763.75,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 5500,
      "combined_cost": 6250,
      "combined_eff_rate": 0.25,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2013.75,
      "state_tax_with_conv": 3513.75,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 11164,
      "combined_cost": 12664,
      "combined_eff_rate": 0.25328,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2013.75,
      "state_tax_with_conv": 5013.75,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 23164,
      "combined_cost": 26164,
      "combined_eff_rate": 0.26164,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 453.75,
      "state_tax_with_conv": 1203.75,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 3000,
      "combined_cost": 3750,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 453.75,
      "state_tax_with_conv": 1953.75,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 8350,
      "combined_cost": 9850,
      "combined_eff_rate": 0.197,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 453.75,
      "state_tax_with_conv": 3453.75,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 19714,
      "combined_cost": 22714,
      "combined_eff_rate": 0.22714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1653.75,
      "state_tax_with_conv": 2403.75,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 5500,
      "combined_cost": 6250,
      "combined_eff_rate": 0.25,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1653.75,
      "state_tax_with_conv": 3153.75,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 11164,
      "combined_cost": 12664,
      "combined_eff_rate": 0.25328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1653.75,
      "state_tax_with_conv": 4653.75,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 23164,
      "combined_cost": 26164,
      "combined_eff_rate": 0.26164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 427.5,
      "state_tax_with_conv": 1177.5,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 2660,
      "combined_cost": 3410,
      "combined_eff_rate": 0.1364,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 427.5,
      "state_tax_with_conv": 1927.5,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 5660,
      "combined_cost": 7160,
      "combined_eff_rate": 0.1432,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 427.5,
      "state_tax_with_conv": 3427.5,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 12360,
      "combined_cost": 15360,
      "combined_eff_rate": 0.1536,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1627.5,
      "state_tax_with_conv": 2377.5,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 3000,
      "combined_cost": 3750,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1627.5,
      "state_tax_with_conv": 3127.5,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 6000,
      "combined_cost": 7500,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1627.5,
      "state_tax_with_conv": 4627.5,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 16700,
      "combined_cost": 19700,
      "combined_eff_rate": 0.197,
      "irmaa_annual_delta": null
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 457.5,
      "state_cost": 457.5,
      "state_eff_rate": 0.0183,
      "federal_cost": 2660,
      "combined_cost": 3117.5,
      "combined_eff_rate": 0.1247,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1207.5,
      "state_cost": 1207.5,
      "state_eff_rate": 0.02415,
      "federal_cost": 5660,
      "combined_cost": 6867.5,
      "combined_eff_rate": 0.13735,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2707.5,
      "state_cost": 2707.5,
      "state_eff_rate": 0.027075,
      "federal_cost": 12360,
      "combined_cost": 15067.5,
      "combined_eff_rate": 0.150675,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 907.5,
      "state_tax_with_conv": 1657.5,
      "state_cost": 750,
      "state_eff_rate": 0.03,
      "federal_cost": 3000,
      "combined_cost": 3750,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 907.5,
      "state_tax_with_conv": 2407.5,
      "state_cost": 1500,
      "state_eff_rate": 0.03,
      "federal_cost": 6000,
      "combined_cost": 7500,
      "combined_eff_rate": 0.15,
      "irmaa_annual_delta": 0
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 907.5,
      "state_tax_with_conv": 3907.5,
      "state_cost": 3000,
      "state_eff_rate": 0.03,
      "federal_cost": 16700,
      "combined_cost": 19700,
      "combined_eff_rate": 0.197,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1735,
      "state_tax_with_conv": 2985,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1735,
      "state_tax_with_conv": 4235,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 8350,
      "combined_cost": 10850,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1735,
      "state_tax_with_conv": 6735,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 19714,
      "combined_cost": 24714,
      "combined_eff_rate": 0.24714,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3735,
      "state_tax_with_conv": 4985,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 5500,
      "combined_cost": 6750,
      "combined_eff_rate": 0.27,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3735,
      "state_tax_with_conv": 6235,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 11164,
      "combined_cost": 13664,
      "combined_eff_rate": 0.27328,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3735,
      "state_tax_with_conv": 8735,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 23164,
      "combined_cost": 28164,
      "combined_eff_rate": 0.28164,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1435,
      "state_tax_with_conv": 2685,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1435,
      "state_tax_with_conv": 3935,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 8350,
      "combined_cost": 10850,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1435,
      "state_tax_with_conv": 6435,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 19714,
      "combined_cost": 24714,
      "combined_eff_rate": 0.24714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3435,
      "state_tax_with_conv": 4685,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 5500,
      "combined_cost": 6750,
      "combined_eff_rate": 0.27,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3435,
      "state_tax_with_conv": 5935,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 11164,
      "combined_cost": 13664,
      "combined_eff_rate": 0.27328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3435,
      "state_tax_with_conv": 8435,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 23164,
      "combined_cost": 28164,
      "combined_eff_rate": 0.28164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1345,
      "state_tax_with_conv": 2595,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 2660,
      "combined_cost": 3910,
      "combined_eff_rate": 0.1564,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1345,
      "state_tax_with_conv": 3845,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 5660,
      "combined_cost": 8160,
      "combined_eff_rate": 0.1632,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1345,
      "state_tax_with_conv": 6345,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 12360,
      "combined_cost": 17360,
      "combined_eff_rate": 0.1736,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3345,
      "state_tax_with_conv": 4595,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3345,
      "state_tax_with_conv": 5845,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 6000,
      "combined_cost": 8500,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3345,
      "state_tax_with_conv": 8345,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 16700,
      "combined_cost": 21700,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": null
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 745,
      "state_tax_with_conv": 1995,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 2660,
      "combined_cost": 3910,
      "combined_eff_rate": 0.1564,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 745,
      "state_tax_with_conv": 3245,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 5660,
      "combined_cost": 8160,
      "combined_eff_rate": 0.1632,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 745,
      "state_tax_with_conv": 5745,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 12360,
      "combined_cost": 17360,
      "combined_eff_rate": 0.1736,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2745,
      "state_tax_with_conv": 3995,
      "state_cost": 1250,
      "state_eff_rate": 0.05,
      "federal_cost": 3000,
      "combined_cost": 4250,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2745,
      "state_tax_with_conv": 5245,
      "state_cost": 2500,
      "state_eff_rate": 0.05,
      "federal_cost": 6000,
      "combined_cost": 8500,
      "combined_eff_rate": 0.17,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AL",
      "name": "Alabama",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2745,
      "state_tax_with_conv": 7745,
      "state_cost": 5000,
      "state_eff_rate": 0.05,
      "federal_cost": 16700,
      "combined_cost": 21700,
      "combined_eff_rate": 0.217,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 1724.41,
      "state_cost": 925.0000000000001,
      "state_eff_rate": 0.037000000000000005,
      "federal_cost": 3000,
      "combined_cost": 3925,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 2649.41,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 8350,
      "combined_cost": 10200,
      "combined_eff_rate": 0.204,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 4499.41,
      "state_cost": 3700,
      "state_eff_rate": 0.037,
      "federal_cost": 19714,
      "combined_cost": 23414,
      "combined_eff_rate": 0.23414,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 3204.41,
      "state_cost": 925,
      "state_eff_rate": 0.037,
      "federal_cost": 5500,
      "combined_cost": 6425,
      "combined_eff_rate": 0.257,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 4129.41,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 11164,
      "combined_cost": 13014,
      "combined_eff_rate": 0.26028,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 5979.41,
      "state_cost": 3700,
      "state_eff_rate": 0.037,
      "federal_cost": 23164,
      "combined_cost": 26864,
      "combined_eff_rate": 0.26864,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 1724.41,
      "state_cost": 925.0000000000001,
      "state_eff_rate": 0.037000000000000005,
      "federal_cost": 3000,
      "combined_cost": 3925,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 2649.41,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 8350,
      "combined_cost": 10200,
      "combined_eff_rate": 0.204,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 799.41,
      "state_tax_with_conv": 4499.41,
      "state_cost": 3700,
      "state_eff_rate": 0.037,
      "federal_cost": 19714,
      "combined_cost": 23414,
      "combined_eff_rate": 0.23414,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 3204.41,
      "state_cost": 925,
      "state_eff_rate": 0.037,
      "federal_cost": 5500,
      "combined_cost": 6425,
      "combined_eff_rate": 0.257,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 4129.41,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 11164,
      "combined_cost": 13014,
      "combined_eff_rate": 0.26028,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2279.41,
      "state_tax_with_conv": 5979.41,
      "state_cost": 3700,
      "state_eff_rate": 0.037,
      "federal_cost": 23164,
      "combined_cost": 26864,
      "combined_eff_rate": 0.26864,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 1411.02,
      "state_cost": 914.98,
      "state_eff_rate": 0.0365992,
      "federal_cost": 2660,
      "combined_cost": 3574.98,
      "combined_eff_rate": 0.1429992,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 2336.02,
      "state_cost": 1839.98,
      "state_eff_rate": 0.0367996,
      "federal_cost": 5660,
      "combined_cost": 7499.98,
      "combined_eff_rate": 0.14999959999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 4186.02,
      "state_cost": 3689.9800000000005,
      "state_eff_rate": 0.0368998,
      "federal_cost": 12360,
      "combined_cost": 16049.98,
      "combined_eff_rate": 0.1604998,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 2891.02,
      "state_cost": 925,
      "state_eff_rate": 0.037,
      "federal_cost": 3000,
      "combined_cost": 3925,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 3816.02,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 6000,
      "combined_cost": 7850,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 5666.02,
      "state_cost": 3700.0000000000005,
      "state_eff_rate": 0.037000000000000005,
      "federal_cost": 16700,
      "combined_cost": 20400,
      "combined_eff_rate": 0.204,
      "irmaa_annual_delta": null
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 1411.02,
      "state_cost": 914.98,
      "state_eff_rate": 0.0365992,
      "federal_cost": 2660,
      "combined_cost": 3574.98,
      "combined_eff_rate": 0.1429992,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 2336.02,
      "state_cost": 1839.98,
      "state_eff_rate": 0.0367996,
      "federal_cost": 5660,
      "combined_cost": 7499.98,
      "combined_eff_rate": 0.14999959999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 496.04,
      "state_tax_with_conv": 4186.02,
      "state_cost": 3689.9800000000005,
      "state_eff_rate": 0.0368998,
      "federal_cost": 12360,
      "combined_cost": 16049.98,
      "combined_eff_rate": 0.1604998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 2891.02,
      "state_cost": 925,
      "state_eff_rate": 0.037,
      "federal_cost": 3000,
      "combined_cost": 3925,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 3816.02,
      "state_cost": 1850,
      "state_eff_rate": 0.037,
      "federal_cost": 6000,
      "combined_cost": 7850,
      "combined_eff_rate": 0.157,
      "irmaa_annual_delta": 0
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1966.02,
      "state_tax_with_conv": 5666.02,
      "state_cost": 3700.0000000000005,
      "state_eff_rate": 0.037000000000000005,
      "federal_cost": 16700,
      "combined_cost": 20400,
      "combined_eff_rate": 0.204,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 2127.57,
      "state_cost": 1391.88,
      "state_eff_rate": 0.0556752,
      "federal_cost": 3000,
      "combined_cost": 4391.88,
      "combined_eff_rate": 0.1756752,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 4277.98,
      "state_cost": 3542.2899999999995,
      "state_eff_rate": 0.07084579999999999,
      "federal_cost": 8350,
      "combined_cost": 11892.289999999999,
      "combined_eff_rate": 0.23784579999999997,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 8927.98,
      "state_cost": 8192.289999999999,
      "state_eff_rate": 0.08192289999999999,
      "federal_cost": 19714,
      "combined_cost": 27906.29,
      "combined_eff_rate": 0.2790629,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 5672.98,
      "state_cost": 2324.9999999999995,
      "state_eff_rate": 0.09299999999999999,
      "federal_cost": 5500,
      "combined_cost": 7825,
      "combined_eff_rate": 0.313,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 7997.98,
      "state_cost": 4650,
      "state_eff_rate": 0.093,
      "federal_cost": 11164,
      "combined_cost": 15814,
      "combined_eff_rate": 0.31628,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 12647.98,
      "state_cost": 9300,
      "state_eff_rate": 0.093,
      "federal_cost": 23164,
      "combined_cost": 32464,
      "combined_eff_rate": 0.32464,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 2127.57,
      "state_cost": 1391.88,
      "state_eff_rate": 0.0556752,
      "federal_cost": 3000,
      "combined_cost": 4391.88,
      "combined_eff_rate": 0.1756752,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 4277.98,
      "state_cost": 3542.2899999999995,
      "state_eff_rate": 0.07084579999999999,
      "federal_cost": 8350,
      "combined_cost": 11892.289999999999,
      "combined_eff_rate": 0.23784579999999997,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 735.69,
      "state_tax_with_conv": 8927.98,
      "state_cost": 8192.289999999999,
      "state_eff_rate": 0.08192289999999999,
      "federal_cost": 19714,
      "combined_cost": 27906.29,
      "combined_eff_rate": 0.2790629,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 5672.98,
      "state_cost": 2324.9999999999995,
      "state_eff_rate": 0.09299999999999999,
      "federal_cost": 5500,
      "combined_cost": 7825,
      "combined_eff_rate": 0.313,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 7997.98,
      "state_cost": 4650,
      "state_eff_rate": 0.093,
      "federal_cost": 11164,
      "combined_cost": 15814,
      "combined_eff_rate": 0.31628,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3347.98,
      "state_tax_with_conv": 12647.98,
      "state_cost": 9300,
      "state_eff_rate": 0.093,
      "federal_cost": 23164,
      "combined_cost": 32464,
      "combined_eff_rate": 0.32464,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 871.38,
      "state_cost": 521.2,
      "state_eff_rate": 0.020848000000000002,
      "federal_cost": 2660,
      "combined_cost": 3181.2,
      "combined_eff_rate": 0.127248,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 1871.38,
      "state_cost": 1521.2,
      "state_eff_rate": 0.030424,
      "federal_cost": 5660,
      "combined_cost": 7181.2,
      "combined_eff_rate": 0.143624,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 5055.14,
      "state_cost": 4704.96,
      "state_eff_rate": 0.0470496,
      "federal_cost": 12360,
      "combined_cost": 17064.96,
      "combined_eff_rate": 0.17064959999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 2685.06,
      "state_cost": 1213.6799999999998,
      "state_eff_rate": 0.04854719999999999,
      "federal_cost": 3000,
      "combined_cost": 4213.68,
      "combined_eff_rate": 0.1685472,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 4255.14,
      "state_cost": 2783.76,
      "state_eff_rate": 0.0556752,
      "federal_cost": 6000,
      "combined_cost": 8783.76,
      "combined_eff_rate": 0.1756752,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 8555.96,
      "state_cost": 7084.579999999999,
      "state_eff_rate": 0.07084579999999999,
      "federal_cost": 16700,
      "combined_cost": 23784.579999999998,
      "combined_eff_rate": 0.23784579999999997,
      "irmaa_annual_delta": null
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 871.38,
      "state_cost": 521.2,
      "state_eff_rate": 0.020848000000000002,
      "federal_cost": 2660,
      "combined_cost": 3181.2,
      "combined_eff_rate": 0.127248,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 1871.38,
      "state_cost": 1521.2,
      "state_eff_rate": 0.030424,
      "federal_cost": 5660,
      "combined_cost": 7181.2,
      "combined_eff_rate": 0.143624,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 350.18,
      "state_tax_with_conv": 5055.14,
      "state_cost": 4704.96,
      "state_eff_rate": 0.0470496,
      "federal_cost": 12360,
      "combined_cost": 17064.96,
      "combined_eff_rate": 0.17064959999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 2685.06,
      "state_cost": 1213.6799999999998,
      "state_eff_rate": 0.04854719999999999,
      "federal_cost": 3000,
      "combined_cost": 4213.68,
      "combined_eff_rate": 0.1685472,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 4255.14,
      "state_cost": 2783.76,
      "state_eff_rate": 0.0556752,
      "federal_cost": 6000,
      "combined_cost": 8783.76,
      "combined_eff_rate": 0.1756752,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CA",
      "name": "California",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1471.38,
      "state_tax_with_conv": 8555.96,
      "state_cost": 7084.579999999999,
      "state_eff_rate": 0.07084579999999999,
      "federal_cost": 16700,
      "combined_cost": 23784.579999999998,
      "combined_eff_rate": 0.23784579999999997,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 200,
      "state_cost": 200,
      "state_eff_rate": 0.008,
      "federal_cost": 3000,
      "combined_cost": 3200,
      "combined_eff_rate": 0.128,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4265,
      "state_cost": 4265,
      "state_eff_rate": 0.0853,
      "federal_cost": 8350,
      "combined_cost": 12615,
      "combined_eff_rate": 0.2523,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 7575,
      "state_cost": 7575,
      "state_eff_rate": 0.07575,
      "federal_cost": 19714,
      "combined_cost": 27289,
      "combined_eff_rate": 0.27289,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 965,
      "state_tax_with_conv": 5300,
      "state_cost": 4335,
      "state_eff_rate": 0.1734,
      "federal_cost": 5500,
      "combined_cost": 9835,
      "combined_eff_rate": 0.3934,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 965,
      "state_tax_with_conv": 6925,
      "state_cost": 5960,
      "state_eff_rate": 0.1192,
      "federal_cost": 11164,
      "combined_cost": 17124,
      "combined_eff_rate": 0.34248,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 965,
      "state_tax_with_conv": 10050,
      "state_cost": 9085,
      "state_eff_rate": 0.09085,
      "federal_cost": 23164,
      "combined_cost": 32249,
      "combined_eff_rate": 0.32249,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 200,
      "state_cost": 200,
      "state_eff_rate": 0.008,
      "federal_cost": 3000,
      "combined_cost": 3200,
      "combined_eff_rate": 0.128,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4265,
      "state_cost": 4265,
      "state_eff_rate": 0.0853,
      "federal_cost": 8350,
      "combined_cost": 12615,
      "combined_eff_rate": 0.2523,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 7575,
      "state_cost": 7575,
      "state_eff_rate": 0.07575,
      "federal_cost": 19714,
      "combined_cost": 27289,
      "combined_eff_rate": 0.27289,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 965,
      "state_tax_with_conv": 5300,
      "state_cost": 4335,
      "state_eff_rate": 0.1734,
      "federal_cost": 5500,
      "combined_cost": 9835,
      "combined_eff_rate": 0.3934,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 965,
      "state_tax_with_conv": 6925,
      "state_cost": 5960,
      "state_eff_rate": 0.1192,
      "federal_cost": 11164,
      "combined_cost": 17124,
      "combined_eff_rate": 0.34248,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 965,
      "state_tax_with_conv": 10050,
      "state_cost": 9085,
      "state_eff_rate": 0.09085,
      "federal_cost": 23164,
      "combined_cost": 32249,
      "combined_eff_rate": 0.32249,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 20,
      "state_cost": 20,
      "state_eff_rate": 0.0008,
      "federal_cost": 2660,
      "combined_cost": 2680,
      "combined_eff_rate": 0.1072,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 760,
      "state_cost": 760,
      "state_eff_rate": 0.0152,
      "federal_cost": 5660,
      "combined_cost": 6420,
      "combined_eff_rate": 0.1284,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 6545,
      "state_cost": 6545,
      "state_eff_rate": 0.06545,
      "federal_cost": 12360,
      "combined_cost": 18905,
      "combined_eff_rate": 0.18905,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 670,
      "state_cost": 670,
      "state_eff_rate": 0.0268,
      "federal_cost": 3000,
      "combined_cost": 3670,
      "combined_eff_rate": 0.1468,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5730,
      "state_cost": 5730,
      "state_eff_rate": 0.1146,
      "federal_cost": 6000,
      "combined_cost": 11730,
      "combined_eff_rate": 0.2346,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 8900,
      "state_cost": 8900,
      "state_eff_rate": 0.089,
      "federal_cost": 16700,
      "combined_cost": 25600,
      "combined_eff_rate": 0.256,
      "irmaa_annual_delta": null
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 20,
      "state_cost": 20,
      "state_eff_rate": 0.0008,
      "federal_cost": 2660,
      "combined_cost": 2680,
      "combined_eff_rate": 0.1072,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 760,
      "state_cost": 760,
      "state_eff_rate": 0.0152,
      "federal_cost": 5660,
      "combined_cost": 6420,
      "combined_eff_rate": 0.1284,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 6545,
      "state_cost": 6545,
      "state_eff_rate": 0.06545,
      "federal_cost": 12360,
      "combined_cost": 18905,
      "combined_eff_rate": 0.18905,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 670,
      "state_cost": 670,
      "state_eff_rate": 0.0268,
      "federal_cost": 3000,
      "combined_cost": 3670,
      "combined_eff_rate": 0.1468,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5730,
      "state_cost": 5730,
      "state_eff_rate": 0.1146,
      "federal_cost": 6000,
      "combined_cost": 11730,
      "combined_eff_rate": 0.2346,
      "irmaa_annual_delta": 0
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 8900,
      "state_cost": 8900,
      "state_eff_rate": 0.089,
      "federal_cost": 16700,
      "combined_cost": 25600,
      "combined_eff_rate": 0.256,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 852,
      "state_tax_with_conv": 2236.875,
      "state_cost": 1384.875,
      "state_eff_rate": 0.055395,
      "federal_cost": 3000,
      "combined_cost": 4384.875,
      "combined_eff_rate": 0.175395,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 852,
      "state_tax_with_conv": 3774,
      "state_cost": 2922,
      "state_eff_rate": 0.05844,
      "federal_cost": 8350,
      "combined_cost": 11272,
      "combined_eff_rate": 0.22544,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 852,
      "state_tax_with_conv": 7074,
      "state_cost": 6222,
      "state_eff_rate": 0.06222,
      "federal_cost": 19714,
      "combined_cost": 25936,
      "combined_eff_rate": 0.25936,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3114,
      "state_tax_with_conv": 4764,
      "state_cost": 1650,
      "state_eff_rate": 0.066,
      "federal_cost": 5500,
      "combined_cost": 7150,
      "combined_eff_rate": 0.286,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3114,
      "state_tax_with_conv": 6414,
      "state_cost": 3300,
      "state_eff_rate": 0.066,
      "federal_cost": 11164,
      "combined_cost": 14464,
      "combined_eff_rate": 0.28928,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3114,
      "state_tax_with_conv": 9714,
      "state_cost": 6600,
      "state_eff_rate": 0.066,
      "federal_cost": 23164,
      "combined_cost": 29764,
      "combined_eff_rate": 0.29764,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 612,
      "state_tax_with_conv": 1988.125,
      "state_cost": 1376.125,
      "state_eff_rate": 0.055045,
      "federal_cost": 3000,
      "combined_cost": 4376.125,
      "combined_eff_rate": 0.175045,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 612,
      "state_tax_with_conv": 3499,
      "state_cost": 2887,
      "state_eff_rate": 0.05774,
      "federal_cost": 8350,
      "combined_cost": 11237,
      "combined_eff_rate": 0.22474,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 612,
      "state_tax_with_conv": 6799,
      "state_cost": 6187,
      "state_eff_rate": 0.06187,
      "federal_cost": 19714,
      "combined_cost": 25901,
      "combined_eff_rate": 0.25901,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2839,
      "state_tax_with_conv": 4489,
      "state_cost": 1650,
      "state_eff_rate": 0.066,
      "federal_cost": 5500,
      "combined_cost": 7150,
      "combined_eff_rate": 0.286,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2839,
      "state_tax_with_conv": 6139,
      "state_cost": 3300,
      "state_eff_rate": 0.066,
      "federal_cost": 11164,
      "combined_cost": 14464,
      "combined_eff_rate": 0.28928,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2839,
      "state_tax_with_conv": 9439,
      "state_cost": 6600,
      "state_eff_rate": 0.066,
      "federal_cost": 23164,
      "combined_cost": 29764,
      "combined_eff_rate": 0.29764,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1252.75,
      "state_cost": 1252.75,
      "state_eff_rate": 0.05011,
      "federal_cost": 2660,
      "combined_cost": 3912.75,
      "combined_eff_rate": 0.15651,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2640.25,
      "state_cost": 2640.25,
      "state_eff_rate": 0.052805,
      "federal_cost": 5660,
      "combined_cost": 8300.25,
      "combined_eff_rate": 0.166005,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5924.5,
      "state_cost": 5924.5,
      "state_eff_rate": 0.059245,
      "federal_cost": 12360,
      "combined_cost": 18284.5,
      "combined_eff_rate": 0.182845,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2085.25,
      "state_tax_with_conv": 3614.5,
      "state_cost": 1529.25,
      "state_eff_rate": 0.06117,
      "federal_cost": 3000,
      "combined_cost": 4529.25,
      "combined_eff_rate": 0.18117,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2085.25,
      "state_tax_with_conv": 5264.5,
      "state_cost": 3179.25,
      "state_eff_rate": 0.063585,
      "federal_cost": 6000,
      "combined_cost": 9179.25,
      "combined_eff_rate": 0.183585,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2085.25,
      "state_tax_with_conv": 8564.5,
      "state_cost": 6479.25,
      "state_eff_rate": 0.0647925,
      "federal_cost": 16700,
      "combined_cost": 23179.25,
      "combined_eff_rate": 0.2317925,
      "irmaa_annual_delta": null
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 755.25,
      "state_cost": 755.25,
      "state_eff_rate": 0.03021,
      "federal_cost": 2660,
      "combined_cost": 3415.25,
      "combined_eff_rate": 0.13661,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2142.75,
      "state_cost": 2142.75,
      "state_eff_rate": 0.042855,
      "federal_cost": 5660,
      "combined_cost": 7802.75,
      "combined_eff_rate": 0.156055,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5374.5,
      "state_cost": 5374.5,
      "state_eff_rate": 0.053745,
      "federal_cost": 12360,
      "combined_cost": 17734.5,
      "combined_eff_rate": 0.177345,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1587.75,
      "state_tax_with_conv": 3064.5,
      "state_cost": 1476.75,
      "state_eff_rate": 0.05907,
      "federal_cost": 3000,
      "combined_cost": 4476.75,
      "combined_eff_rate": 0.17907,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1587.75,
      "state_tax_with_conv": 4714.5,
      "state_cost": 3126.75,
      "state_eff_rate": 0.062535,
      "federal_cost": 6000,
      "combined_cost": 9126.75,
      "combined_eff_rate": 0.182535,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DE",
      "name": "Delaware",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1587.75,
      "state_tax_with_conv": 8014.5,
      "state_cost": 6426.75,
      "state_eff_rate": 0.0642675,
      "federal_cost": 16700,
      "combined_cost": 23126.75,
      "combined_eff_rate": 0.2312675,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 3223.2,
      "state_cost": 1819.9999999999998,
      "state_eff_rate": 0.07279999999999999,
      "federal_cost": 3000,
      "combined_cost": 4820,
      "combined_eff_rate": 0.1928,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 5123.2,
      "state_cost": 3720,
      "state_eff_rate": 0.0744,
      "federal_cost": 8350,
      "combined_cost": 12070,
      "combined_eff_rate": 0.2414,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 8944.2,
      "state_cost": 7541.000000000001,
      "state_eff_rate": 0.07541,
      "federal_cost": 19714,
      "combined_cost": 27255,
      "combined_eff_rate": 0.27255,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 6263.2,
      "state_cost": 1900,
      "state_eff_rate": 0.076,
      "federal_cost": 5500,
      "combined_cost": 7400,
      "combined_eff_rate": 0.296,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 8163.2,
      "state_cost": 3800,
      "state_eff_rate": 0.076,
      "federal_cost": 11164,
      "combined_cost": 14964,
      "combined_eff_rate": 0.29928,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 12104.2,
      "state_cost": 7741.000000000001,
      "state_eff_rate": 0.07741,
      "federal_cost": 23164,
      "combined_cost": 30905,
      "combined_eff_rate": 0.30905,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 3223.2,
      "state_cost": 1819.9999999999998,
      "state_eff_rate": 0.07279999999999999,
      "federal_cost": 3000,
      "combined_cost": 4820,
      "combined_eff_rate": 0.1928,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 5123.2,
      "state_cost": 3720,
      "state_eff_rate": 0.0744,
      "federal_cost": 8350,
      "combined_cost": 12070,
      "combined_eff_rate": 0.2414,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1403.2,
      "state_tax_with_conv": 8944.2,
      "state_cost": 7541.000000000001,
      "state_eff_rate": 0.07541,
      "federal_cost": 19714,
      "combined_cost": 27255,
      "combined_eff_rate": 0.27255,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 6263.2,
      "state_cost": 1900,
      "state_eff_rate": 0.076,
      "federal_cost": 5500,
      "combined_cost": 7400,
      "combined_eff_rate": 0.296,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 8163.2,
      "state_cost": 3800,
      "state_eff_rate": 0.076,
      "federal_cost": 11164,
      "combined_cost": 14964,
      "combined_eff_rate": 0.29928,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 4363.2,
      "state_tax_with_conv": 12104.2,
      "state_cost": 7741.000000000001,
      "state_eff_rate": 0.07741,
      "federal_cost": 23164,
      "combined_cost": 30905,
      "combined_eff_rate": 0.30905,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 1786.4,
      "state_cost": 1364,
      "state_eff_rate": 0.05456,
      "federal_cost": 2660,
      "combined_cost": 4024,
      "combined_eff_rate": 0.16096,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 3494.4,
      "state_cost": 3072,
      "state_eff_rate": 0.06144,
      "federal_cost": 5660,
      "combined_cost": 8732,
      "combined_eff_rate": 0.17464,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 7206.4,
      "state_cost": 6784,
      "state_eff_rate": 0.06784,
      "federal_cost": 12360,
      "combined_cost": 19144,
      "combined_eff_rate": 0.19144,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 4574.4,
      "state_cost": 1767.9999999999995,
      "state_eff_rate": 0.07071999999999998,
      "federal_cost": 3000,
      "combined_cost": 4768,
      "combined_eff_rate": 0.19072,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 6446.4,
      "state_cost": 3639.9999999999995,
      "state_eff_rate": 0.07279999999999999,
      "federal_cost": 6000,
      "combined_cost": 9640,
      "combined_eff_rate": 0.1928,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 10246.4,
      "state_cost": 7440,
      "state_eff_rate": 0.0744,
      "federal_cost": 16700,
      "combined_cost": 24140,
      "combined_eff_rate": 0.2414,
      "irmaa_annual_delta": null
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 1786.4,
      "state_cost": 1364,
      "state_eff_rate": 0.05456,
      "federal_cost": 2660,
      "combined_cost": 4024,
      "combined_eff_rate": 0.16096,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 3494.4,
      "state_cost": 3072,
      "state_eff_rate": 0.06144,
      "federal_cost": 5660,
      "combined_cost": 8732,
      "combined_eff_rate": 0.17464,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 422.4,
      "state_tax_with_conv": 7206.4,
      "state_cost": 6784,
      "state_eff_rate": 0.06784,
      "federal_cost": 12360,
      "combined_cost": 19144,
      "combined_eff_rate": 0.19144,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 4574.4,
      "state_cost": 1767.9999999999995,
      "state_eff_rate": 0.07071999999999998,
      "federal_cost": 3000,
      "combined_cost": 4768,
      "combined_eff_rate": 0.19072,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 6446.4,
      "state_cost": 3639.9999999999995,
      "state_eff_rate": 0.07279999999999999,
      "federal_cost": 6000,
      "combined_cost": 9640,
      "combined_eff_rate": 0.1928,
      "irmaa_annual_delta": 0
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2806.4,
      "state_tax_with_conv": 10246.4,
      "state_cost": 7440,
      "state_eff_rate": 0.0744,
      "federal_cost": 16700,
      "combined_cost": 24140,
      "combined_eff_rate": 0.2414,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 2827.313,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 3000,
      "combined_cost": 4395,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 4222.313,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 8350,
      "combined_cost": 11140,
      "combined_eff_rate": 0.2228,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 7012.313,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 19714,
      "combined_cost": 25294,
      "combined_eff_rate": 0.25294,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 5059.313,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 5500,
      "combined_cost": 6895,
      "combined_eff_rate": 0.2758,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 6454.313,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 11164,
      "combined_cost": 13954,
      "combined_eff_rate": 0.27908,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 9244.313,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 23164,
      "combined_cost": 28744,
      "combined_eff_rate": 0.28744,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 2827.313,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 3000,
      "combined_cost": 4395,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 4222.313,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 8350,
      "combined_cost": 11140,
      "combined_eff_rate": 0.2228,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1432.313,
      "state_tax_with_conv": 7012.313,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 19714,
      "combined_cost": 25294,
      "combined_eff_rate": 0.25294,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 5059.313,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 5500,
      "combined_cost": 6895,
      "combined_eff_rate": 0.2758,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 6454.313,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 11164,
      "combined_cost": 13954,
      "combined_eff_rate": 0.27908,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3664.313,
      "state_tax_with_conv": 9244.313,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 23164,
      "combined_cost": 28744,
      "combined_eff_rate": 0.28744,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 1998.88,
      "state_cost": 1300,
      "state_eff_rate": 0.052,
      "federal_cost": 2660,
      "combined_cost": 3960,
      "combined_eff_rate": 0.1584,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 3365.152,
      "state_cost": 2666.272,
      "state_eff_rate": 0.05332544,
      "federal_cost": 5660,
      "combined_cost": 8326.272,
      "combined_eff_rate": 0.16652544000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 6155.152,
      "state_cost": 5456.272,
      "state_eff_rate": 0.05456272,
      "federal_cost": 12360,
      "combined_cost": 17816.272,
      "combined_eff_rate": 0.17816272,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 4202.152,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 3000,
      "combined_cost": 4395,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 5597.152,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 6000,
      "combined_cost": 8790,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 8387.152,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 16700,
      "combined_cost": 22280,
      "combined_eff_rate": 0.2228,
      "irmaa_annual_delta": null
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 1998.88,
      "state_cost": 1300,
      "state_eff_rate": 0.052,
      "federal_cost": 2660,
      "combined_cost": 3960,
      "combined_eff_rate": 0.1584,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 3365.152,
      "state_cost": 2666.272,
      "state_eff_rate": 0.05332544,
      "federal_cost": 5660,
      "combined_cost": 8326.272,
      "combined_eff_rate": 0.16652544000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 698.88,
      "state_tax_with_conv": 6155.152,
      "state_cost": 5456.272,
      "state_eff_rate": 0.05456272,
      "federal_cost": 12360,
      "combined_cost": 17816.272,
      "combined_eff_rate": 0.17816272,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 4202.152,
      "state_cost": 1395,
      "state_eff_rate": 0.0558,
      "federal_cost": 3000,
      "combined_cost": 4395,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 5597.152,
      "state_cost": 2790,
      "state_eff_rate": 0.0558,
      "federal_cost": 6000,
      "combined_cost": 8790,
      "combined_eff_rate": 0.1758,
      "irmaa_annual_delta": 0
    },
    {
      "code": "KS",
      "name": "Kansas",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2807.152,
      "state_tax_with_conv": 8387.152,
      "state_cost": 5580,
      "state_eff_rate": 0.0558,
      "federal_cost": 16700,
      "combined_cost": 22280,
      "combined_eff_rate": 0.2228,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 255.2,
      "state_cost": 255.2,
      "state_eff_rate": 0.010208,
      "federal_cost": 3000,
      "combined_cost": 3255.2,
      "combined_eff_rate": 0.130208,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1724.2095,
      "state_cost": 1724.2095,
      "state_eff_rate": 0.03448419,
      "federal_cost": 8350,
      "combined_cost": 10074.2095,
      "combined_eff_rate": 0.20148419,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 6137.035,
      "state_cost": 6137.035,
      "state_eff_rate": 0.06137035,
      "federal_cost": 19714,
      "combined_cost": 25851.035,
      "combined_eff_rate": 0.25851035,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 2111.457,
      "state_cost": 1556.049,
      "state_eff_rate": 0.06224196,
      "federal_cost": 5500,
      "combined_cost": 7056.049,
      "combined_eff_rate": 0.28224196,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 4322.8798,
      "state_cost": 3767.4718,
      "state_eff_rate": 0.07534943599999999,
      "federal_cost": 11164,
      "combined_cost": 14931.4718,
      "combined_eff_rate": 0.29862943599999997,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 10368.2763,
      "state_cost": 9812.8683,
      "state_eff_rate": 0.098128683,
      "federal_cost": 23164,
      "combined_cost": 32976.8683,
      "combined_eff_rate": 0.329768683,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 255.2,
      "state_cost": 255.2,
      "state_eff_rate": 0.010208,
      "federal_cost": 3000,
      "combined_cost": 3255.2,
      "combined_eff_rate": 0.130208,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1724.2095,
      "state_cost": 1724.2095,
      "state_eff_rate": 0.03448419,
      "federal_cost": 8350,
      "combined_cost": 10074.2095,
      "combined_eff_rate": 0.20148419,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 6137.035,
      "state_cost": 6137.035,
      "state_eff_rate": 0.06137035,
      "federal_cost": 19714,
      "combined_cost": 25851.035,
      "combined_eff_rate": 0.25851035,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 2111.457,
      "state_cost": 1556.049,
      "state_eff_rate": 0.06224196,
      "federal_cost": 5500,
      "combined_cost": 7056.049,
      "combined_eff_rate": 0.28224196,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 4322.8798,
      "state_cost": 3767.4718,
      "state_eff_rate": 0.07534943599999999,
      "federal_cost": 11164,
      "combined_cost": 14931.4718,
      "combined_eff_rate": 0.29862943599999997,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 555.408,
      "state_tax_with_conv": 10368.2763,
      "state_cost": 9812.8683,
      "state_eff_rate": 0.098128683,
      "federal_cost": 23164,
      "combined_cost": 32976.8683,
      "combined_eff_rate": 0.329768683,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 510.4,
      "state_cost": 510.4,
      "state_eff_rate": 0.010208,
      "federal_cost": 5660,
      "combined_cost": 6170.4,
      "combined_eff_rate": 0.12340799999999999,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3447.9345,
      "state_cost": 3447.9345,
      "state_eff_rate": 0.034479345,
      "federal_cost": 12360,
      "combined_cost": 15807.9345,
      "combined_eff_rate": 0.15807934499999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 510.4,
      "state_cost": 510.4,
      "state_eff_rate": 0.010208,
      "federal_cost": 6000,
      "combined_cost": 6510.4,
      "combined_eff_rate": 0.130208,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3447.9345,
      "state_cost": 3447.9345,
      "state_eff_rate": 0.034479345,
      "federal_cost": 16700,
      "combined_cost": 20147.9345,
      "combined_eff_rate": 0.201479345,
      "irmaa_annual_delta": null
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 510.4,
      "state_cost": 510.4,
      "state_eff_rate": 0.010208,
      "federal_cost": 5660,
      "combined_cost": 6170.4,
      "combined_eff_rate": 0.12340799999999999,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3447.9345,
      "state_cost": 3447.9345,
      "state_eff_rate": 0.034479345,
      "federal_cost": 12360,
      "combined_cost": 15807.9345,
      "combined_eff_rate": 0.15807934499999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 510.4,
      "state_cost": 510.4,
      "state_eff_rate": 0.010208,
      "federal_cost": 6000,
      "combined_cost": 6510.4,
      "combined_eff_rate": 0.130208,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ME",
      "name": "Maine",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3447.9345,
      "state_cost": 3447.9345,
      "state_eff_rate": 0.034479345,
      "federal_cost": 16700,
      "combined_cost": 20147.9345,
      "combined_eff_rate": 0.201479345,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 4799.355,
      "state_cost": 1967.4999999999995,
      "state_eff_rate": 0.07869999999999998,
      "federal_cost": 3000,
      "combined_cost": 4967.5,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 6766.855,
      "state_cost": 3934.9999999999995,
      "state_eff_rate": 0.07869999999999999,
      "federal_cost": 8350,
      "combined_cost": 12285,
      "combined_eff_rate": 0.2457,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 10822.605,
      "state_cost": 7990.75,
      "state_eff_rate": 0.0799075,
      "federal_cost": 19714,
      "combined_cost": 27704.75,
      "combined_eff_rate": 0.2770475,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 7951.48,
      "state_cost": 1971.625,
      "state_eff_rate": 0.078865,
      "federal_cost": 5500,
      "combined_cost": 7471.625,
      "combined_eff_rate": 0.298865,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 9985.605,
      "state_cost": 4005.75,
      "state_eff_rate": 0.080115,
      "federal_cost": 11164,
      "combined_cost": 15169.75,
      "combined_eff_rate": 0.303395,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 14237.23,
      "state_cost": 8257.375,
      "state_eff_rate": 0.08257375,
      "federal_cost": 23164,
      "combined_cost": 31421.375,
      "combined_eff_rate": 0.31421375,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 4799.355,
      "state_cost": 1967.4999999999995,
      "state_eff_rate": 0.07869999999999998,
      "federal_cost": 3000,
      "combined_cost": 4967.5,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 6766.855,
      "state_cost": 3934.9999999999995,
      "state_eff_rate": 0.07869999999999999,
      "federal_cost": 8350,
      "combined_cost": 12285,
      "combined_eff_rate": 0.2457,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2831.855,
      "state_tax_with_conv": 10822.605,
      "state_cost": 7990.75,
      "state_eff_rate": 0.0799075,
      "federal_cost": 19714,
      "combined_cost": 27704.75,
      "combined_eff_rate": 0.2770475,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 7951.48,
      "state_cost": 1971.625,
      "state_eff_rate": 0.078865,
      "federal_cost": 5500,
      "combined_cost": 7471.625,
      "combined_eff_rate": 0.298865,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 9985.605,
      "state_cost": 4005.75,
      "state_eff_rate": 0.080115,
      "federal_cost": 11164,
      "combined_cost": 15169.75,
      "combined_eff_rate": 0.303395,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5979.855,
      "state_tax_with_conv": 14237.23,
      "state_cost": 8257.375,
      "state_eff_rate": 0.08257375,
      "federal_cost": 23164,
      "combined_cost": 31421.375,
      "combined_eff_rate": 0.31421375,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 4535.71,
      "state_cost": 1967.5,
      "state_eff_rate": 0.0787,
      "federal_cost": 2660,
      "combined_cost": 4627.5,
      "combined_eff_rate": 0.1851,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 6503.21,
      "state_cost": 3935,
      "state_eff_rate": 0.0787,
      "federal_cost": 5660,
      "combined_cost": 9595,
      "combined_eff_rate": 0.1919,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 10438.21,
      "state_cost": 7869.999999999999,
      "state_eff_rate": 0.07869999999999999,
      "federal_cost": 12360,
      "combined_cost": 20230,
      "combined_eff_rate": 0.2023,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 7683.71,
      "state_cost": 1967.5,
      "state_eff_rate": 0.0787,
      "federal_cost": 3000,
      "combined_cost": 4967.5,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 9651.21,
      "state_cost": 3934.999999999999,
      "state_eff_rate": 0.07869999999999998,
      "federal_cost": 6000,
      "combined_cost": 9935,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 13644.46,
      "state_cost": 7928.249999999999,
      "state_eff_rate": 0.07928249999999999,
      "federal_cost": 16700,
      "combined_cost": 24628.25,
      "combined_eff_rate": 0.2462825,
      "irmaa_annual_delta": null
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 4535.71,
      "state_cost": 1967.5,
      "state_eff_rate": 0.0787,
      "federal_cost": 2660,
      "combined_cost": 4627.5,
      "combined_eff_rate": 0.1851,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 6503.21,
      "state_cost": 3935,
      "state_eff_rate": 0.0787,
      "federal_cost": 5660,
      "combined_cost": 9595,
      "combined_eff_rate": 0.1919,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2568.21,
      "state_tax_with_conv": 10438.21,
      "state_cost": 7869.999999999999,
      "state_eff_rate": 0.07869999999999999,
      "federal_cost": 12360,
      "combined_cost": 20230,
      "combined_eff_rate": 0.2023,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 7683.71,
      "state_cost": 1967.5,
      "state_eff_rate": 0.0787,
      "federal_cost": 3000,
      "combined_cost": 4967.5,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 9651.21,
      "state_cost": 3934.999999999999,
      "state_eff_rate": 0.07869999999999998,
      "federal_cost": 6000,
      "combined_cost": 9935,
      "combined_eff_rate": 0.1987,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MD",
      "name": "Maryland",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5716.21,
      "state_tax_with_conv": 13644.46,
      "state_cost": 7928.249999999999,
      "state_eff_rate": 0.07928249999999999,
      "federal_cost": 16700,
      "combined_cost": 24628.25,
      "combined_eff_rate": 0.2462825,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 2896.605,
      "state_cost": 1575.155,
      "state_eff_rate": 0.0630062,
      "federal_cost": 3000,
      "combined_cost": 4575.155,
      "combined_eff_rate": 0.18300619999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 4596.605,
      "state_cost": 3275.1549999999997,
      "state_eff_rate": 0.0655031,
      "federal_cost": 8350,
      "combined_cost": 11625.154999999999,
      "combined_eff_rate": 0.2325031,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 8156.94,
      "state_cost": 6835.49,
      "state_eff_rate": 0.0683549,
      "federal_cost": 19714,
      "combined_cost": 26549.489999999998,
      "combined_eff_rate": 0.2654949,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 5616.605,
      "state_cost": 1699.9999999999995,
      "state_eff_rate": 0.06799999999999998,
      "federal_cost": 5500,
      "combined_cost": 7200,
      "combined_eff_rate": 0.288,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 7371.94,
      "state_cost": 3455.3349999999996,
      "state_eff_rate": 0.0691067,
      "federal_cost": 11164,
      "combined_cost": 14619.335,
      "combined_eff_rate": 0.2923867,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 11296.94,
      "state_cost": 7380.335000000001,
      "state_eff_rate": 0.07380335,
      "federal_cost": 23164,
      "combined_cost": 30544.335,
      "combined_eff_rate": 0.30544335,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 2896.605,
      "state_cost": 1575.155,
      "state_eff_rate": 0.0630062,
      "federal_cost": 3000,
      "combined_cost": 4575.155,
      "combined_eff_rate": 0.18300619999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 4596.605,
      "state_cost": 3275.1549999999997,
      "state_eff_rate": 0.0655031,
      "federal_cost": 8350,
      "combined_cost": 11625.154999999999,
      "combined_eff_rate": 0.2325031,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1321.45,
      "state_tax_with_conv": 8156.94,
      "state_cost": 6835.49,
      "state_eff_rate": 0.0683549,
      "federal_cost": 19714,
      "combined_cost": 26549.489999999998,
      "combined_eff_rate": 0.2654949,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 5616.605,
      "state_cost": 1699.9999999999995,
      "state_eff_rate": 0.06799999999999998,
      "federal_cost": 5500,
      "combined_cost": 7200,
      "combined_eff_rate": 0.288,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 7371.94,
      "state_cost": 3455.3349999999996,
      "state_eff_rate": 0.0691067,
      "federal_cost": 11164,
      "combined_cost": 14619.335,
      "combined_eff_rate": 0.2923867,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3916.605,
      "state_tax_with_conv": 11296.94,
      "state_cost": 7380.335000000001,
      "state_eff_rate": 0.07380335,
      "federal_cost": 23164,
      "combined_cost": 30544.335,
      "combined_eff_rate": 0.30544335,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 1840.4,
      "state_cost": 1337.5,
      "state_eff_rate": 0.0535,
      "federal_cost": 2660,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 3333.05,
      "state_cost": 2830.15,
      "state_eff_rate": 0.056603,
      "federal_cost": 5660,
      "combined_cost": 8490.15,
      "combined_eff_rate": 0.16980299999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 6733.05,
      "state_cost": 6230.150000000001,
      "state_eff_rate": 0.0623015,
      "federal_cost": 12360,
      "combined_cost": 18590.15,
      "combined_eff_rate": 0.18590150000000003,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 4353.05,
      "state_cost": 1700,
      "state_eff_rate": 0.068,
      "federal_cost": 3000,
      "combined_cost": 4700,
      "combined_eff_rate": 0.188,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 6053.05,
      "state_cost": 3400,
      "state_eff_rate": 0.068,
      "federal_cost": 6000,
      "combined_cost": 9400,
      "combined_eff_rate": 0.188,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 9453.05,
      "state_cost": 6799.999999999999,
      "state_eff_rate": 0.06799999999999999,
      "federal_cost": 16700,
      "combined_cost": 23500,
      "combined_eff_rate": 0.235,
      "irmaa_annual_delta": null
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 1840.4,
      "state_cost": 1337.5,
      "state_eff_rate": 0.0535,
      "federal_cost": 2660,
      "combined_cost": 3997.5,
      "combined_eff_rate": 0.1599,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 3333.05,
      "state_cost": 2830.15,
      "state_eff_rate": 0.056603,
      "federal_cost": 5660,
      "combined_cost": 8490.15,
      "combined_eff_rate": 0.16980299999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 502.9,
      "state_tax_with_conv": 6733.05,
      "state_cost": 6230.150000000001,
      "state_eff_rate": 0.0623015,
      "federal_cost": 12360,
      "combined_cost": 18590.15,
      "combined_eff_rate": 0.18590150000000003,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 4353.05,
      "state_cost": 1700,
      "state_eff_rate": 0.068,
      "federal_cost": 3000,
      "combined_cost": 4700,
      "combined_eff_rate": 0.188,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 6053.05,
      "state_cost": 3400,
      "state_eff_rate": 0.068,
      "federal_cost": 6000,
      "combined_cost": 9400,
      "combined_eff_rate": 0.188,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2653.05,
      "state_tax_with_conv": 9453.05,
      "state_cost": 6799.999999999999,
      "state_eff_rate": 0.06799999999999999,
      "federal_cost": 16700,
      "combined_cost": 23500,
      "combined_eff_rate": 0.235,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 8350,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 19714,
      "combined_cost": 19714,
      "combined_eff_rate": 0.19714,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5500,
      "combined_cost": 5500,
      "combined_eff_rate": 0.22,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 11164,
      "combined_cost": 11164,
      "combined_eff_rate": 0.22328,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 23164,
      "combined_cost": 23164,
      "combined_eff_rate": 0.23164,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 12360,
      "combined_cost": 12360,
      "combined_eff_rate": 0.1236,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 6000,
      "combined_cost": 6000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 16700,
      "combined_cost": 16700,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 2117.668,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 3292.668,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 8350,
      "combined_cost": 10700,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 5642.668,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 19714,
      "combined_cost": 24414,
      "combined_eff_rate": 0.24414,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 3997.668,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 5500,
      "combined_cost": 6675,
      "combined_eff_rate": 0.267,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 5172.668,
      "state_cost": 2349.9999999999995,
      "state_eff_rate": 0.04699999999999999,
      "federal_cost": 11164,
      "combined_cost": 13514,
      "combined_eff_rate": 0.27028,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 7522.668,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 23164,
      "combined_cost": 27864,
      "combined_eff_rate": 0.27864,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 2117.668,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 3292.668,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 8350,
      "combined_cost": 10700,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 942.668,
      "state_tax_with_conv": 5642.668,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 19714,
      "combined_cost": 24414,
      "combined_eff_rate": 0.24414,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 3997.668,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 5500,
      "combined_cost": 6675,
      "combined_eff_rate": 0.267,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 5172.668,
      "state_cost": 2349.9999999999995,
      "state_eff_rate": 0.04699999999999999,
      "federal_cost": 11164,
      "combined_cost": 13514,
      "combined_eff_rate": 0.27028,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2822.668,
      "state_tax_with_conv": 7522.668,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 23164,
      "combined_cost": 27864,
      "combined_eff_rate": 0.27864,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 1360.968,
      "state_cost": 1306.4080000000001,
      "state_eff_rate": 0.05225632,
      "federal_cost": 2660,
      "combined_cost": 3966.4080000000004,
      "combined_eff_rate": 0.15865632000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 2535.968,
      "state_cost": 2481.408,
      "state_eff_rate": 0.04962816,
      "federal_cost": 5660,
      "combined_cost": 8141.407999999999,
      "combined_eff_rate": 0.16282816,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 4885.968,
      "state_cost": 4831.407999999999,
      "state_eff_rate": 0.048314079999999995,
      "federal_cost": 12360,
      "combined_cost": 17191.408,
      "combined_eff_rate": 0.17191408,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 3240.968,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 4415.968,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 6000,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 6765.968,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 16700,
      "combined_cost": 21400,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": null
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 1360.968,
      "state_cost": 1306.4080000000001,
      "state_eff_rate": 0.05225632,
      "federal_cost": 2660,
      "combined_cost": 3966.4080000000004,
      "combined_eff_rate": 0.15865632000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 2535.968,
      "state_cost": 2481.408,
      "state_eff_rate": 0.04962816,
      "federal_cost": 5660,
      "combined_cost": 8141.407999999999,
      "combined_eff_rate": 0.16282816,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 54.56,
      "state_tax_with_conv": 4885.968,
      "state_cost": 4831.407999999999,
      "state_eff_rate": 0.048314079999999995,
      "federal_cost": 12360,
      "combined_cost": 17191.408,
      "combined_eff_rate": 0.17191408,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 3240.968,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 4415.968,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 6000,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MO",
      "name": "Missouri",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2065.968,
      "state_tax_with_conv": 6765.968,
      "state_cost": 4700,
      "state_eff_rate": 0.047,
      "federal_cost": 16700,
      "combined_cost": 21400,
      "combined_eff_rate": 0.214,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1123.3,
      "state_tax_with_conv": 2311.6,
      "state_cost": 1188.3,
      "state_eff_rate": 0.047532,
      "federal_cost": 3000,
      "combined_cost": 4188.3,
      "combined_eff_rate": 0.16753200000000001,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1123.3,
      "state_tax_with_conv": 3724.1,
      "state_cost": 2600.8,
      "state_eff_rate": 0.05201600000000001,
      "federal_cost": 8350,
      "combined_cost": 10950.8,
      "combined_eff_rate": 0.219016,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1123.3,
      "state_tax_with_conv": 6549.1,
      "state_cost": 5425.8,
      "state_eff_rate": 0.054258,
      "federal_cost": 19714,
      "combined_cost": 25139.8,
      "combined_eff_rate": 0.251398,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3159.1,
      "state_tax_with_conv": 4571.6,
      "state_cost": 1412.5000000000005,
      "state_eff_rate": 0.056500000000000015,
      "federal_cost": 5500,
      "combined_cost": 6912.5,
      "combined_eff_rate": 0.2765,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3159.1,
      "state_tax_with_conv": 5984.1,
      "state_cost": 2825.0000000000005,
      "state_eff_rate": 0.05650000000000001,
      "federal_cost": 11164,
      "combined_cost": 13989,
      "combined_eff_rate": 0.27978,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3159.1,
      "state_tax_with_conv": 8809.1,
      "state_cost": 5650,
      "state_eff_rate": 0.0565,
      "federal_cost": 23164,
      "combined_cost": 28814,
      "combined_eff_rate": 0.28814,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 857.28,
      "state_tax_with_conv": 2032.28,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 857.28,
      "state_tax_with_conv": 3404.31,
      "state_cost": 2547.0299999999997,
      "state_eff_rate": 0.050940599999999996,
      "federal_cost": 8350,
      "combined_cost": 10897.029999999999,
      "combined_eff_rate": 0.21794059999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 857.28,
      "state_tax_with_conv": 6229.31,
      "state_cost": 5372.030000000001,
      "state_eff_rate": 0.053720300000000006,
      "federal_cost": 19714,
      "combined_cost": 25086.03,
      "combined_eff_rate": 0.2508603,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2839.31,
      "state_tax_with_conv": 4251.81,
      "state_cost": 1412.5000000000005,
      "state_eff_rate": 0.056500000000000015,
      "federal_cost": 5500,
      "combined_cost": 6912.5,
      "combined_eff_rate": 0.2765,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2839.31,
      "state_tax_with_conv": 5664.31,
      "state_cost": 2825.0000000000005,
      "state_eff_rate": 0.05650000000000001,
      "federal_cost": 11164,
      "combined_cost": 13989,
      "combined_eff_rate": 0.27978,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2839.31,
      "state_tax_with_conv": 8489.31,
      "state_cost": 5650,
      "state_eff_rate": 0.0565,
      "federal_cost": 23164,
      "combined_cost": 28814,
      "combined_eff_rate": 0.28814,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 366.6,
      "state_tax_with_conv": 1541.6,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 2660,
      "combined_cost": 3835,
      "combined_eff_rate": 0.1534,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 366.6,
      "state_tax_with_conv": 2716.6,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 5660,
      "combined_cost": 8010,
      "combined_eff_rate": 0.1602,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 366.6,
      "state_tax_with_conv": 5188.2,
      "state_cost": 4821.599999999999,
      "state_eff_rate": 0.048215999999999995,
      "federal_cost": 12360,
      "combined_cost": 17181.6,
      "combined_eff_rate": 0.171816,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2246.6,
      "state_tax_with_conv": 3421.6,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2246.6,
      "state_tax_with_conv": 4623.2,
      "state_cost": 2376.6,
      "state_eff_rate": 0.047532,
      "federal_cost": 6000,
      "combined_cost": 8376.6,
      "combined_eff_rate": 0.16753200000000001,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2246.6,
      "state_tax_with_conv": 7448.2,
      "state_cost": 5201.6,
      "state_eff_rate": 0.05201600000000001,
      "federal_cost": 16700,
      "combined_cost": 21901.6,
      "combined_eff_rate": 0.219016,
      "irmaa_annual_delta": null
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1009.56,
      "state_cost": 1009.56,
      "state_eff_rate": 0.0403824,
      "federal_cost": 2660,
      "combined_cost": 3669.56,
      "combined_eff_rate": 0.1467824,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2184.56,
      "state_cost": 2184.56,
      "state_eff_rate": 0.0436912,
      "federal_cost": 5660,
      "combined_cost": 7844.5599999999995,
      "combined_eff_rate": 0.15689119999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4548.62,
      "state_cost": 4548.62,
      "state_eff_rate": 0.0454862,
      "federal_cost": 12360,
      "combined_cost": 16908.62,
      "combined_eff_rate": 0.1690862,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1714.56,
      "state_tax_with_conv": 2889.56,
      "state_cost": 1175,
      "state_eff_rate": 0.047,
      "federal_cost": 3000,
      "combined_cost": 4175,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1714.56,
      "state_tax_with_conv": 4064.56,
      "state_cost": 2350,
      "state_eff_rate": 0.047,
      "federal_cost": 6000,
      "combined_cost": 8350,
      "combined_eff_rate": 0.167,
      "irmaa_annual_delta": 0
    },
    {
      "code": "MT",
      "name": "Montana",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1714.56,
      "state_tax_with_conv": 6808.62,
      "state_cost": 5094.0599999999995,
      "state_eff_rate": 0.050940599999999996,
      "federal_cost": 16700,
      "combined_cost": 21794.059999999998,
      "combined_eff_rate": 0.21794059999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 2077.956,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 3000,
      "combined_cost": 4137.5,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 3215.456,
      "state_cost": 2275,
      "state_eff_rate": 0.0455,
      "federal_cost": 8350,
      "combined_cost": 10625,
      "combined_eff_rate": 0.2125,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 5490.456,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 19714,
      "combined_cost": 24264,
      "combined_eff_rate": 0.24264,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 3897.956,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 5500,
      "combined_cost": 6637.5,
      "combined_eff_rate": 0.2655,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 5035.456,
      "state_cost": 2275,
      "state_eff_rate": 0.0455,
      "federal_cost": 11164,
      "combined_cost": 13439,
      "combined_eff_rate": 0.26878,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 7310.456,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 23164,
      "combined_cost": 27714,
      "combined_eff_rate": 0.27714,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 2077.956,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 3000,
      "combined_cost": 4137.5,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 3215.456,
      "state_cost": 2275,
      "state_eff_rate": 0.0455,
      "federal_cost": 8350,
      "combined_cost": 10625,
      "combined_eff_rate": 0.2125,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 940.456,
      "state_tax_with_conv": 5490.456,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 19714,
      "combined_cost": 24264,
      "combined_eff_rate": 0.24264,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 3897.956,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 5500,
      "combined_cost": 6637.5,
      "combined_eff_rate": 0.2655,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 5035.456,
      "state_cost": 2275,
      "state_eff_rate": 0.0455,
      "federal_cost": 11164,
      "combined_cost": 13439,
      "combined_eff_rate": 0.26878,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2760.456,
      "state_tax_with_conv": 7310.456,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 23164,
      "combined_cost": 27714,
      "combined_eff_rate": 0.27714,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 1221.605,
      "state_cost": 877.5,
      "state_eff_rate": 0.0351,
      "federal_cost": 2660,
      "combined_cost": 3537.5,
      "combined_eff_rate": 0.1415,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 2335.913,
      "state_cost": 1991.808,
      "state_eff_rate": 0.03983616,
      "federal_cost": 5660,
      "combined_cost": 7651.808,
      "combined_eff_rate": 0.15303616,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 4610.913,
      "state_cost": 4266.807999999999,
      "state_eff_rate": 0.04266807999999999,
      "federal_cost": 12360,
      "combined_cost": 16626.807999999997,
      "combined_eff_rate": 0.16626807999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 3018.413,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 3000,
      "combined_cost": 4137.5,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 4155.913,
      "state_cost": 2274.9999999999995,
      "state_eff_rate": 0.04549999999999999,
      "federal_cost": 6000,
      "combined_cost": 8275,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 6430.913,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 16700,
      "combined_cost": 21250,
      "combined_eff_rate": 0.2125,
      "irmaa_annual_delta": null
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 1221.605,
      "state_cost": 877.5,
      "state_eff_rate": 0.0351,
      "federal_cost": 2660,
      "combined_cost": 3537.5,
      "combined_eff_rate": 0.1415,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 2335.913,
      "state_cost": 1991.808,
      "state_eff_rate": 0.03983616,
      "federal_cost": 5660,
      "combined_cost": 7651.808,
      "combined_eff_rate": 0.15303616,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 344.105,
      "state_tax_with_conv": 4610.913,
      "state_cost": 4266.807999999999,
      "state_eff_rate": 0.04266807999999999,
      "federal_cost": 12360,
      "combined_cost": 16626.807999999997,
      "combined_eff_rate": 0.16626807999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 3018.413,
      "state_cost": 1137.5,
      "state_eff_rate": 0.0455,
      "federal_cost": 3000,
      "combined_cost": 4137.5,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 4155.913,
      "state_cost": 2274.9999999999995,
      "state_eff_rate": 0.04549999999999999,
      "federal_cost": 6000,
      "combined_cost": 8275,
      "combined_eff_rate": 0.1655,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1880.913,
      "state_tax_with_conv": 6430.913,
      "state_cost": 4550,
      "state_eff_rate": 0.0455,
      "federal_cost": 16700,
      "combined_cost": 21250,
      "combined_eff_rate": 0.2125,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 196,
      "state_cost": 196,
      "state_eff_rate": 0.00392,
      "federal_cost": 8350,
      "combined_cost": 8546,
      "combined_eff_rate": 0.17092,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5832.26875,
      "state_cost": 5832.26875,
      "state_eff_rate": 0.058322687500000005,
      "federal_cost": 19714,
      "combined_cost": 25546.26875,
      "combined_eff_rate": 0.2554626875,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 56,
      "state_tax_with_conv": 2706.9875,
      "state_cost": 2650.9875,
      "state_eff_rate": 0.10603950000000001,
      "federal_cost": 5500,
      "combined_cost": 8150.9875,
      "combined_eff_rate": 0.3260395,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 56,
      "state_tax_with_conv": 5195.26875,
      "state_cost": 5139.26875,
      "state_eff_rate": 0.102785375,
      "federal_cost": 11164,
      "combined_cost": 16303.26875,
      "combined_eff_rate": 0.326065375,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 56,
      "state_tax_with_conv": 9276.05,
      "state_cost": 9220.05,
      "state_eff_rate": 0.09220049999999999,
      "federal_cost": 23164,
      "combined_cost": 32384.05,
      "combined_eff_rate": 0.3238405,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 196,
      "state_cost": 196,
      "state_eff_rate": 0.00392,
      "federal_cost": 8350,
      "combined_cost": 8546,
      "combined_eff_rate": 0.17092,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 5832.26875,
      "state_cost": 5832.26875,
      "state_eff_rate": 0.058322687500000005,
      "federal_cost": 19714,
      "combined_cost": 25546.26875,
      "combined_eff_rate": 0.2554626875,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 56,
      "state_tax_with_conv": 2706.9875,
      "state_cost": 2650.9875,
      "state_eff_rate": 0.10603950000000001,
      "federal_cost": 5500,
      "combined_cost": 8150.9875,
      "combined_eff_rate": 0.3260395,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 56,
      "state_tax_with_conv": 5195.26875,
      "state_cost": 5139.26875,
      "state_eff_rate": 0.102785375,
      "federal_cost": 11164,
      "combined_cost": 16303.26875,
      "combined_eff_rate": 0.326065375,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 56,
      "state_tax_with_conv": 9276.05,
      "state_cost": 9220.05,
      "state_eff_rate": 0.09220049999999999,
      "federal_cost": 23164,
      "combined_cost": 32384.05,
      "combined_eff_rate": 0.3238405,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3468.25,
      "state_cost": 3468.25,
      "state_eff_rate": 0.0346825,
      "federal_cost": 12360,
      "combined_cost": 15828.25,
      "combined_eff_rate": 0.1582825,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 878.5,
      "state_cost": 878.5,
      "state_eff_rate": 0.03514,
      "federal_cost": 3000,
      "combined_cost": 3878.5,
      "combined_eff_rate": 0.15514,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2915.75,
      "state_cost": 2915.75,
      "state_eff_rate": 0.058315,
      "federal_cost": 6000,
      "combined_cost": 8915.75,
      "combined_eff_rate": 0.178315,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 7296.1,
      "state_cost": 7296.1,
      "state_eff_rate": 0.072961,
      "federal_cost": 16700,
      "combined_cost": 23996.1,
      "combined_eff_rate": 0.23996099999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3468.25,
      "state_cost": 3468.25,
      "state_eff_rate": 0.0346825,
      "federal_cost": 12360,
      "combined_cost": 15828.25,
      "combined_eff_rate": 0.1582825,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 878.5,
      "state_cost": 878.5,
      "state_eff_rate": 0.03514,
      "federal_cost": 3000,
      "combined_cost": 3878.5,
      "combined_eff_rate": 0.15514,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2915.75,
      "state_cost": 2915.75,
      "state_eff_rate": 0.058315,
      "federal_cost": 6000,
      "combined_cost": 8915.75,
      "combined_eff_rate": 0.178315,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 7296.1,
      "state_cost": 7296.1,
      "state_eff_rate": 0.072961,
      "federal_cost": 16700,
      "combined_cost": 23996.1,
      "combined_eff_rate": 0.23996099999999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 1889.3,
      "state_cost": 1136.6,
      "state_eff_rate": 0.045464,
      "federal_cost": 3000,
      "combined_cost": 4136.6,
      "combined_eff_rate": 0.16546400000000003,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 3079.1,
      "state_cost": 2326.3999999999996,
      "state_eff_rate": 0.04652799999999999,
      "federal_cost": 8350,
      "combined_cost": 10676.4,
      "combined_eff_rate": 0.213528,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 5529.1,
      "state_cost": 4776.400000000001,
      "state_eff_rate": 0.04776400000000001,
      "federal_cost": 19714,
      "combined_cost": 24490.4,
      "combined_eff_rate": 0.244904,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 3814.1,
      "state_cost": 1219.7999999999997,
      "state_eff_rate": 0.04879199999999999,
      "federal_cost": 5500,
      "combined_cost": 6719.799999999999,
      "combined_eff_rate": 0.268792,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 5039.1,
      "state_cost": 2444.8,
      "state_eff_rate": 0.048896,
      "federal_cost": 11164,
      "combined_cost": 13608.8,
      "combined_eff_rate": 0.272176,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 7489.1,
      "state_cost": 4894.8,
      "state_eff_rate": 0.048948,
      "federal_cost": 23164,
      "combined_cost": 28058.8,
      "combined_eff_rate": 0.280588,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 1889.3,
      "state_cost": 1136.6,
      "state_eff_rate": 0.045464,
      "federal_cost": 3000,
      "combined_cost": 4136.6,
      "combined_eff_rate": 0.16546400000000003,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 3079.1,
      "state_cost": 2326.3999999999996,
      "state_eff_rate": 0.04652799999999999,
      "federal_cost": 8350,
      "combined_cost": 10676.4,
      "combined_eff_rate": 0.213528,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 752.7,
      "state_tax_with_conv": 5529.1,
      "state_cost": 4776.400000000001,
      "state_eff_rate": 0.04776400000000001,
      "federal_cost": 19714,
      "combined_cost": 24490.4,
      "combined_eff_rate": 0.244904,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 3814.1,
      "state_cost": 1219.7999999999997,
      "state_eff_rate": 0.04879199999999999,
      "federal_cost": 5500,
      "combined_cost": 6719.799999999999,
      "combined_eff_rate": 0.268792,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 5039.1,
      "state_cost": 2444.8,
      "state_eff_rate": 0.048896,
      "federal_cost": 11164,
      "combined_cost": 13608.8,
      "combined_eff_rate": 0.272176,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2594.3,
      "state_tax_with_conv": 7489.1,
      "state_cost": 4894.8,
      "state_eff_rate": 0.048948,
      "federal_cost": 23164,
      "combined_cost": 28058.8,
      "combined_eff_rate": 0.280588,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 117,
      "state_tax_with_conv": 999.4,
      "state_cost": 882.4,
      "state_eff_rate": 0.035296,
      "federal_cost": 2660,
      "combined_cost": 3542.4,
      "combined_eff_rate": 0.14169600000000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 117,
      "state_tax_with_conv": 2105.6,
      "state_cost": 1988.6,
      "state_eff_rate": 0.039771999999999995,
      "federal_cost": 5660,
      "combined_cost": 7648.6,
      "combined_eff_rate": 0.152972,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 117,
      "state_tax_with_conv": 4471.2,
      "state_cost": 4354.2,
      "state_eff_rate": 0.043542,
      "federal_cost": 12360,
      "combined_cost": 16714.2,
      "combined_eff_rate": 0.167142,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 2810.6,
      "state_cost": 1166.1999999999998,
      "state_eff_rate": 0.046647999999999995,
      "federal_cost": 3000,
      "combined_cost": 4166.2,
      "combined_eff_rate": 0.166648,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 3985.6,
      "state_cost": 2341.2,
      "state_eff_rate": 0.046824,
      "federal_cost": 6000,
      "combined_cost": 8341.2,
      "combined_eff_rate": 0.16682400000000003,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 6431.2,
      "state_cost": 4786.799999999999,
      "state_eff_rate": 0.047867999999999994,
      "federal_cost": 16700,
      "combined_cost": 21486.8,
      "combined_eff_rate": 0.214868,
      "irmaa_annual_delta": null
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 117,
      "state_tax_with_conv": 999.4,
      "state_cost": 882.4,
      "state_eff_rate": 0.035296,
      "federal_cost": 2660,
      "combined_cost": 3542.4,
      "combined_eff_rate": 0.14169600000000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 117,
      "state_tax_with_conv": 2105.6,
      "state_cost": 1988.6,
      "state_eff_rate": 0.039771999999999995,
      "federal_cost": 5660,
      "combined_cost": 7648.6,
      "combined_eff_rate": 0.152972,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 117,
      "state_tax_with_conv": 4471.2,
      "state_cost": 4354.2,
      "state_eff_rate": 0.043542,
      "federal_cost": 12360,
      "combined_cost": 16714.2,
      "combined_eff_rate": 0.167142,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 2810.6,
      "state_cost": 1166.1999999999998,
      "state_eff_rate": 0.046647999999999995,
      "federal_cost": 3000,
      "combined_cost": 4166.2,
      "combined_eff_rate": 0.166648,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 3985.6,
      "state_cost": 2341.2,
      "state_eff_rate": 0.046824,
      "federal_cost": 6000,
      "combined_cost": 8341.2,
      "combined_eff_rate": 0.16682400000000003,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1644.4,
      "state_tax_with_conv": 6431.2,
      "state_cost": 4786.799999999999,
      "state_eff_rate": 0.047867999999999994,
      "federal_cost": 16700,
      "combined_cost": 21486.8,
      "combined_eff_rate": 0.214868,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 1833,
      "state_cost": 1345.25,
      "state_eff_rate": 0.05381,
      "federal_cost": 3000,
      "combined_cost": 4345.25,
      "combined_eff_rate": 0.17381,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 3183,
      "state_cost": 2695.25,
      "state_eff_rate": 0.053905,
      "federal_cost": 8350,
      "combined_cost": 11045.25,
      "combined_eff_rate": 0.220905,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 6180.10775,
      "state_cost": 5692.35775,
      "state_eff_rate": 0.0569235775,
      "federal_cost": 19714,
      "combined_cost": 25406.35775,
      "combined_eff_rate": 0.25406357749999997,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 3993,
      "state_cost": 1350,
      "state_eff_rate": 0.054,
      "federal_cost": 5500,
      "combined_cost": 6850,
      "combined_eff_rate": 0.274,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 5476.45775,
      "state_cost": 2833.4577499999996,
      "state_eff_rate": 0.05666915499999999,
      "federal_cost": 11164,
      "combined_cost": 13997.45775,
      "combined_eff_rate": 0.279949155,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 8968,
      "state_cost": 6325,
      "state_eff_rate": 0.06325,
      "federal_cost": 23164,
      "combined_cost": 29489,
      "combined_eff_rate": 0.29489,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 1833,
      "state_cost": 1345.25,
      "state_eff_rate": 0.05381,
      "federal_cost": 3000,
      "combined_cost": 4345.25,
      "combined_eff_rate": 0.17381,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 3183,
      "state_cost": 2695.25,
      "state_eff_rate": 0.053905,
      "federal_cost": 8350,
      "combined_cost": 11045.25,
      "combined_eff_rate": 0.220905,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 487.75,
      "state_tax_with_conv": 6180.10775,
      "state_cost": 5692.35775,
      "state_eff_rate": 0.0569235775,
      "federal_cost": 19714,
      "combined_cost": 25406.35775,
      "combined_eff_rate": 0.25406357749999997,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 3993,
      "state_cost": 1350,
      "state_eff_rate": 0.054,
      "federal_cost": 5500,
      "combined_cost": 6850,
      "combined_eff_rate": 0.274,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 5476.45775,
      "state_cost": 2833.4577499999996,
      "state_eff_rate": 0.05666915499999999,
      "federal_cost": 11164,
      "combined_cost": 13997.45775,
      "combined_eff_rate": 0.279949155,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2643,
      "state_tax_with_conv": 8968,
      "state_cost": 6325,
      "state_eff_rate": 0.06325,
      "federal_cost": 23164,
      "combined_cost": 29489,
      "combined_eff_rate": 0.29489,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 349.05,
      "state_cost": 349.05,
      "state_eff_rate": 0.013962,
      "federal_cost": 2660,
      "combined_cost": 3009.05,
      "combined_eff_rate": 0.12036200000000001,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1500.8,
      "state_cost": 1500.8,
      "state_eff_rate": 0.030015999999999998,
      "federal_cost": 5660,
      "combined_cost": 7160.8,
      "combined_eff_rate": 0.143216,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4200.8,
      "state_cost": 4200.8,
      "state_eff_rate": 0.042008000000000004,
      "federal_cost": 12360,
      "combined_cost": 16560.8,
      "combined_eff_rate": 0.165608,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 2310.8,
      "state_cost": 1340.1250000000002,
      "state_eff_rate": 0.05360500000000001,
      "federal_cost": 3000,
      "combined_cost": 4340.125,
      "combined_eff_rate": 0.173605,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 3660.8,
      "state_cost": 2690.125,
      "state_eff_rate": 0.0538025,
      "federal_cost": 6000,
      "combined_cost": 8690.125,
      "combined_eff_rate": 0.1738025,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 6575.9275,
      "state_cost": 5605.2525,
      "state_eff_rate": 0.056052525,
      "federal_cost": 16700,
      "combined_cost": 22305.2525,
      "combined_eff_rate": 0.22305252499999997,
      "irmaa_annual_delta": null
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 349.05,
      "state_cost": 349.05,
      "state_eff_rate": 0.013962,
      "federal_cost": 2660,
      "combined_cost": 3009.05,
      "combined_eff_rate": 0.12036200000000001,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1500.8,
      "state_cost": 1500.8,
      "state_eff_rate": 0.030015999999999998,
      "federal_cost": 5660,
      "combined_cost": 7160.8,
      "combined_eff_rate": 0.143216,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4200.8,
      "state_cost": 4200.8,
      "state_eff_rate": 0.042008000000000004,
      "federal_cost": 12360,
      "combined_cost": 16560.8,
      "combined_eff_rate": 0.165608,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 2310.8,
      "state_cost": 1340.1250000000002,
      "state_eff_rate": 0.05360500000000001,
      "federal_cost": 3000,
      "combined_cost": 4340.125,
      "combined_eff_rate": 0.173605,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 3660.8,
      "state_cost": 2690.125,
      "state_eff_rate": 0.0538025,
      "federal_cost": 6000,
      "combined_cost": 8690.125,
      "combined_eff_rate": 0.1738025,
      "irmaa_annual_delta": 0
    },
    {
      "code": "NY",
      "name": "New York",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 970.675,
      "state_tax_with_conv": 6575.9275,
      "state_cost": 5605.2525,
      "state_eff_rate": 0.056052525,
      "federal_cost": 16700,
      "combined_cost": 22305.2525,
      "combined_eff_rate": 0.22305252499999997,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 8.2875,
      "state_cost": 8.2875,
      "state_eff_rate": 0.0003315,
      "federal_cost": 3000,
      "combined_cost": 3008.2875,
      "combined_eff_rate": 0.1203315,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 495.7875,
      "state_cost": 495.7875,
      "state_eff_rate": 0.009915750000000001,
      "federal_cost": 8350,
      "combined_cost": 8845.7875,
      "combined_eff_rate": 0.17691575,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1470.7875,
      "state_cost": 1470.7875,
      "state_eff_rate": 0.014707874999999999,
      "federal_cost": 19714,
      "combined_cost": 21184.7875,
      "combined_eff_rate": 0.211847875,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 788.2875,
      "state_cost": 487.5,
      "state_eff_rate": 0.0195,
      "federal_cost": 5500,
      "combined_cost": 5987.5,
      "combined_eff_rate": 0.2395,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 1275.7875,
      "state_cost": 974.9999999999999,
      "state_eff_rate": 0.019499999999999997,
      "federal_cost": 11164,
      "combined_cost": 12139,
      "combined_eff_rate": 0.24278,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 2250.7875,
      "state_cost": 1950,
      "state_eff_rate": 0.0195,
      "federal_cost": 23164,
      "combined_cost": 25114,
      "combined_eff_rate": 0.25114,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 8.2875,
      "state_cost": 8.2875,
      "state_eff_rate": 0.0003315,
      "federal_cost": 3000,
      "combined_cost": 3008.2875,
      "combined_eff_rate": 0.1203315,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 495.7875,
      "state_cost": 495.7875,
      "state_eff_rate": 0.009915750000000001,
      "federal_cost": 8350,
      "combined_cost": 8845.7875,
      "combined_eff_rate": 0.17691575,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1470.7875,
      "state_cost": 1470.7875,
      "state_eff_rate": 0.014707874999999999,
      "federal_cost": 19714,
      "combined_cost": 21184.7875,
      "combined_eff_rate": 0.211847875,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 788.2875,
      "state_cost": 487.5,
      "state_eff_rate": 0.0195,
      "federal_cost": 5500,
      "combined_cost": 5987.5,
      "combined_eff_rate": 0.2395,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 1275.7875,
      "state_cost": 974.9999999999999,
      "state_eff_rate": 0.019499999999999997,
      "federal_cost": 11164,
      "combined_cost": 12139,
      "combined_eff_rate": 0.24278,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 300.7875,
      "state_tax_with_conv": 2250.7875,
      "state_cost": 1950,
      "state_eff_rate": 0.0195,
      "federal_cost": 23164,
      "combined_cost": 25114,
      "combined_eff_rate": 0.25114,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 523.0875,
      "state_cost": 523.0875,
      "state_eff_rate": 0.005230874999999999,
      "federal_cost": 12360,
      "combined_cost": 12883.0875,
      "combined_eff_rate": 0.12883087499999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 328.0875,
      "state_cost": 328.0875,
      "state_eff_rate": 0.00656175,
      "federal_cost": 6000,
      "combined_cost": 6328.0875,
      "combined_eff_rate": 0.12656175,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1303.0875,
      "state_cost": 1303.0875,
      "state_eff_rate": 0.013030875,
      "federal_cost": 16700,
      "combined_cost": 18003.0875,
      "combined_eff_rate": 0.180030875,
      "irmaa_annual_delta": null
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 2660,
      "combined_cost": 2660,
      "combined_eff_rate": 0.1064,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 5660,
      "combined_cost": 5660,
      "combined_eff_rate": 0.1132,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 523.0875,
      "state_cost": 523.0875,
      "state_eff_rate": 0.005230874999999999,
      "federal_cost": 12360,
      "combined_cost": 12883.0875,
      "combined_eff_rate": 0.12883087499999998,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 0,
      "state_cost": 0,
      "state_eff_rate": 0,
      "federal_cost": 3000,
      "combined_cost": 3000,
      "combined_eff_rate": 0.12,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 328.0875,
      "state_cost": 328.0875,
      "state_eff_rate": 0.00656175,
      "federal_cost": 6000,
      "combined_cost": 6328.0875,
      "combined_eff_rate": 0.12656175,
      "irmaa_annual_delta": 0
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1303.0875,
      "state_cost": 1303.0875,
      "state_eff_rate": 0.013030875,
      "federal_cost": 16700,
      "combined_cost": 18003.0875,
      "combined_eff_rate": 0.180030875,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 1005.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 3000,
      "combined_cost": 3687.5,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 1692.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 8350,
      "combined_cost": 9725,
      "combined_eff_rate": 0.1945,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 3067.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 19714,
      "combined_cost": 22464,
      "combined_eff_rate": 0.22464,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 2105.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 5500,
      "combined_cost": 6187.5,
      "combined_eff_rate": 0.2475,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 2792.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 11164,
      "combined_cost": 12539,
      "combined_eff_rate": 0.25078,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 4167.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 23164,
      "combined_cost": 25914,
      "combined_eff_rate": 0.25914,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 1005.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 3000,
      "combined_cost": 3687.5,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 1692.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 8350,
      "combined_cost": 9725,
      "combined_eff_rate": 0.1945,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 317.625,
      "state_tax_with_conv": 3067.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 19714,
      "combined_cost": 22464,
      "combined_eff_rate": 0.22464,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 2105.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 5500,
      "combined_cost": 6187.5,
      "combined_eff_rate": 0.2475,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 2792.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 11164,
      "combined_cost": 12539,
      "combined_eff_rate": 0.25078,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1417.625,
      "state_tax_with_conv": 4167.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 23164,
      "combined_cost": 25914,
      "combined_eff_rate": 0.25914,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 939.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 2660,
      "combined_cost": 3347.5,
      "combined_eff_rate": 0.1339,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 1626.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 5660,
      "combined_cost": 7035,
      "combined_eff_rate": 0.1407,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 3001.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 12360,
      "combined_cost": 15110,
      "combined_eff_rate": 0.1511,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 2039.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 3000,
      "combined_cost": 3687.5,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 2726.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 6000,
      "combined_cost": 7375,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 4101.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 16700,
      "combined_cost": 19450,
      "combined_eff_rate": 0.1945,
      "irmaa_annual_delta": null
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 939.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 2660,
      "combined_cost": 3347.5,
      "combined_eff_rate": 0.1339,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 1626.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 5660,
      "combined_cost": 7035,
      "combined_eff_rate": 0.1407,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 251.625,
      "state_tax_with_conv": 3001.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 12360,
      "combined_cost": 15110,
      "combined_eff_rate": 0.1511,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 2039.125,
      "state_cost": 687.5,
      "state_eff_rate": 0.0275,
      "federal_cost": 3000,
      "combined_cost": 3687.5,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 2726.625,
      "state_cost": 1375,
      "state_eff_rate": 0.0275,
      "federal_cost": 6000,
      "combined_cost": 7375,
      "combined_eff_rate": 0.1475,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OH",
      "name": "Ohio",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1351.625,
      "state_tax_with_conv": 4101.625,
      "state_cost": 2750,
      "state_eff_rate": 0.0275,
      "federal_cost": 16700,
      "combined_cost": 19450,
      "combined_eff_rate": 0.1945,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 1974.5,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 3000,
      "combined_cost": 4125,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 3099.5,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 8350,
      "combined_cost": 10600,
      "combined_eff_rate": 0.212,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 5349.5,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 19714,
      "combined_cost": 24214,
      "combined_eff_rate": 0.24214,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 3774.5,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 5500,
      "combined_cost": 6625,
      "combined_eff_rate": 0.265,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 4899.5,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 11164,
      "combined_cost": 13414,
      "combined_eff_rate": 0.26828,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 7149.5,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 23164,
      "combined_cost": 27664,
      "combined_eff_rate": 0.27664,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 1974.5,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 3000,
      "combined_cost": 4125,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 3099.5,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 8350,
      "combined_cost": 10600,
      "combined_eff_rate": 0.212,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 849.5,
      "state_tax_with_conv": 5349.5,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 19714,
      "combined_cost": 24214,
      "combined_eff_rate": 0.24214,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 3774.5,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 5500,
      "combined_cost": 6625,
      "combined_eff_rate": 0.265,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 4899.5,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 11164,
      "combined_cost": 13414,
      "combined_eff_rate": 0.26828,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2649.5,
      "state_tax_with_conv": 7149.5,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 23164,
      "combined_cost": 27664,
      "combined_eff_rate": 0.27664,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1024,
      "state_cost": 1024,
      "state_eff_rate": 0.04096,
      "federal_cost": 2660,
      "combined_cost": 3684,
      "combined_eff_rate": 0.14736,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2149,
      "state_cost": 2149,
      "state_eff_rate": 0.04298,
      "federal_cost": 5660,
      "combined_cost": 7809,
      "combined_eff_rate": 0.15618,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4399,
      "state_cost": 4399,
      "state_eff_rate": 0.04399,
      "federal_cost": 12360,
      "combined_cost": 16759,
      "combined_eff_rate": 0.16759,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 2824,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 3000,
      "combined_cost": 4125,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 3949,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 6000,
      "combined_cost": 8250,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 6199,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 16700,
      "combined_cost": 21200,
      "combined_eff_rate": 0.212,
      "irmaa_annual_delta": null
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1024,
      "state_cost": 1024,
      "state_eff_rate": 0.04096,
      "federal_cost": 2660,
      "combined_cost": 3684,
      "combined_eff_rate": 0.14736,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 2149,
      "state_cost": 2149,
      "state_eff_rate": 0.04298,
      "federal_cost": 5660,
      "combined_cost": 7809,
      "combined_eff_rate": 0.15618,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4399,
      "state_cost": 4399,
      "state_eff_rate": 0.04399,
      "federal_cost": 12360,
      "combined_cost": 16759,
      "combined_eff_rate": 0.16759,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 2824,
      "state_cost": 1125,
      "state_eff_rate": 0.045,
      "federal_cost": 3000,
      "combined_cost": 4125,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 3949,
      "state_cost": 2250,
      "state_eff_rate": 0.045,
      "federal_cost": 6000,
      "combined_cost": 8250,
      "combined_eff_rate": 0.165,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1699,
      "state_tax_with_conv": 6199,
      "state_cost": 4500,
      "state_eff_rate": 0.045,
      "federal_cost": 16700,
      "combined_cost": 21200,
      "combined_eff_rate": 0.212,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 4850.875,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 3000,
      "combined_cost": 5187.5,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 7038.375,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 8350,
      "combined_cost": 12725,
      "combined_eff_rate": 0.2545,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 11552.41,
      "state_cost": 8889.035,
      "state_eff_rate": 0.08889034999999999,
      "federal_cost": 19714,
      "combined_cost": 28603.035,
      "combined_eff_rate": 0.28603035,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 8350.875,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 5500,
      "combined_cost": 7687.5,
      "combined_eff_rate": 0.3075,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 10562.41,
      "state_cost": 4399.035,
      "state_eff_rate": 0.0879807,
      "federal_cost": 11164,
      "combined_cost": 15563.035,
      "combined_eff_rate": 0.3112607,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 15512.41,
      "state_cost": 9349.035,
      "state_eff_rate": 0.09349035,
      "federal_cost": 23164,
      "combined_cost": 32513.035,
      "combined_eff_rate": 0.32513035,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 4850.875,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 3000,
      "combined_cost": 5187.5,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 7038.375,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 8350,
      "combined_cost": 12725,
      "combined_eff_rate": 0.2545,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 2663.375,
      "state_tax_with_conv": 11552.41,
      "state_cost": 8889.035,
      "state_eff_rate": 0.08889034999999999,
      "federal_cost": 19714,
      "combined_cost": 28603.035,
      "combined_eff_rate": 0.28603035,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 8350.875,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 5500,
      "combined_cost": 7687.5,
      "combined_eff_rate": 0.3075,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 10562.41,
      "state_cost": 4399.035,
      "state_eff_rate": 0.0879807,
      "federal_cost": 11164,
      "combined_cost": 15563.035,
      "combined_eff_rate": 0.3112607,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 6163.375,
      "state_tax_with_conv": 15512.41,
      "state_cost": 9349.035,
      "state_eff_rate": 0.09349035,
      "federal_cost": 23164,
      "combined_cost": 32513.035,
      "combined_eff_rate": 0.32513035,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 4014.25,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 2660,
      "combined_cost": 4847.5,
      "combined_eff_rate": 0.1939,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 6201.75,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 5660,
      "combined_cost": 10035,
      "combined_eff_rate": 0.2007,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 10576.75,
      "state_cost": 8750,
      "state_eff_rate": 0.0875,
      "federal_cost": 12360,
      "combined_cost": 21110,
      "combined_eff_rate": 0.2111,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 7514.25,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 3000,
      "combined_cost": 5187.5,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 9701.75,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 6000,
      "combined_cost": 10375,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 14076.75,
      "state_cost": 8750,
      "state_eff_rate": 0.0875,
      "federal_cost": 16700,
      "combined_cost": 25450,
      "combined_eff_rate": 0.2545,
      "irmaa_annual_delta": null
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 4014.25,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 2660,
      "combined_cost": 4847.5,
      "combined_eff_rate": 0.1939,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 6201.75,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 5660,
      "combined_cost": 10035,
      "combined_eff_rate": 0.2007,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1826.75,
      "state_tax_with_conv": 10576.75,
      "state_cost": 8750,
      "state_eff_rate": 0.0875,
      "federal_cost": 12360,
      "combined_cost": 21110,
      "combined_eff_rate": 0.2111,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 7514.25,
      "state_cost": 2187.5,
      "state_eff_rate": 0.0875,
      "federal_cost": 3000,
      "combined_cost": 5187.5,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 9701.75,
      "state_cost": 4375,
      "state_eff_rate": 0.0875,
      "federal_cost": 6000,
      "combined_cost": 10375,
      "combined_eff_rate": 0.2075,
      "irmaa_annual_delta": 0
    },
    {
      "code": "OR",
      "name": "Oregon",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 5326.75,
      "state_tax_with_conv": 14076.75,
      "state_cost": 8750,
      "state_eff_rate": 0.0875,
      "federal_cost": 16700,
      "combined_cost": 25450,
      "combined_eff_rate": 0.2545,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 1820.625,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 3000,
      "combined_cost": 3937.5,
      "combined_eff_rate": 0.1575,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 2758.125,
      "state_cost": 1875,
      "state_eff_rate": 0.0375,
      "federal_cost": 8350,
      "combined_cost": 10225,
      "combined_eff_rate": 0.2045,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 5048.125,
      "state_cost": 4165,
      "state_eff_rate": 0.04165,
      "federal_cost": 19714,
      "combined_cost": 23879,
      "combined_eff_rate": 0.23879,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 3385.625,
      "state_cost": 1002.5,
      "state_eff_rate": 0.0401,
      "federal_cost": 5500,
      "combined_cost": 6502.5,
      "combined_eff_rate": 0.2601,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 4573.125,
      "state_cost": 2190,
      "state_eff_rate": 0.0438,
      "federal_cost": 11164,
      "combined_cost": 13354,
      "combined_eff_rate": 0.26708,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 6948.125,
      "state_cost": 4565,
      "state_eff_rate": 0.04565,
      "federal_cost": 23164,
      "combined_cost": 27729,
      "combined_eff_rate": 0.27729,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 1820.625,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 3000,
      "combined_cost": 3937.5,
      "combined_eff_rate": 0.1575,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 2758.125,
      "state_cost": 1875,
      "state_eff_rate": 0.0375,
      "federal_cost": 8350,
      "combined_cost": 10225,
      "combined_eff_rate": 0.2045,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 883.125,
      "state_tax_with_conv": 5048.125,
      "state_cost": 4165,
      "state_eff_rate": 0.04165,
      "federal_cost": 19714,
      "combined_cost": 23879,
      "combined_eff_rate": 0.23879,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 3385.625,
      "state_cost": 1002.5,
      "state_eff_rate": 0.0401,
      "federal_cost": 5500,
      "combined_cost": 6502.5,
      "combined_eff_rate": 0.2601,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 4573.125,
      "state_cost": 2190,
      "state_eff_rate": 0.0438,
      "federal_cost": 11164,
      "combined_cost": 13354,
      "combined_eff_rate": 0.26708,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2383.125,
      "state_tax_with_conv": 6948.125,
      "state_cost": 4565,
      "state_eff_rate": 0.04565,
      "federal_cost": 23164,
      "combined_cost": 27729,
      "combined_eff_rate": 0.27729,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 1203.75,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 2660,
      "combined_cost": 3597.5,
      "combined_eff_rate": 0.1439,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 2141.25,
      "state_cost": 1875,
      "state_eff_rate": 0.0375,
      "federal_cost": 5660,
      "combined_cost": 7535,
      "combined_eff_rate": 0.1507,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 4266.75,
      "state_cost": 4000.5,
      "state_eff_rate": 0.040005,
      "federal_cost": 12360,
      "combined_cost": 16360.5,
      "combined_eff_rate": 0.163605,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 2703.75,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 3000,
      "combined_cost": 3937.5,
      "combined_eff_rate": 0.1575,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 3791.75,
      "state_cost": 2025.5,
      "state_eff_rate": 0.04051,
      "federal_cost": 6000,
      "combined_cost": 8025.5,
      "combined_eff_rate": 0.16051,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 6166.75,
      "state_cost": 4400.5,
      "state_eff_rate": 0.044005,
      "federal_cost": 16700,
      "combined_cost": 21100.5,
      "combined_eff_rate": 0.211005,
      "irmaa_annual_delta": null
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 1203.75,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 2660,
      "combined_cost": 3597.5,
      "combined_eff_rate": 0.1439,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 2141.25,
      "state_cost": 1875,
      "state_eff_rate": 0.0375,
      "federal_cost": 5660,
      "combined_cost": 7535,
      "combined_eff_rate": 0.1507,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 266.25,
      "state_tax_with_conv": 4266.75,
      "state_cost": 4000.5,
      "state_eff_rate": 0.040005,
      "federal_cost": 12360,
      "combined_cost": 16360.5,
      "combined_eff_rate": 0.163605,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 2703.75,
      "state_cost": 937.5,
      "state_eff_rate": 0.0375,
      "federal_cost": 3000,
      "combined_cost": 3937.5,
      "combined_eff_rate": 0.1575,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 3791.75,
      "state_cost": 2025.5,
      "state_eff_rate": 0.04051,
      "federal_cost": 6000,
      "combined_cost": 8025.5,
      "combined_eff_rate": 0.16051,
      "irmaa_annual_delta": 0
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1766.25,
      "state_tax_with_conv": 6166.75,
      "state_cost": 4400.5,
      "state_eff_rate": 0.044005,
      "federal_cost": 16700,
      "combined_cost": 21100.5,
      "combined_eff_rate": 0.211005,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 437.8,
      "state_tax_with_conv": 1837.927273,
      "state_cost": 1400.127273,
      "state_eff_rate": 0.05600509092,
      "federal_cost": 3000,
      "combined_cost": 4400.127273,
      "combined_eff_rate": 0.17600509092,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 437.8,
      "state_tax_with_conv": 3495.654545,
      "state_cost": 3057.8545449999997,
      "state_eff_rate": 0.061157090899999995,
      "federal_cost": 8350,
      "combined_cost": 11407.854545,
      "combined_eff_rate": 0.2281570909,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 437.8,
      "state_tax_with_conv": 6171.7,
      "state_cost": 5733.9,
      "state_eff_rate": 0.057338999999999994,
      "federal_cost": 19714,
      "combined_cost": 25447.9,
      "combined_eff_rate": 0.254479,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2832.563636,
      "state_tax_with_conv": 4348.2,
      "state_cost": 1515.636364,
      "state_eff_rate": 0.06062545456,
      "federal_cost": 5500,
      "combined_cost": 7015.636364,
      "combined_eff_rate": 0.28062545456,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2832.563636,
      "state_tax_with_conv": 5650.7,
      "state_cost": 2818.136364,
      "state_eff_rate": 0.05636272728,
      "federal_cost": 11164,
      "combined_cost": 13982.136364,
      "combined_eff_rate": 0.27964272728,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2832.563636,
      "state_tax_with_conv": 8255.7,
      "state_cost": 5423.136364000001,
      "state_eff_rate": 0.05423136364000001,
      "federal_cost": 23164,
      "combined_cost": 28587.136364,
      "combined_eff_rate": 0.28587136364000004,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 199,
      "state_tax_with_conv": 1212.727273,
      "state_cost": 1013.727273,
      "state_eff_rate": 0.040549090919999996,
      "federal_cost": 3000,
      "combined_cost": 4013.727273,
      "combined_eff_rate": 0.16054909092,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 199,
      "state_tax_with_conv": 2870.454545,
      "state_cost": 2671.454545,
      "state_eff_rate": 0.053429090900000004,
      "federal_cost": 8350,
      "combined_cost": 11021.454545,
      "combined_eff_rate": 0.2204290909,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 199,
      "state_tax_with_conv": 5546.5,
      "state_cost": 5347.5,
      "state_eff_rate": 0.053475,
      "federal_cost": 19714,
      "combined_cost": 25061.5,
      "combined_eff_rate": 0.250615,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2207.363636,
      "state_tax_with_conv": 3723,
      "state_cost": 1515.636364,
      "state_eff_rate": 0.06062545456,
      "federal_cost": 5500,
      "combined_cost": 7015.636364,
      "combined_eff_rate": 0.28062545456,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2207.363636,
      "state_tax_with_conv": 5025.5,
      "state_cost": 2818.136364,
      "state_eff_rate": 0.05636272728,
      "federal_cost": 11164,
      "combined_cost": 13982.136364,
      "combined_eff_rate": 0.27964272728,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2207.363636,
      "state_tax_with_conv": 7630.5,
      "state_cost": 5423.136364,
      "state_eff_rate": 0.05423136364,
      "federal_cost": 23164,
      "combined_cost": 28587.136363999998,
      "combined_eff_rate": 0.28587136364,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 79.6,
      "state_tax_with_conv": 577.1,
      "state_cost": 497.5,
      "state_eff_rate": 0.0199,
      "federal_cost": 2660,
      "combined_cost": 3157.5,
      "combined_eff_rate": 0.1263,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 79.6,
      "state_tax_with_conv": 1989.490909,
      "state_cost": 1909.8909090000002,
      "state_eff_rate": 0.03819781818,
      "federal_cost": 5660,
      "combined_cost": 7569.890909,
      "combined_eff_rate": 0.15139781818,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 79.6,
      "state_tax_with_conv": 5304.945455,
      "state_cost": 5225.345455,
      "state_eff_rate": 0.052253454549999995,
      "federal_cost": 12360,
      "combined_cost": 17585.345455,
      "combined_eff_rate": 0.17585345454999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1326.4,
      "state_tax_with_conv": 2984.127273,
      "state_cost": 1657.727273,
      "state_eff_rate": 0.06630909092,
      "federal_cost": 3000,
      "combined_cost": 4657.727273,
      "combined_eff_rate": 0.18630909092,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1326.4,
      "state_tax_with_conv": 4641.854545,
      "state_cost": 3315.454545,
      "state_eff_rate": 0.0663090909,
      "federal_cost": 6000,
      "combined_cost": 9315.454545,
      "combined_eff_rate": 0.1863090909,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1326.4,
      "state_tax_with_conv": 7957.309091,
      "state_cost": 6630.9090909999995,
      "state_eff_rate": 0.06630909091,
      "federal_cost": 16700,
      "combined_cost": 23330.909091,
      "combined_eff_rate": 0.23330909091000002,
      "irmaa_annual_delta": null
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 99.5,
      "state_cost": 99.5,
      "state_eff_rate": 0.00398,
      "federal_cost": 2660,
      "combined_cost": 2759.5,
      "combined_eff_rate": 0.11038,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 739.090909,
      "state_cost": 739.090909,
      "state_eff_rate": 0.01478181818,
      "federal_cost": 5660,
      "combined_cost": 6399.0909090000005,
      "combined_eff_rate": 0.12798181818,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 4054.545455,
      "state_cost": 4054.545455,
      "state_eff_rate": 0.04054545455,
      "federal_cost": 12360,
      "combined_cost": 16414.545455,
      "combined_eff_rate": 0.16414545455,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 398,
      "state_tax_with_conv": 1733.727273,
      "state_cost": 1335.727273,
      "state_eff_rate": 0.05342909092,
      "federal_cost": 3000,
      "combined_cost": 4335.727273,
      "combined_eff_rate": 0.17342909092000003,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 398,
      "state_tax_with_conv": 3391.454545,
      "state_cost": 2993.454545,
      "state_eff_rate": 0.0598690909,
      "federal_cost": 6000,
      "combined_cost": 8993.454545,
      "combined_eff_rate": 0.1798690909,
      "irmaa_annual_delta": 0
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 398,
      "state_tax_with_conv": 6706.909091,
      "state_cost": 6308.909091,
      "state_eff_rate": 0.06308909091,
      "federal_cost": 16700,
      "combined_cost": 23008.909091,
      "combined_eff_rate": 0.23008909091000002,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 1766.125,
      "state_cost": 870,
      "state_eff_rate": 0.0348,
      "federal_cost": 3000,
      "combined_cost": 3870,
      "combined_eff_rate": 0.1548,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 3416.125,
      "state_cost": 2520,
      "state_eff_rate": 0.0504,
      "federal_cost": 8350,
      "combined_cost": 10870,
      "combined_eff_rate": 0.2174,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 6755.125,
      "state_cost": 5859,
      "state_eff_rate": 0.05859,
      "federal_cost": 19714,
      "combined_cost": 25573,
      "combined_eff_rate": 0.25573,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 4406.125,
      "state_cost": 1650,
      "state_eff_rate": 0.066,
      "federal_cost": 5500,
      "combined_cost": 7150,
      "combined_eff_rate": 0.286,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 6056.125,
      "state_cost": 3300,
      "state_eff_rate": 0.066,
      "federal_cost": 11164,
      "combined_cost": 14464,
      "combined_eff_rate": 0.28928,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 9795.125,
      "state_cost": 7039,
      "state_eff_rate": 0.07039,
      "federal_cost": 23164,
      "combined_cost": 30203,
      "combined_eff_rate": 0.30203,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 1766.125,
      "state_cost": 870,
      "state_eff_rate": 0.0348,
      "federal_cost": 3000,
      "combined_cost": 3870,
      "combined_eff_rate": 0.1548,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 3416.125,
      "state_cost": 2520,
      "state_eff_rate": 0.0504,
      "federal_cost": 8350,
      "combined_cost": 10870,
      "combined_eff_rate": 0.2174,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 896.125,
      "state_tax_with_conv": 6755.125,
      "state_cost": 5859,
      "state_eff_rate": 0.05859,
      "federal_cost": 19714,
      "combined_cost": 25573,
      "combined_eff_rate": 0.25573,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 4406.125,
      "state_cost": 1650,
      "state_eff_rate": 0.066,
      "federal_cost": 5500,
      "combined_cost": 7150,
      "combined_eff_rate": 0.286,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 6056.125,
      "state_cost": 3300,
      "state_eff_rate": 0.066,
      "federal_cost": 11164,
      "combined_cost": 14464,
      "combined_eff_rate": 0.28928,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2756.125,
      "state_tax_with_conv": 9795.125,
      "state_cost": 7039,
      "state_eff_rate": 0.07039,
      "federal_cost": 23164,
      "combined_cost": 30203,
      "combined_eff_rate": 0.30203,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 1289.75,
      "state_cost": 837.5,
      "state_eff_rate": 0.0335,
      "federal_cost": 2660,
      "combined_cost": 3497.5,
      "combined_eff_rate": 0.1399,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 2127.25,
      "state_cost": 1675,
      "state_eff_rate": 0.0335,
      "federal_cost": 5660,
      "combined_cost": 7335,
      "combined_eff_rate": 0.1467,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 4738.25,
      "state_cost": 4286,
      "state_eff_rate": 0.04286,
      "federal_cost": 12360,
      "combined_cost": 16646,
      "combined_eff_rate": 0.16646,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 2629.75,
      "state_cost": 837.5,
      "state_eff_rate": 0.0335,
      "federal_cost": 3000,
      "combined_cost": 3837.5,
      "combined_eff_rate": 0.1535,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 4078.25,
      "state_cost": 2286,
      "state_eff_rate": 0.04572,
      "federal_cost": 6000,
      "combined_cost": 8286,
      "combined_eff_rate": 0.16572,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 7378.25,
      "state_cost": 5586,
      "state_eff_rate": 0.05586,
      "federal_cost": 16700,
      "combined_cost": 22286,
      "combined_eff_rate": 0.22286,
      "irmaa_annual_delta": null
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 1289.75,
      "state_cost": 837.5,
      "state_eff_rate": 0.0335,
      "federal_cost": 2660,
      "combined_cost": 3497.5,
      "combined_eff_rate": 0.1399,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 2127.25,
      "state_cost": 1675,
      "state_eff_rate": 0.0335,
      "federal_cost": 5660,
      "combined_cost": 7335,
      "combined_eff_rate": 0.1467,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 452.25,
      "state_tax_with_conv": 4738.25,
      "state_cost": 4286,
      "state_eff_rate": 0.04286,
      "federal_cost": 12360,
      "combined_cost": 16646,
      "combined_eff_rate": 0.16646,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 2629.75,
      "state_cost": 837.5,
      "state_eff_rate": 0.0335,
      "federal_cost": 3000,
      "combined_cost": 3837.5,
      "combined_eff_rate": 0.1535,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 4078.25,
      "state_cost": 2286,
      "state_eff_rate": 0.04572,
      "federal_cost": 6000,
      "combined_cost": 8286,
      "combined_eff_rate": 0.16572,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VT",
      "name": "Vermont",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1792.25,
      "state_tax_with_conv": 7378.25,
      "state_cost": 5586,
      "state_eff_rate": 0.05586,
      "federal_cost": 16700,
      "combined_cost": 22286,
      "combined_eff_rate": 0.22286,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1539.375,
      "state_tax_with_conv": 2976.875,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1539.375,
      "state_tax_with_conv": 4414.375,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 8350,
      "combined_cost": 11225,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1539.375,
      "state_tax_with_conv": 7289.375,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 19714,
      "combined_cost": 25464,
      "combined_eff_rate": 0.25464,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 5276.875,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 5500,
      "combined_cost": 6937.5,
      "combined_eff_rate": 0.2775,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 6714.375,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 11164,
      "combined_cost": 14039,
      "combined_eff_rate": 0.28078,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 9589.375,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 23164,
      "combined_cost": 28914,
      "combined_eff_rate": 0.28914,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 849.375,
      "state_tax_with_conv": 2976.875,
      "state_cost": 2127.5,
      "state_eff_rate": 0.0851,
      "federal_cost": 3000,
      "combined_cost": 5127.5,
      "combined_eff_rate": 0.2051,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 849.375,
      "state_tax_with_conv": 4414.375,
      "state_cost": 3565,
      "state_eff_rate": 0.0713,
      "federal_cost": 8350,
      "combined_cost": 11915,
      "combined_eff_rate": 0.2383,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 849.375,
      "state_tax_with_conv": 7289.375,
      "state_cost": 6440,
      "state_eff_rate": 0.0644,
      "federal_cost": 19714,
      "combined_cost": 26154,
      "combined_eff_rate": 0.26154,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 5276.875,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 5500,
      "combined_cost": 6937.5,
      "combined_eff_rate": 0.2775,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 6714.375,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 11164,
      "combined_cost": 14039,
      "combined_eff_rate": 0.28078,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3839.375,
      "state_tax_with_conv": 9589.375,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 23164,
      "combined_cost": 28914,
      "combined_eff_rate": 0.28914,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1036.25,
      "state_tax_with_conv": 2473.75,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 2660,
      "combined_cost": 4097.5,
      "combined_eff_rate": 0.1639,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1036.25,
      "state_tax_with_conv": 3911.25,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 5660,
      "combined_cost": 8535,
      "combined_eff_rate": 0.1707,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1036.25,
      "state_tax_with_conv": 6786.25,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 12360,
      "combined_cost": 18110,
      "combined_eff_rate": 0.1811,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3336.25,
      "state_tax_with_conv": 4773.75,
      "state_cost": 1437.5,
      "state_eff_rate": 0.0575,
      "federal_cost": 3000,
      "combined_cost": 4437.5,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3336.25,
      "state_tax_with_conv": 6211.25,
      "state_cost": 2875,
      "state_eff_rate": 0.0575,
      "federal_cost": 6000,
      "combined_cost": 8875,
      "combined_eff_rate": 0.1775,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3336.25,
      "state_tax_with_conv": 9086.25,
      "state_cost": 5750,
      "state_eff_rate": 0.0575,
      "federal_cost": 16700,
      "combined_cost": 22450,
      "combined_eff_rate": 0.2245,
      "irmaa_annual_delta": null
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 0,
      "state_tax_with_conv": 1093.75,
      "state_cost": 1093.75,
      "state_eff_rate": 0.04375,
      "federal_cost": 2660,
      "combined_cost": 3753.75,
      "combined_eff_rate": 0.15015,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 0,
      "state_tax_with_conv": 3393.75,
      "state_cost": 3393.75,
      "state_eff_rate": 0.067875,
      "federal_cost": 5660,
      "combined_cost": 9053.75,
      "combined_eff_rate": 0.181075,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 0,
      "state_tax_with_conv": 6786.25,
      "state_cost": 6786.25,
      "state_eff_rate": 0.0678625,
      "federal_cost": 12360,
      "combined_cost": 19146.25,
      "combined_eff_rate": 0.1914625,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2243.75,
      "state_tax_with_conv": 4773.75,
      "state_cost": 2530,
      "state_eff_rate": 0.1012,
      "federal_cost": 3000,
      "combined_cost": 5530,
      "combined_eff_rate": 0.2212,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2243.75,
      "state_tax_with_conv": 6211.25,
      "state_cost": 3967.5,
      "state_eff_rate": 0.07935,
      "federal_cost": 6000,
      "combined_cost": 9967.5,
      "combined_eff_rate": 0.19935,
      "irmaa_annual_delta": 0
    },
    {
      "code": "VA",
      "name": "Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2243.75,
      "state_tax_with_conv": 9086.25,
      "state_cost": 6842.5,
      "state_eff_rate": 0.068425,
      "federal_cost": 16700,
      "combined_cost": 23542.5,
      "combined_eff_rate": 0.235425,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1043.3,
      "state_tax_with_conv": 2087.9,
      "state_cost": 1044.6000000000001,
      "state_eff_rate": 0.04178400000000001,
      "federal_cost": 3000,
      "combined_cost": 4044.6000000000004,
      "combined_eff_rate": 0.161784,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1043.3,
      "state_tax_with_conv": 3232.9,
      "state_cost": 2189.6000000000004,
      "state_eff_rate": 0.043792000000000005,
      "federal_cost": 8350,
      "combined_cost": 10539.6,
      "combined_eff_rate": 0.210792,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1043.3,
      "state_tax_with_conv": 5522.9,
      "state_cost": 4479.599999999999,
      "state_eff_rate": 0.044795999999999996,
      "federal_cost": 19714,
      "combined_cost": 24193.6,
      "combined_eff_rate": 0.24193599999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2774.9,
      "state_tax_with_conv": 3919.9,
      "state_cost": 1145,
      "state_eff_rate": 0.0458,
      "federal_cost": 5500,
      "combined_cost": 6645,
      "combined_eff_rate": 0.2658,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2774.9,
      "state_tax_with_conv": 5064.9,
      "state_cost": 2289.9999999999995,
      "state_eff_rate": 0.045799999999999993,
      "federal_cost": 11164,
      "combined_cost": 13454,
      "combined_eff_rate": 0.26908,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2774.9,
      "state_tax_with_conv": 7354.9,
      "state_cost": 4580,
      "state_eff_rate": 0.0458,
      "federal_cost": 23164,
      "combined_cost": 27744,
      "combined_eff_rate": 0.27744,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 790.5,
      "state_tax_with_conv": 1739.5,
      "state_cost": 949,
      "state_eff_rate": 0.03796,
      "federal_cost": 3000,
      "combined_cost": 3949,
      "combined_eff_rate": 0.15796,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 790.5,
      "state_tax_with_conv": 2866.5,
      "state_cost": 2076,
      "state_eff_rate": 0.04152,
      "federal_cost": 8350,
      "combined_cost": 10426,
      "combined_eff_rate": 0.20852,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 790.5,
      "state_tax_with_conv": 5156.5,
      "state_cost": 4366,
      "state_eff_rate": 0.04366,
      "federal_cost": 19714,
      "combined_cost": 24080,
      "combined_eff_rate": 0.2408,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2408.5,
      "state_tax_with_conv": 3553.5,
      "state_cost": 1145,
      "state_eff_rate": 0.0458,
      "federal_cost": 5500,
      "combined_cost": 6645,
      "combined_eff_rate": 0.2658,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2408.5,
      "state_tax_with_conv": 4698.5,
      "state_cost": 2290,
      "state_eff_rate": 0.0458,
      "federal_cost": 11164,
      "combined_cost": 13454,
      "combined_eff_rate": 0.26908,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2408.5,
      "state_tax_with_conv": 6988.5,
      "state_cost": 4580,
      "state_eff_rate": 0.0458,
      "federal_cost": 23164,
      "combined_cost": 27744,
      "combined_eff_rate": 0.27744,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 980.1,
      "state_tax_with_conv": 1996.3,
      "state_cost": 1016.1999999999999,
      "state_eff_rate": 0.040648,
      "federal_cost": 2660,
      "combined_cost": 3676.2,
      "combined_eff_rate": 0.14704799999999998,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 980.1,
      "state_tax_with_conv": 3141.3,
      "state_cost": 2161.2000000000003,
      "state_eff_rate": 0.043224000000000005,
      "federal_cost": 5660,
      "combined_cost": 7821.200000000001,
      "combined_eff_rate": 0.156424,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 980.1,
      "state_tax_with_conv": 5431.3,
      "state_cost": 4451.2,
      "state_eff_rate": 0.044511999999999996,
      "federal_cost": 12360,
      "combined_cost": 16811.2,
      "combined_eff_rate": 0.168112,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2683.3,
      "state_tax_with_conv": 3828.3,
      "state_cost": 1145,
      "state_eff_rate": 0.0458,
      "federal_cost": 3000,
      "combined_cost": 4145,
      "combined_eff_rate": 0.1658,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2683.3,
      "state_tax_with_conv": 4973.3,
      "state_cost": 2290,
      "state_eff_rate": 0.0458,
      "federal_cost": 6000,
      "combined_cost": 8290,
      "combined_eff_rate": 0.1658,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2683.3,
      "state_tax_with_conv": 7263.3,
      "state_cost": 4580,
      "state_eff_rate": 0.0458,
      "federal_cost": 16700,
      "combined_cost": 21280,
      "combined_eff_rate": 0.2128,
      "irmaa_annual_delta": null
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 492,
      "state_tax_with_conv": 1317.5,
      "state_cost": 825.5,
      "state_eff_rate": 0.03302,
      "federal_cost": 2660,
      "combined_cost": 3485.5,
      "combined_eff_rate": 0.13942,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 492,
      "state_tax_with_conv": 2408.5,
      "state_cost": 1916.5,
      "state_eff_rate": 0.03833,
      "federal_cost": 5660,
      "combined_cost": 7576.5,
      "combined_eff_rate": 0.15153,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 492,
      "state_tax_with_conv": 4698.5,
      "state_cost": 4206.5,
      "state_eff_rate": 0.042065,
      "federal_cost": 12360,
      "combined_cost": 16566.5,
      "combined_eff_rate": 0.165665,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 1950.5,
      "state_tax_with_conv": 3095.5,
      "state_cost": 1145,
      "state_eff_rate": 0.0458,
      "federal_cost": 3000,
      "combined_cost": 4145,
      "combined_eff_rate": 0.1658,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 1950.5,
      "state_tax_with_conv": 4240.5,
      "state_cost": 2290,
      "state_eff_rate": 0.0458,
      "federal_cost": 6000,
      "combined_cost": 8290,
      "combined_eff_rate": 0.1658,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 1950.5,
      "state_tax_with_conv": 6530.5,
      "state_cost": 4580,
      "state_eff_rate": 0.0458,
      "federal_cost": 16700,
      "combined_cost": 21280,
      "combined_eff_rate": 0.2128,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 2389.879626,
      "state_cost": 1272.7669179999998,
      "state_eff_rate": 0.05091067671999999,
      "federal_cost": 3000,
      "combined_cost": 4272.766917999999,
      "combined_eff_rate": 0.17091067672,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 3873.880082,
      "state_cost": 2756.767374,
      "state_eff_rate": 0.05513534748,
      "federal_cost": 8350,
      "combined_cost": 11106.767374,
      "combined_eff_rate": 0.22213534748,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 6816.46,
      "state_cost": 5699.347292,
      "state_eff_rate": 0.05699347292,
      "federal_cost": 19714,
      "combined_cost": 25413.347292,
      "combined_eff_rate": 0.25413347292,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 4764.280355,
      "state_cost": 1484.0004559999998,
      "state_eff_rate": 0.05936001823999999,
      "federal_cost": 5500,
      "combined_cost": 6984.000456,
      "combined_eff_rate": 0.27936001824,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 6248.280811,
      "state_cost": 2968.0009119999995,
      "state_eff_rate": 0.05936001823999999,
      "federal_cost": 11164,
      "combined_cost": 14132.000912,
      "combined_eff_rate": 0.28264001824,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 8936.46,
      "state_cost": 5656.180100999999,
      "state_eff_rate": 0.05656180100999999,
      "federal_cost": 23164,
      "combined_cost": 28820.180100999998,
      "combined_eff_rate": 0.28820180101,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 2389.879626,
      "state_cost": 1272.7669179999998,
      "state_eff_rate": 0.05091067671999999,
      "federal_cost": 3000,
      "combined_cost": 4272.766917999999,
      "combined_eff_rate": 0.17091067672,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 3873.880082,
      "state_cost": 2756.767374,
      "state_eff_rate": 0.05513534748,
      "federal_cost": 8350,
      "combined_cost": 11106.767374,
      "combined_eff_rate": 0.22213534748,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1117.112708,
      "state_tax_with_conv": 6816.46,
      "state_cost": 5699.347292,
      "state_eff_rate": 0.05699347292,
      "federal_cost": 19714,
      "combined_cost": 25413.347292,
      "combined_eff_rate": 0.25413347292,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 4764.280355,
      "state_cost": 1484.0004559999998,
      "state_eff_rate": 0.05936001823999999,
      "federal_cost": 5500,
      "combined_cost": 6984.000456,
      "combined_eff_rate": 0.27936001824,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 6248.280811,
      "state_cost": 2968.0009119999995,
      "state_eff_rate": 0.05936001823999999,
      "federal_cost": 11164,
      "combined_cost": 14132.000912,
      "combined_eff_rate": 0.28264001824,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3280.279899,
      "state_tax_with_conv": 8936.46,
      "state_cost": 5656.180100999999,
      "state_eff_rate": 0.05656180100999999,
      "federal_cost": 23164,
      "combined_cost": 28820.180100999998,
      "combined_eff_rate": 0.28820180101,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 1869.332893,
      "state_cost": 1286.1656520000001,
      "state_eff_rate": 0.05144662608000001,
      "federal_cost": 2660,
      "combined_cost": 3946.165652,
      "combined_eff_rate": 0.15784662608,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 3252.509694,
      "state_cost": 2669.3424529999998,
      "state_eff_rate": 0.05338684906,
      "federal_cost": 5660,
      "combined_cost": 8329.342453,
      "combined_eff_rate": 0.16658684906,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 6426.627566,
      "state_cost": 5843.460325,
      "state_eff_rate": 0.05843460325,
      "federal_cost": 12360,
      "combined_cost": 18203.460325,
      "combined_eff_rate": 0.18203460325,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 4204.745055,
      "state_cost": 1544.8771450000004,
      "state_eff_rate": 0.06179508580000002,
      "federal_cost": 3000,
      "combined_cost": 4544.877145,
      "combined_eff_rate": 0.1817950858,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 5791.803992,
      "state_cost": 3131.936082,
      "state_eff_rate": 0.06263872164,
      "federal_cost": 6000,
      "combined_cost": 9131.936082,
      "combined_eff_rate": 0.18263872164,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 8735.31,
      "state_cost": 6075.44209,
      "state_eff_rate": 0.060754420899999995,
      "federal_cost": 16700,
      "combined_cost": 22775.44209,
      "combined_eff_rate": 0.2277544209,
      "irmaa_annual_delta": null
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 1869.332893,
      "state_cost": 1286.1656520000001,
      "state_eff_rate": 0.05144662608000001,
      "federal_cost": 2660,
      "combined_cost": 3946.165652,
      "combined_eff_rate": 0.15784662608,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 3252.509694,
      "state_cost": 2669.3424529999998,
      "state_eff_rate": 0.05338684906,
      "federal_cost": 5660,
      "combined_cost": 8329.342453,
      "combined_eff_rate": 0.16658684906,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 583.167241,
      "state_tax_with_conv": 6426.627566,
      "state_cost": 5843.460325,
      "state_eff_rate": 0.05843460325,
      "federal_cost": 12360,
      "combined_cost": 18203.460325,
      "combined_eff_rate": 0.18203460325,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 4204.745055,
      "state_cost": 1544.8771450000004,
      "state_eff_rate": 0.06179508580000002,
      "federal_cost": 3000,
      "combined_cost": 4544.877145,
      "combined_eff_rate": 0.1817950858,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 5791.803992,
      "state_cost": 3131.936082,
      "state_eff_rate": 0.06263872164,
      "federal_cost": 6000,
      "combined_cost": 9131.936082,
      "combined_eff_rate": 0.18263872164,
      "irmaa_annual_delta": 0
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2659.86791,
      "state_tax_with_conv": 8735.31,
      "state_cost": 6075.44209,
      "state_eff_rate": 0.060754420899999995,
      "federal_cost": 16700,
      "combined_cost": 22775.44209,
      "combined_eff_rate": 0.2277544209,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 2778.5,
      "state_cost": 1544.5,
      "state_eff_rate": 0.06178,
      "federal_cost": 3000,
      "combined_cost": 4544.5,
      "combined_eff_rate": 0.18178,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 4681.5,
      "state_cost": 3447.5,
      "state_eff_rate": 0.06895,
      "federal_cost": 8350,
      "combined_cost": 11797.5,
      "combined_eff_rate": 0.23595,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 8931.5,
      "state_cost": 7697.5,
      "state_eff_rate": 0.076975,
      "federal_cost": 19714,
      "combined_cost": 27411.5,
      "combined_eff_rate": 0.274115,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 5956.5,
      "state_cost": 2125,
      "state_eff_rate": 0.085,
      "federal_cost": 5500,
      "combined_cost": 7625,
      "combined_eff_rate": 0.305,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 8081.5,
      "state_cost": 4250,
      "state_eff_rate": 0.085,
      "federal_cost": 11164,
      "combined_cost": 15414,
      "combined_eff_rate": 0.30828,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 12331.5,
      "state_cost": 8500,
      "state_eff_rate": 0.085,
      "federal_cost": 23164,
      "combined_cost": 31664,
      "combined_eff_rate": 0.31664,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 2778.5,
      "state_cost": 1544.5,
      "state_eff_rate": 0.06178,
      "federal_cost": 3000,
      "combined_cost": 4544.5,
      "combined_eff_rate": 0.18178,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 4681.5,
      "state_cost": 3447.5,
      "state_eff_rate": 0.06895,
      "federal_cost": 8350,
      "combined_cost": 11797.5,
      "combined_eff_rate": 0.23595,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 1234,
      "state_tax_with_conv": 8931.5,
      "state_cost": 7697.5,
      "state_eff_rate": 0.076975,
      "federal_cost": 19714,
      "combined_cost": 27411.5,
      "combined_eff_rate": 0.274115,
      "irmaa_annual_delta": 2884.8
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 5956.5,
      "state_cost": 2125,
      "state_eff_rate": 0.085,
      "federal_cost": 5500,
      "combined_cost": 7625,
      "combined_eff_rate": 0.305,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 8081.5,
      "state_cost": 4250,
      "state_eff_rate": 0.085,
      "federal_cost": 11164,
      "combined_cost": 15414,
      "combined_eff_rate": 0.30828,
      "irmaa_annual_delta": 1148.4
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "single",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 3831.5,
      "state_tax_with_conv": 12331.5,
      "state_cost": 8500,
      "state_eff_rate": 0.085,
      "federal_cost": 23164,
      "combined_cost": 31664,
      "combined_eff_rate": 0.31664,
      "irmaa_annual_delta": 4620
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 312,
      "state_tax_with_conv": 1768,
      "state_cost": 1456,
      "state_eff_rate": 0.05824,
      "federal_cost": 2660,
      "combined_cost": 4116,
      "combined_eff_rate": 0.16464,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 312,
      "state_tax_with_conv": 3357,
      "state_cost": 3045,
      "state_eff_rate": 0.0609,
      "federal_cost": 5660,
      "combined_cost": 8705,
      "combined_eff_rate": 0.1741,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 312,
      "state_tax_with_conv": 7563,
      "state_cost": 7251,
      "state_eff_rate": 0.07251,
      "federal_cost": 12360,
      "combined_cost": 19611,
      "combined_eff_rate": 0.19611,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 4588,
      "state_cost": 1881,
      "state_eff_rate": 0.07524,
      "federal_cost": 3000,
      "combined_cost": 4881,
      "combined_eff_rate": 0.19524,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 6713,
      "state_cost": 4006,
      "state_eff_rate": 0.08012,
      "federal_cost": 6000,
      "combined_cost": 10006,
      "combined_eff_rate": 0.20012,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 62,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 10963,
      "state_cost": 8256,
      "state_eff_rate": 0.08256,
      "federal_cost": 16700,
      "combined_cost": 24956,
      "combined_eff_rate": 0.24956,
      "irmaa_annual_delta": null
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 25000,
      "state_tax_base": 312,
      "state_tax_with_conv": 1768,
      "state_cost": 1456,
      "state_eff_rate": 0.05824,
      "federal_cost": 2660,
      "combined_cost": 4116,
      "combined_eff_rate": 0.16464,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 50000,
      "state_tax_base": 312,
      "state_tax_with_conv": 3357,
      "state_cost": 3045,
      "state_eff_rate": 0.0609,
      "federal_cost": 5660,
      "combined_cost": 8705,
      "combined_eff_rate": 0.1741,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 40000,
      "conversion": 100000,
      "state_tax_base": 312,
      "state_tax_with_conv": 7563,
      "state_cost": 7251,
      "state_eff_rate": 0.07251,
      "federal_cost": 12360,
      "combined_cost": 19611,
      "combined_eff_rate": 0.19611,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 25000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 4588,
      "state_cost": 1881,
      "state_eff_rate": 0.07524,
      "federal_cost": 3000,
      "combined_cost": 4881,
      "combined_eff_rate": 0.19524,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 50000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 6713,
      "state_cost": 4006,
      "state_eff_rate": 0.08012,
      "federal_cost": 6000,
      "combined_cost": 10006,
      "combined_eff_rate": 0.20012,
      "irmaa_annual_delta": 0
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "filing": "mfj",
      "age": 66,
      "baseline": 80000,
      "conversion": 100000,
      "state_tax_base": 2707,
      "state_tax_with_conv": 10963,
      "state_cost": 8256,
      "state_eff_rate": 0.08256,
      "federal_cost": 16700,
      "combined_cost": 24956,
      "combined_eff_rate": 0.24956,
      "irmaa_annual_delta": 0
    }
  ]
}
