Closing balances are gross of latent account taxes. Smooth returns are assumptions, not a safe-spending limit or probability of success.

• Preset amounts and assumptions are editable illustrations, not estimates of a typical household.
• Returns, inflation, spending and tax buckets are assumptions specified in this packet.
• Absent birth dates and residence remain missing inputs. Social Security and other income are included only when explicitly supplied.
• Anonymous hypothetical inputs are not reported holdings, accepted evidence, an approved plan, legal family ownership or executed activity.
• Hypothetical pay is fixed nominal unless inflation growth is selected. Automatic employee-pay estimates deduct basic Social Security/Medicare payroll tax and entered pre-tax contributions; income-tax withholding is assumed zero and actual supported income-tax liability is calculated separately. Health insurance, employer matches, benefits and other deductions are not inferred. Later payroll wage caps beyond verified 2027 use assumed inflation. Manual pay overrides remain explicit. Explicit pre-tax 401(k) deposits are added once; explicit Roth deposits consume take-home cash once. Hypothetical employee pre-tax 401(k) limits use verified 2026 rules with disclosed future assumptions; Direct Roth IRA funding uses modeled annual MAGI eligibility and the 2026 IRA limit, held nominal later. Payroll Roth and conversions retain separate treatment; plan eligibility and outside IRA contributions remain unverified. Existing engine funds spending and modeled income taxes first, reinvesting only surplus in its taxable destination. 2026 Single/MFJ base-deduction tax components follow the selected projection status; age/blind and enhanced senior deductions, dependents and credits are omitted.
• Simple state bracket estimate: federal AGI less federally taxable Social Security, then a basic state deduction. Wages, taxable IRA/401(k) withdrawals, Roth conversions, interest, dividends and gains otherwise use ordinary brackets. No owner/source questionnaire is required. Credits, age/dependent exemptions, retirement exclusions, deduction phaseouts, most special gain treatment and local taxes are omitted. Some amounts are disclosed parameter proxies. Thresholds stay nominal after the latest included enacted schedule; this is a planning assumption, not a complete return or verified future indexing. Washington separately models its securities-gain excise and enacted 2028 income-tax interaction. Refine with detailed planning when these differences matter.
• TX: simple-TX-2026-brackets-v1; approximate state-tax planning components.
• Dated funding uses smooth daily cash within active dates, monthly/event boundaries and uniformly allocated canonical annual estimated income tax. RMD cash is available evenly through its modeled year. Missing actual paydays and tax-payment dates are assumptions. Earlier unfunded periods remain gaps even when later income or access is available. Retirement and age 59½ are model gates, not verified legal eligibility; plan restrictions and early-access exceptions are not inferred. Aggregate Roth is excluded unless qualified access is explicitly assumed; contribution basis, five-year histories and workplace subtype are not known.
• Direct Roth IRA deposits use estimated annual Roth-IRA MAGI, including taxable wages after pre-tax deferrals, resources, realized gains and taxable Social Security, excluding modeled Roth conversions. Unrepresented IRA/student-loan deductions, foreign earned/housing exclusions, adoption/savings-bond exclusions and outside IRA contributions are not inferred. The simple model assumes none; review them in the signed-in workspace. Verified 2026 IRA dollar limits and MAGI bands stay nominal in future years, not published future IRS amounts. Disallowed deposits remain available cash for existing spending, taxes and surplus routing; no backdoor conversion or workplace Roth deposit is created. Payroll Roth and conversions are separate.
• Simplified taxable investment sales assume 50% of proceeds are long-term gains and the remainder is assumed return of capital, not verified cost basis. Cash realizes no gain. Retained initial basis and detailed lot settings are not used or changed by this mode. The existing tax engine applies income, deductions, gain brackets and NIIT; this percentage is not a tax rate.
• Owner 1 2027: requested pre-tax 401(k) 2511250 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2028: requested pre-tax 401(k) 2574031 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2029: requested pre-tax 401(k) 2638382 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2030: requested pre-tax 401(k) 2704342 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2031: requested pre-tax 401(k) 2771950 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2032: requested pre-tax 401(k) 2841249 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Owner 1 2033: requested pre-tax 401(k) 2912280 cents; applied 2450000 cents under the modeled 2450000-cent employee cap. Inputs are retained; excess affects pay cash under its declared basis. Limits after 2026 are fixed-2026 planning assumptions; catch-up eligibility and other employer/employee deferrals require review. Roth IRA is separate and not a substitute for Roth 401(k) catch-up.
• Deterministic what-if, not a market forecast, calibrated success probability or optimized advice. Returns are assumptions; early-loss tests are specific paths.
• 2026 Single basic federal components and the selected planning residence; state rule sources, coverage and future-year assumptions are reported separately; base standard deduction with an optional reviewed enhanced senior deduction through2028; no age/blind standard-deduction additions, credits or dependent additions; future thresholds are assumptions. No survivor filing status, estate tax, tax-lot optimization, other income or penalties. Explicit Social Security estimates increase with assumed inflation, not a promised COLA; benefit-month cash is approximate. Healthcare/giving allocations fit inside the budget. Medicare uses age-65 birth months and two-year modeled MAGI; absent pre-horizon MAGI leaves IRMAA unknown. Reserve includes Medicare estimates rather than charging them twice; other coverage and out-of-pocket costs remain estimates.
• Aggregate Roth withdrawals are excluded unless the owner explicitly assumes qualification after the modeled access date. Conversion eligibility is not verified. RMD uses owner age and Uniform Lifetime factors.
• Family link is a hypothetical planning carve-out, not an actual legal ownership change or estate-tax exclusion. No ownership shares invented. Reported personal accounts remain unchanged.
• Explicit pre-tax spending is owner-specific, inflation-adjusted and includes mandatory distributions rather than adding them twice. Optional conversion cutoff uses each owner RMD start year. An explicit securities gain percentage is a scenario assumption; spending cash realizes no gain.
• Taxable growth assumed unrealized; ongoing dividends, capital-loss deductions and turnover taxes are omitted. Personal fees are omitted; linked family fee is explicit. Ending personal wealth is gross of latent pre-tax and capital-gain taxes.