fortuneteller 0.1.0

data/lib/fortuneteller/state.rb

@@ -0,0 +1,121 @@
+module FortuneTeller
+  # We extend `state` Hash with this module for readability
+  class State
+    attr_reader :date, :accounts, :cashflow, :from, :to
+
+    def self.cashflow_base
+      FortuneTeller::Cashflow.new(
+        pretax_gross: 0,
+        pretax_salary: 0,
+        pretax_savings_withdrawal: 0,
+        pretax_savings: 0,
+        pretax_savings_matched: 0,
+        pretax_adjusted: 0,
+        tax_withholding: 0,
+        take_home_pay: 0
+      )
+    end
+
+    def initialize(start_date:, previous: nil)
+      @from = start_date.dup
+      @date = start_date
+      @accounts = {}
+      unless previous.nil?
+        previous.accounts.each { |k, a| @accounts[k] = a.dup }
+      end
+      @cashflow = {
+        primary: Array.new(12) { self.class.cashflow_base },
+        partner: Array.new(12) { self.class.cashflow_base }
+      }
+    end
+
+    def add_account(key:, account:)
+      @accounts[key] = account.initial_state(start_date: @date)
+    end
+
+    def pass_time(to:)
+      @date = to
+      @to = to
+      @accounts.each_value { |a| a.pass_time(to: to) }
+    end
+
+    def apply_pretax_savings_withdrawal(date:, holder:, amount:, source:)
+      @accounts[source].debit(amount: amount, on: date)
+      c = FortuneTeller::Cashflow.new(pretax_gross: amount, pretax_savings_withdrawal: amount)
+      c.line_items[:pretax_adjusted] = amount
+      c.line_items[:tax_withholding] = 0
+      c.line_items[:take_home_pay] = amount
+      apply_cashflow(date: date, holder: holder, cashflow: c)
+    end
+
+    def apply_w2_income(date:, holder:, income:, account_credits:)
+      c = generate_w2_cashflow(date, income)
+      apply_cashflow(date: date, holder: holder, cashflow: c)
+      account_credits.each do |k, amount|
+        @accounts[k].credit(amount: amount, on: date)
+      end
+    end
+
+    def apply_ss_income(date:, holder:, income:)
+      c = generate_ss_cashflow(date, income)
+      apply_cashflow(date: date, holder: holder, cashflow: c)
+    end
+
+    def init_next
+      self.class.new(start_date: @date, previous: self)
+    end
+
+    def merged_cashflow(holder:)
+      @cashflow[holder].reduce(FortuneTeller::Cashflow.new, :merge!)
+    end
+
+    def as_json(_options = nil)
+      {
+        date: @date,
+        # cashflow: {
+        #   primary: merged_cashflow(holder: :primary).as_json(options),
+        #   partner: merged_cashflow(holder: :partner).as_json(options)
+        # },
+        accounts: @accounts.as_json
+      }
+    end
+
+    private
+
+    def generate_w2_cashflow(date, income)
+      c = FortuneTeller::Cashflow.new(
+        pretax_gross: (income[:wages] + income[:matched]),
+        pretax_salary: income[:wages],
+        pretax_savings: income[:saved],
+        pretax_savings_matched: income[:matched],
+        pretax_adjusted: (income[:wages] - income[:saved])
+      )
+      c.line_items[:tax_withholding] = calculate_w2_withholding(
+        date: date,
+        adjusted_income: c.line_items[:pretax_adjusted],
+        pay_period: income[:pay_period]
+      )
+      c.line_items[:take_home_pay] = c.line_items[:pretax_adjusted] - c.line_items[:tax_withholding]
+      c
+    end
+
+    def generate_ss_cashflow(date, income)
+      FortuneTeller::Cashflow.new(
+        pretax_gross: income[:ss],
+        pretax_ss: income[:ss],
+        pretax_adjusted: income[:ss],
+        tax_withholding: 0,
+        take_home_pay: income[:ss]
+      )
+    end
+
+    def calculate_w2_withholding(date:, adjusted_income:, pay_period:)
+      # Ideally, use state to determine w-4 allowances
+      (adjusted_income * 0.3).floor
+    end
+
+    def apply_cashflow(date:, holder:, cashflow:)
+      @cashflow[holder][(date.month - 1)].merge!(cashflow)
+    end
+  end
+end

data/lib/fortuneteller/transform_base.rb

@@ -0,0 +1,14 @@
+module FortuneTeller
+  # Provides base functionality to inheriting transform classes
+  class TransformBase
+    attr_reader :date, :holder
+    def initialize(date:, holder:)
+      @date = date
+      @holder = holder
+    end
+
+    def <=>(other)
+      date <=> other.date
+    end
+  end
+end

data/lib/fortuneteller/transform_generator.rb

@@ -0,0 +1,59 @@
+module FortuneTeller
+  # Base class for FortuneTeller objects that generate transforms
+  class TransformGenerator
+    attr_reader :holder, :start_date, :end_date
+
+    def initialize(holder: nil, start_date: nil, end_date: nil, **data)
+      @holder = holder
+      @start_date = start_date
+      @end_date = end_date
+      @scheduled = []
+      @data = MomentStruct.new data
+    end
+
+    def method_missing(name, *args)
+      if @data.respond_to? name
+        @data.send(name, *args)
+      else
+        super
+      end
+    end
+
+    def respond_to_missing?(name, include_private = false)
+      @data.respond_to?(name) || super
+    end
+
+    def bounded_gen_transforms(from:, to:, plan:)
+      return [] if out_of_range?(from: from, to: to)
+      from = tighten_from(from)
+      to = tighten_to(to)
+      gen_transforms(from: from, to: to, plan: plan)
+    end
+
+    private
+
+    def state_reader
+      @data.to_reader
+    end
+
+    def states_in_range(from:, to:)
+      @data.read_range(from: from, to: to)
+    end
+
+    def out_of_range?(from:, to:)
+      return true if !@start_date.nil? && (to < @start_date)
+      return true if !@end_date.nil? && (from >= @end_date)
+      false
+    end
+
+    def tighten_from(from)
+      return from if @start_date.nil?
+      [from, @start_date].max
+    end
+
+    def tighten_to(to)
+      return to if @end_date.nil?
+      [to, @end_date].min
+    end
+  end
+end

data/lib/fortuneteller/utils/social_security.rb

@@ -0,0 +1,261 @@
+module FortuneTeller
+  module Utils
+
+    # Calculates adjusted benefit from PIA
+    # Based on https://www.ssa.gov/oact/quickcalc/early_late.html 11/16/2017
+    class SocialSecurity
+      attr_accessor :pia
+      
+      def initialize(dob:, start_month:)
+        @dob = dob
+        @adjusted_dob = (dob.day == 1 ? dob.yesterday : dob)
+        @start_month = start_month.at_beginning_of_month
+      end
+
+      def estimate_pia(current_salary:, annual_raise:)
+        year = Date.today.year
+        last_year = @start_month.year
+        salary_history = {year => current_salary}
+        ((@dob.year+18)..(year-1)).reverse_each do |y|
+          salary_history[y] = (salary_history[y+1]/annual_raise).floor
+        end
+        if(last_year > year)
+          ((year+1)..last_year).each do |y|
+            salary_history[y] = (salary_history[y-1]*annual_raise).floor
+          end
+        end
+        salaries = salary_history.map{|y, s| s*indexing_factors[y]}
+        aime = (salaries.sort.last(35).reduce(:+)/(35.0*12)).floor
+        puts "AIME #{aime}"
+
+        if aime > bend_points[1]
+          pia_62 = (0.9*bend_points[0]+0.32*(bend_points[1]-bend_points[0])+0.15*(aime-bend_points[1])).floor
+        elsif aime > bend_points[0]
+          pia_62 = (0.9*bend_points[0]+0.32*(aime-bend_points[0])).floor
+        else
+          pia_62 = (0.9*aime).floor
+        end
+
+        pia_adjusted = pia_62
+        ((@dob.year+63)..@start_month.year).each do |y|
+          pia_adjusted = (pia_adjusted*(100+COLA_1975_START[y-1-1975])/100.0).floor
+        end
+
+        @pia = pia_adjusted
+      end
+
+      def fra_pia=(fra_pia)
+        pia_adjusted = fra_pia
+        if @start_month.year < full_retirement_month.year
+          (@start_month.year..(full_retirement_month.year-1)).each do |y|
+            pia_adjusted = (pia_adjusted/((100+COLA_1975_START[y-1975])/100.0)).floor
+          end
+        elsif @start_month.year > full_retirement_month.year
+          puts "START GREATER"
+          ((full_retirement_month.year+1)..@start_month.year).each do |y|
+            puts "START: #{@start_month.year}, YEAR: #{y}"
+            puts "PIA ADJ = #{pia_adjusted}"
+            pia_adjusted = (pia_adjusted*(100+COLA_1975_START[y-1-1975])/100.0).floor
+          end
+        end
+        @pia = pia_adjusted
+      end
+
+      def calculate_benefit
+        frm = full_retirement_month
+        puts "FRM: #{frm}"
+        return @pia if @start_month == frm
+
+        if(@start_month < frm)
+          min_rm = min_retirement_month
+          raise bounds_error(start: @start_month, min: min_rm) if @start_month < min_rm
+          early_benefit( months: month_diff(@start_month, frm) )
+        else
+          max_rm = max_retirement_month
+          raise bounds_error(start: @start_month, max: max_rm) if @start_month > max_rm
+          late_benefit( months: month_diff(frm, @start_month) )
+        end
+      end
+
+      private
+
+      TRANSITION_YEARS = {
+        1938 => [65, 2], 1939 => [65, 4], 1940 => [65, 6], 1941 => [65, 8],
+        1942 => [65, 10], 1955 => [66, 2], 1956 => [66, 4], 1957 => [66, 6],
+        1958 => [66, 8], 1959 => [66, 10],
+      }
+      DELAY_RATES = {
+        1925 => (7/24.0), 1926 => (7/24.0), 1927 => (8/24.0), 1928 => (8/24.0),
+        1929 => (9/24.0), 1930 => (9/24.0), 1931 => (10/24.0), 1932 =>  (10/24.0),
+        1933 => (11/24.0), 1934 =>  (11/24.0), 1935 => (12/24.0), 1936 => (12/24.0),
+        1937 => (13/24.0), 1938 => (13/24.0), 1939 => (14/24.0), 1940 => (14/24.0),
+        1941 => (15/24.0), 1942 => (15/24.0),
+      }
+
+      AWI_1951_START = [
+        # Final (1951-2016)
+        # https://www.ssa.gov/oact/COLA/AWI.html
+        279916, 297332, 313944, 315564, 330144, 353236, 364172, 367380, 385580, 
+        400712, 408676, 429140, 439664, 457632, 465872, 493836, 521344, 557176, 
+        589376, 618624, 649708, 713380, 758016, 803076, 863092, 922648, 977944, 
+        1055603, 1147946, 1251346, 1377310, 1453134, 1523924, 1613507, 1682251, 
+        1732182, 1842651, 1933404, 2009955, 2102798, 2181160, 2293542, 2313267, 
+        2375353, 2470566, 2591390, 2742600, 2886144, 3046984, 3215482, 3292192, 
+        3325209, 3406495, 3564855, 3695294, 3865141, 4040548, 4133497, 4071161, 
+        4167383, 4297961, 4432167, 4488816, 4648152, 4809863, 4866473,
+        # Estimates (2017-2070)
+        # https://www.ssa.gov/oact/TR/TRassum.html (see awi_projector)
+        5056265, 5298965, 5537418, 5775526, 6018098, 6252803, 6484156, 6730553, 
+        6986314, 7251793, 7527361, 7813400, 8110309, 8418500, 8738403, 9070462, 
+        9415139, 9772914, 10144284, 10529766, 10929897, 11345233, 11776351, 
+        12223852, 12688358, 13170515, 13670994, 14190491, 14729729, 15289458, 
+        15870457, 16473534, 17099528, 17749310, 18423783, 19123886, 19850593, 
+        20604915, 21387901, 22200641, 23044265, 23919947, 24828904, 25772402, 
+        26751753, 27768319, 28823515, 29918808, 31055722, 32235839, 33460800, 
+        34732310, 36052137, 37422118
+      ]
+
+      COLA_1975_START = [
+        # Final (1975-2017)
+        # https://www.ssa.gov/oact/COLA/colaseries.html
+        8.0, 6.4, 5.9, 6.5, 9.9, 14.3, 11.2, 7.4, 3.5, 3.5, 3.1, 1.3, 4.2, 
+        4.0, 4.7, 5.4, 3.7, 3.0, 2.6, 2.8, 2.6, 2.9, 2.1, 1.3, 2.5, 3.5, 
+        2.6, 1.4, 2.1, 2.7, 4.1, 3.3, 2.3, 5.8, 0.0, 0.0, 3.6, 1.7, 1.5, 
+        1.7, 0.0, 0.3, 2.0, 
+        # Estimates (2018-2070)
+        # https://www.ssa.gov/oact/TR/TRassum.html
+        3.1, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 
+        2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 
+        2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 
+        2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 2.6, 
+        2.6, 
+      ]
+
+      def bend_points
+        return @bend_points unless @bend_points.nil?
+
+        age_62_year = @dob.year+62
+        age_62_index = AWI_1951_START[(age_62_year-1951)]
+        year_1979_index = AWI_1951_START[(1979-1951)]
+        year_1979_bends = [18000, 108500]
+        @bend_points = [
+          (year_1979_bends[0].to_f*(age_62_index/year_1979_index)).floor,
+          (year_1979_bends[1].to_f*(age_62_index/year_1979_index)).floor,
+        ]
+      end
+
+      def indexing_factors
+        return @indexing_factors unless @indexing_factors.nil?
+
+        age_60_year = @dob.year+60
+        age_60_index = AWI_1951_START[(age_60_year-1951)]
+        @indexing_factors = {}
+        (18..60).each do |age|
+          year = @dob.year+age
+          @indexing_factors[year] = age_60_index.to_f/AWI_1951_START[(year-1951)]
+        end
+        (61..70).each do |age|
+          year = @dob.year+age
+          @indexing_factors[year] = 1.0          
+        end
+        @indexing_factors
+      end
+
+      def full_retirement_month
+        return @frm unless @frm.nil?
+
+        year = @adjusted_dob.year
+        frm = @adjusted_dob.at_beginning_of_month
+        if year <= 1938
+          @frm = frm.years_since(65)
+        elsif (year >= 1943 and year <= 1954)
+          @frm = frm.years_since(66)
+        elsif year >= 1960
+          @frm = frm.years_since(67)
+        else
+          t = TRANSITION_YEARS[year][0]
+          @frm = frm.years_since(t[0]).years_since(t[1])             
+        end     
+      end
+
+      def max_retirement_month
+        @adjusted_dob.at_beginning_of_month.years_since(70)
+      end
+
+      def min_retirement_month
+        if @adjusted_dob.day == 1
+          @adjusted_dob.years_since(62)
+        else
+          @adjusted_dob.at_beginning_of_month.years_since(62).months_since(1)
+        end
+      end
+
+      def early_benefit(months:)
+        if months <= 36
+          multiplier = 100.0 - ((5.0 * months) / 9.0)
+        else
+          multiplier = 100.0 - 20.0 - ((5.0 * months) / 12.0)
+        end
+        puts "EARLY PIA: #{(pia*multiplier/100.0).floor}"
+        (@pia*multiplier/100.0).floor
+      end
+
+      def late_benefit(months:)
+        year = @adjusted_dob.year
+        if year <= 1924
+          monthly = 6/24.0
+        elsif year <= 1942
+          monthly = DELAY_RATES[year]
+        else
+          monthly = 16.0/24.0
+        end
+        multiplier = 100.0 + (monthly*months)
+        puts "LATE PIA: #{(pia*multiplier/100.0).floor}"
+        (@pia*multiplier/100.0).floor
+      end
+
+      def month_diff(a, b)
+        (b.year * 12 + b.month) - (a.year * 12 + a.month)
+      end
+
+      def bounds_error(start:, min: nil, max: nil)
+        self.class::StartDateBounds.new(start: start, min: min, max: max)
+      end
+
+      def self.awi_projector
+        projected = []
+        projected_increases = {
+          # From https://www.ssa.gov/oact/TR/TRassum.html 
+          2017 => 3.9,
+          2018 => 4.8,
+          2019 => 4.5,
+          2020 => 4.3,
+          2021 => 4.2,
+          2022 => 3.9,
+          2023 => 3.7,
+          2024 => 3.8,
+          2025 => 3.8,
+          2026 => 3.8
+        }
+        last_awi = AWI_1951_START[2016-1951]
+        (2017..2070).each do |year|
+          increase = projected_increases[[2026, year].min]
+          last_awi = (last_awi*((100+increase)/100.0)).floor
+          projected << last_awi
+        end
+        projected
+      end
+
+      class StartDateBounds < StandardError
+        def initialize(**kargs)
+          if not kargs[:max].nil?
+            super("Start #{kargs[:start]} is greater than max #{kargs[:max]}")
+          elsif not kargs[:min].nil?
+            super("Start #{kargs[:start]} is less than min #{kargs[:min]}")
+          end
+        end
+      end
+
+    end
+  end
+end