@markcolabs/mcp 0.3.0 → 0.4.1

package/dist/engines/paycheck.d.ts

@@ -1,128 +0,0 @@
-/**
- * Paycheck net-pay engine — lifted from
- * site/src/utils/paycheck-tax-engine.js (functions `calculateBracketTax`,
- * `calculateFederalWithholding`, `calculateFICA`).
- *
- * Per ADR-0039 § 5: pure synchronous functions, ENGINE_VERSION constant,
- * parity test against the site source as the gate.
- *
- * ## v0.3.0 changes (S141 Item #5)
- *
- * Two YMYL-grade corrections vs v1.0.0:
- *
- * 1. **MCP-AUDIT-011 — State-aware tax estimate.** The v1.0.0 flat 5% state
- *    estimate is replaced with a state-aware effective-rate lookup using
- *    marginal-bracket simplification (see `engines/data/stateTax2026.ts`).
- *    Rates sourced from the Tax Foundation 2026 State Individual Income Tax
- *    Rates report. No-tax states still return $0.
- *
- * 2. **MCP-AUDIT-012 — Additional Medicare base.** The 0.9% Additional
- *    Medicare tax now correctly uses the FICA wages base
- *    (gross − pre-tax cafeteria-plan deductions: 401k/HSA/dep-care/FSA),
- *    not raw gross. Matches the IRS § 3101(b)(2) rule.
- *
- * Engine version bumped 1.0.0 → 1.1.0 (additive: new `state` semantics +
- * new result fields). Math output differs in two ways: state tax becomes
- * state-correct, and Additional Medicare correctly excludes pre-tax
- * deductions. Per ADR-0039 § 5 / ADR-0041 D4a, a math fix is a patch bump
- * if not breaking the public surface; we're using a MINOR bump because we
- * add new result fields (`stateTaxSource`, `stateTaxNotes`,
- * `stateEffectiveRate`).
- *
- * Math reference (annualized) — v0.3.0:
- *   federalTaxableIncome = max(0, grossAnnual − preTaxAnnual − stdDeduction)
- *   federalTax = bracketsLookup(federalTaxableIncome, brackets[filingStatus])
- *   ficaWages = max(0, grossAnnual − preTaxAnnual)   // pre-tax deductions reduce FICA base
- *   ssTax     = min(ficaWages, ssWageBase) * 0.062
- *   medicare  = ficaWages * 0.0145
- *   addlMed   = max(0, ficaWages − addlMedThreshold[filingStatus]) * 0.009
- *   stateTax  = noTaxState ? 0 : federalTaxableIncome * stateEffectiveRate(state, federalTaxableIncome)
- *   netAnnual = grossAnnual − preTaxAnnual − federalTax − ficaTax − stateTax − postTaxAnnual
- *   per-paycheck values = annual / payPeriodsPerYear
- */
-import { type FilingStatus, type PayFrequencyLabel } from "./data/federalTax.js";
-/**
- * SemVer of the paycheck engine. Per ADR-0039 § 5 (reaffirmed in ADR-0041 Position #4a):
- * major bump = math change; minor = additive output; patch = numerical correction.
- * NOT bumped for cosmetic refactors.
- * - 0.2.0 (v0.1.0 publish): initial port (S136), shipped under out-of-policy package-surface version.
- * - 1.0.0 (v0.2.0 publish): one-time reset to align with ADR-0039 § 5 per ADR-0041 D4a.
- *   Math unchanged.
- * - 1.1.0 (v0.3.0 publish, S141 Item #5): state-aware tax (MCP-AUDIT-011) +
- *   Additional Medicare on FICA wages (MCP-AUDIT-012). Additive output fields:
- *   stateTaxSource, stateTaxNotes, stateEffectiveRate. Per-state math differs
- *   vs 1.0.0 for non-no-tax states; Additional Medicare differs for high
- *   earners with pre-tax deductions.
- */
-export declare const ENGINE_VERSION = "1.1.0";
-/** Inputs to the paycheck net-pay engine. */
-export interface PaycheckNetPayInput {
-    /** Gross annual salary, USD. */
-    grossAnnualSalary: number;
-    /** Pay frequency. */
-    payFrequency: PayFrequencyLabel;
-    /** Federal filing status (camelCase, matches paycheck engine). */
-    federalFilingStatus: FilingStatus;
-    /** Two-letter state code (e.g., "CA", "TX"). */
-    state: string;
-    /** Number of dependents claimed. */
-    dependents: number;
-    /** Total pre-tax deductions (401k, HSA, FSA, etc.) per year, USD. */
-    preTaxDeductionsAnnual: number;
-    /** Total post-tax deductions (Roth contributions, garnishments, etc.) per year, USD. */
-    postTaxDeductionsAnnual: number;
-}
-/** Result payload returned by the engine. */
-export interface PaycheckNetPayResult {
-    /** Gross pay per paycheck, USD. */
-    grossPerPaycheck: number;
-    /** Federal income-tax withholding per paycheck, USD. */
-    federalTax: number;
-    /** Total FICA per paycheck (SS + Medicare + Additional Medicare), USD. */
-    ficaTax: number;
-    /** State-tax estimate per paycheck, USD. */
-    stateTax: number;
-    /** Net pay per paycheck, USD. */
-    netPay: number;
-    /** Number of pay periods per year. */
-    payPeriodsPerYear: number;
-    /** Annualized federal tax, USD. */
-    federalTaxAnnual: number;
-    /** Annualized FICA, USD. */
-    ficaTaxAnnual: number;
-    /** Annualized state tax estimate, USD. */
-    stateTaxAnnual: number;
-    /** Annualized net pay, USD. */
-    netPayAnnual: number;
-    /** Whether the state has no income tax. */
-    noStateIncomeTax: boolean;
-    /**
-     * v1.1.0 additive — citable source for the state-tax effective rate used.
-     * Same Tax Foundation 2026 report regardless of state; included for caller
-     * provenance.
-     */
-    stateTaxSource: string;
-    /**
-     * v1.1.0 additive — state-specific caveats (e.g., "Excludes NYC local tax",
-     * "Local municipal EIT NOT included"). Empty string when no caveats apply
-     * (no-tax states, flat-rate states with no local-tax overlay, etc.).
-     */
-    stateTaxNotes: string;
-    /**
-     * v1.1.0 additive — the effective rate (decimal, 0.093 = 9.3%) the engine
-     * applied to taxable income for the state-tax estimate. 0 for no-tax states
-     * and for state codes not modeled in our table.
-     */
-    stateEffectiveRate: number;
-}
-/**
- * Compute net pay (and the annualized + per-paycheck breakdown).
- *
- * Implementation note: dependents currently has no effect under the simplified
- * 2026 federal Percentage Method (the site engine likewise doesn't apply
- * dependent credits in the per-paycheck calc). The field is part of the
- * contract for forward compatibility (Form W-4 line 3 dependents credit may be
- * added in a later engine version).
- */
-export declare function netPay(input: PaycheckNetPayInput): PaycheckNetPayResult;
-//# sourceMappingURL=paycheck.d.ts.map

package/dist/engines/paycheck.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"paycheck.d.ts","sourceRoot":"","sources":["../../src/engines/paycheck.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;GAyCG;AAEH,OAAO,EAQL,KAAK,YAAY,EACjB,KAAK,iBAAiB,EAEvB,MAAM,sBAAsB,CAAC;AAO9B;;;;;;;;;;;;GAYG;AACH,eAAO,MAAM,cAAc,UAAU,CAAC;AAEtC,6CAA6C;AAC7C,MAAM,WAAW,mBAAmB;IAClC,gCAAgC;IAChC,iBAAiB,EAAE,MAAM,CAAC;IAC1B,qBAAqB;IACrB,YAAY,EAAE,iBAAiB,CAAC;IAChC,kEAAkE;IAClE,mBAAmB,EAAE,YAAY,CAAC;IAClC,gDAAgD;IAChD,KAAK,EAAE,MAAM,CAAC;IACd,oCAAoC;IACpC,UAAU,EAAE,MAAM,CAAC;IACnB,qEAAqE;IACrE,sBAAsB,EAAE,MAAM,CAAC;IAC/B,wFAAwF;IACxF,uBAAuB,EAAE,MAAM,CAAC;CACjC;AAED,6CAA6C;AAC7C,MAAM,WAAW,oBAAoB;IACnC,mCAAmC;IACnC,gBAAgB,EAAE,MAAM,CAAC;IACzB,wDAAwD;IACxD,UAAU,EAAE,MAAM,CAAC;IACnB,0EAA0E;IAC1E,OAAO,EAAE,MAAM,CAAC;IAChB,4CAA4C;IAC5C,QAAQ,EAAE,MAAM,CAAC;IACjB,iCAAiC;IACjC,MAAM,EAAE,MAAM,CAAC;IACf,sCAAsC;IACtC,iBAAiB,EAAE,MAAM,CAAC;IAC1B,mCAAmC;IACnC,gBAAgB,EAAE,MAAM,CAAC;IACzB,4BAA4B;IAC5B,aAAa,EAAE,MAAM,CAAC;IACtB,0CAA0C;IAC1C,cAAc,EAAE,MAAM,CAAC;IACvB,+BAA+B;IAC/B,YAAY,EAAE,MAAM,CAAC;IACrB,2CAA2C;IAC3C,gBAAgB,EAAE,OAAO,CAAC;IAC1B;;;;OAIG;IACH,cAAc,EAAE,MAAM,CAAC;IACvB;;;;OAIG;IACH,aAAa,EAAE,MAAM,CAAC;IACtB;;;;OAIG;IACH,kBAAkB,EAAE,MAAM,CAAC;CAC5B;AAmBD;;;;;;;;GAQG;AACH,wBAAgB,MAAM,CAAC,KAAK,EAAE,mBAAmB,GAAG,oBAAoB,CA+EvE"}

package/dist/engines/paycheck.js

@@ -1,142 +0,0 @@
-/**
- * Paycheck net-pay engine — lifted from
- * site/src/utils/paycheck-tax-engine.js (functions `calculateBracketTax`,
- * `calculateFederalWithholding`, `calculateFICA`).
- *
- * Per ADR-0039 § 5: pure synchronous functions, ENGINE_VERSION constant,
- * parity test against the site source as the gate.
- *
- * ## v0.3.0 changes (S141 Item #5)
- *
- * Two YMYL-grade corrections vs v1.0.0:
- *
- * 1. **MCP-AUDIT-011 — State-aware tax estimate.** The v1.0.0 flat 5% state
- *    estimate is replaced with a state-aware effective-rate lookup using
- *    marginal-bracket simplification (see `engines/data/stateTax2026.ts`).
- *    Rates sourced from the Tax Foundation 2026 State Individual Income Tax
- *    Rates report. No-tax states still return $0.
- *
- * 2. **MCP-AUDIT-012 — Additional Medicare base.** The 0.9% Additional
- *    Medicare tax now correctly uses the FICA wages base
- *    (gross − pre-tax cafeteria-plan deductions: 401k/HSA/dep-care/FSA),
- *    not raw gross. Matches the IRS § 3101(b)(2) rule.
- *
- * Engine version bumped 1.0.0 → 1.1.0 (additive: new `state` semantics +
- * new result fields). Math output differs in two ways: state tax becomes
- * state-correct, and Additional Medicare correctly excludes pre-tax
- * deductions. Per ADR-0039 § 5 / ADR-0041 D4a, a math fix is a patch bump
- * if not breaking the public surface; we're using a MINOR bump because we
- * add new result fields (`stateTaxSource`, `stateTaxNotes`,
- * `stateEffectiveRate`).
- *
- * Math reference (annualized) — v0.3.0:
- *   federalTaxableIncome = max(0, grossAnnual − preTaxAnnual − stdDeduction)
- *   federalTax = bracketsLookup(federalTaxableIncome, brackets[filingStatus])
- *   ficaWages = max(0, grossAnnual − preTaxAnnual)   // pre-tax deductions reduce FICA base
- *   ssTax     = min(ficaWages, ssWageBase) * 0.062
- *   medicare  = ficaWages * 0.0145
- *   addlMed   = max(0, ficaWages − addlMedThreshold[filingStatus]) * 0.009
- *   stateTax  = noTaxState ? 0 : federalTaxableIncome * stateEffectiveRate(state, federalTaxableIncome)
- *   netAnnual = grossAnnual − preTaxAnnual − federalTax − ficaTax − stateTax − postTaxAnnual
- *   per-paycheck values = annual / payPeriodsPerYear
- */
-import { FEDERAL_TAX_BRACKETS_2026, STANDARD_DEDUCTIONS_2026, ADDITIONAL_MEDICARE_THRESHOLDS_2026, FICA_RATES, SS_WAGE_BASE, PAY_PERIODS_PER_YEAR, NO_TAX_STATES, } from "./data/federalTax.js";
-import { getStateEffectiveRate, getStateEntry, STATE_TAX_2026_META, } from "./data/stateTax2026.js";
-/**
- * SemVer of the paycheck engine. Per ADR-0039 § 5 (reaffirmed in ADR-0041 Position #4a):
- * major bump = math change; minor = additive output; patch = numerical correction.
- * NOT bumped for cosmetic refactors.
- * - 0.2.0 (v0.1.0 publish): initial port (S136), shipped under out-of-policy package-surface version.
- * - 1.0.0 (v0.2.0 publish): one-time reset to align with ADR-0039 § 5 per ADR-0041 D4a.
- *   Math unchanged.
- * - 1.1.0 (v0.3.0 publish, S141 Item #5): state-aware tax (MCP-AUDIT-011) +
- *   Additional Medicare on FICA wages (MCP-AUDIT-012). Additive output fields:
- *   stateTaxSource, stateTaxNotes, stateEffectiveRate. Per-state math differs
- *   vs 1.0.0 for non-no-tax states; Additional Medicare differs for high
- *   earners with pre-tax deductions.
- */
-export const ENGINE_VERSION = "1.1.0";
-const ROUND = (v) => Math.round(v * 100) / 100;
-/**
- * Progressive bracket lookup — verbatim port of site `calculateBracketTax`.
- */
-function bracketTax(taxableIncome, brackets) {
-    if (!brackets.length || taxableIncome <= 0)
-        return 0;
-    for (let i = brackets.length - 1; i >= 0; i--) {
-        const b = brackets[i];
-        if (taxableIncome > b.min) {
-            const taxableInBracket = taxableIncome - b.min;
-            return b.baseTax + taxableInBracket * b.rate;
-        }
-    }
-    return 0;
-}
-/**
- * Compute net pay (and the annualized + per-paycheck breakdown).
- *
- * Implementation note: dependents currently has no effect under the simplified
- * 2026 federal Percentage Method (the site engine likewise doesn't apply
- * dependent credits in the per-paycheck calc). The field is part of the
- * contract for forward compatibility (Form W-4 line 3 dependents credit may be
- * added in a later engine version).
- */
-export function netPay(input) {
-    const { grossAnnualSalary, payFrequency, federalFilingStatus, state, preTaxDeductionsAnnual, postTaxDeductionsAnnual, } = input;
-    const periodsPerYear = PAY_PERIODS_PER_YEAR[payFrequency];
-    // Annual basis after pre-tax deductions (income-tax-reducible).
-    const adjustedAnnual = Math.max(0, grossAnnualSalary - preTaxDeductionsAnnual);
-    // Federal: standard deduction → taxable income → bracket lookup.
-    const stdDeduction = STANDARD_DEDUCTIONS_2026[federalFilingStatus];
-    const federalTaxable = Math.max(0, adjustedAnnual - stdDeduction);
-    const federalTaxAnnual = bracketTax(federalTaxable, FEDERAL_TAX_BRACKETS_2026[federalFilingStatus]);
-    // FICA on gross less pre-tax cafeteria-plan deductions; we conservatively
-    // apply all pre-tax deductions to FICA since the input doesn't split 401k
-    // vs cafeteria-plan deductions — matches the more lenient employee view.
-    const ficaWages = adjustedAnnual;
-    const ssWageBase = SS_WAGE_BASE[2026] ?? SS_WAGE_BASE[2025];
-    const ssTaxAnnual = Math.min(ficaWages, ssWageBase) * FICA_RATES.socialSecurityRate;
-    const medicareAnnual = ficaWages * FICA_RATES.medicareRate;
-    const addlMedThreshold = ADDITIONAL_MEDICARE_THRESHOLDS_2026[federalFilingStatus];
-    // MCP-AUDIT-012 fix (v1.1.0): Additional Medicare uses FICA wages base,
-    // not raw gross. Matches IRS § 3101(b)(2) / Form 8959 rule. Pre-tax
-    // health/HSA/dep-care deductions DO reduce the Additional Medicare base.
-    const addlMedAnnual = ficaWages > addlMedThreshold
-        ? (ficaWages - addlMedThreshold) * FICA_RATES.additionalMedicareRate
-        : 0;
-    const ficaTaxAnnual = ssTaxAnnual + medicareAnnual + addlMedAnnual;
-    // State tax: no-tax states explicit zero; everyone else uses state-aware
-    // effective-rate lookup (MCP-AUDIT-011 fix, v1.1.0). See stateTax2026.ts.
-    const stateUpper = state.trim().toUpperCase();
-    const noStateIncomeTax = NO_TAX_STATES.includes(stateUpper);
-    const stateEffectiveRate = noStateIncomeTax
-        ? 0
-        : getStateEffectiveRate(stateUpper, federalTaxable);
-    const stateTaxAnnual = federalTaxable * stateEffectiveRate;
-    const stateEntry = noStateIncomeTax ? undefined : getStateEntry(stateUpper);
-    const stateTaxNotes = stateEntry?.notes ?? "";
-    // Net annual + per-paycheck.
-    const netPayAnnual = grossAnnualSalary -
-        preTaxDeductionsAnnual -
-        federalTaxAnnual -
-        ficaTaxAnnual -
-        stateTaxAnnual -
-        postTaxDeductionsAnnual;
-    return {
-        grossPerPaycheck: ROUND(grossAnnualSalary / periodsPerYear),
-        federalTax: ROUND(federalTaxAnnual / periodsPerYear),
-        ficaTax: ROUND(ficaTaxAnnual / periodsPerYear),
-        stateTax: ROUND(stateTaxAnnual / periodsPerYear),
-        netPay: ROUND(netPayAnnual / periodsPerYear),
-        payPeriodsPerYear: periodsPerYear,
-        federalTaxAnnual: ROUND(federalTaxAnnual),
-        ficaTaxAnnual: ROUND(ficaTaxAnnual),
-        stateTaxAnnual: ROUND(stateTaxAnnual),
-        netPayAnnual: ROUND(netPayAnnual),
-        noStateIncomeTax,
-        stateTaxSource: STATE_TAX_2026_META.source,
-        stateTaxNotes,
-        stateEffectiveRate,
-    };
-}
-//# sourceMappingURL=paycheck.js.map

package/dist/engines/paycheck.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"paycheck.js","sourceRoot":"","sources":["../../src/engines/paycheck.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;GAyCG;AAEH,OAAO,EACL,yBAAyB,EACzB,wBAAwB,EACxB,mCAAmC,EACnC,UAAU,EACV,YAAY,EACZ,oBAAoB,EACpB,aAAa,GAId,MAAM,sBAAsB,CAAC;AAC9B,OAAO,EACL,qBAAqB,EACrB,aAAa,EACb,mBAAmB,GACpB,MAAM,wBAAwB,CAAC;AAEhC;;;;;;;;;;;;GAYG;AACH,MAAM,CAAC,MAAM,cAAc,GAAG,OAAO,CAAC;AAgEtC,MAAM,KAAK,GAAG,CAAC,CAAS,EAAE,EAAE,CAAC,IAAI,CAAC,KAAK,CAAC,CAAC,GAAG,GAAG,CAAC,GAAG,GAAG,CAAC;AAEvD;;GAEG;AACH,SAAS,UAAU,CAAC,aAAqB,EAAE,QAAsB;IAC/D,IAAI,CAAC,QAAQ,CAAC,MAAM,IAAI,aAAa,IAAI,CAAC;QAAE,OAAO,CAAC,CAAC;IACrD,KAAK,IAAI,CAAC,GAAG,QAAQ,CAAC,MAAM,GAAG,CAAC,EAAE,CAAC,IAAI,CAAC,EAAE,CAAC,EAAE,EAAE,CAAC;QAC9C,MAAM,CAAC,GAAG,QAAQ,CAAC,CAAC,CAAC,CAAC;QACtB,IAAI,aAAa,GAAG,CAAC,CAAC,GAAG,EAAE,CAAC;YAC1B,MAAM,gBAAgB,GAAG,aAAa,GAAG,CAAC,CAAC,GAAG,CAAC;YAC/C,OAAO,CAAC,CAAC,OAAO,GAAG,gBAAgB,GAAG,CAAC,CAAC,IAAI,CAAC;QAC/C,CAAC;IACH,CAAC;IACD,OAAO,CAAC,CAAC;AACX,CAAC;AAED;;;;;;;;GAQG;AACH,MAAM,UAAU,MAAM,CAAC,KAA0B;IAC/C,MAAM,EACJ,iBAAiB,EACjB,YAAY,EACZ,mBAAmB,EACnB,KAAK,EACL,sBAAsB,EACtB,uBAAuB,GACxB,GAAG,KAAK,CAAC;IAEV,MAAM,cAAc,GAAG,oBAAoB,CAAC,YAAY,CAAC,CAAC;IAE1D,gEAAgE;IAChE,MAAM,cAAc,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,EAAE,iBAAiB,GAAG,sBAAsB,CAAC,CAAC;IAE/E,iEAAiE;IACjE,MAAM,YAAY,GAAG,wBAAwB,CAAC,mBAAmB,CAAC,CAAC;IACnE,MAAM,cAAc,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,EAAE,cAAc,GAAG,YAAY,CAAC,CAAC;IAClE,MAAM,gBAAgB,GAAG,UAAU,CACjC,cAAc,EACd,yBAAyB,CAAC,mBAAmB,CAAC,CAC/C,CAAC;IAEF,0EAA0E;IAC1E,0EAA0E;IAC1E,yEAAyE;IACzE,MAAM,SAAS,GAAG,cAAc,CAAC;IACjC,MAAM,UAAU,GAAG,YAAY,CAAC,IAAI,CAAC,IAAI,YAAY,CAAC,IAAI,CAAC,CAAC;IAC5D,MAAM,WAAW,GAAG,IAAI,CAAC,GAAG,CAAC,SAAS,EAAE,UAAU,CAAC,GAAG,UAAU,CAAC,kBAAkB,CAAC;IACpF,MAAM,cAAc,GAAG,SAAS,GAAG,UAAU,CAAC,YAAY,CAAC;IAC3D,MAAM,gBAAgB,GACpB,mCAAmC,CAAC,mBAAmB,CAAC,CAAC;IAC3D,wEAAwE;IACxE,oEAAoE;IACpE,yEAAyE;IACzE,MAAM,aAAa,GACjB,SAAS,GAAG,gBAAgB;QAC1B,CAAC,CAAC,CAAC,SAAS,GAAG,gBAAgB,CAAC,GAAG,UAAU,CAAC,sBAAsB;QACpE,CAAC,CAAC,CAAC,CAAC;IACR,MAAM,aAAa,GAAG,WAAW,GAAG,cAAc,GAAG,aAAa,CAAC;IAEnE,yEAAyE;IACzE,0EAA0E;IAC1E,MAAM,UAAU,GAAG,KAAK,CAAC,IAAI,EAAE,CAAC,WAAW,EAAE,CAAC;IAC9C,MAAM,gBAAgB,GAAI,aAAmC,CAAC,QAAQ,CACpE,UAAU,CACX,CAAC;IACF,MAAM,kBAAkB,GAAG,gBAAgB;QACzC,CAAC,CAAC,CAAC;QACH,CAAC,CAAC,qBAAqB,CAAC,UAAU,EAAE,cAAc,CAAC,CAAC;IACtD,MAAM,cAAc,GAAG,cAAc,GAAG,kBAAkB,CAAC;IAC3D,MAAM,UAAU,GAAG,gBAAgB,CAAC,CAAC,CAAC,SAAS,CAAC,CAAC,CAAC,aAAa,CAAC,UAAU,CAAC,CAAC;IAC5E,MAAM,aAAa,GAAG,UAAU,EAAE,KAAK,IAAI,EAAE,CAAC;IAE9C,6BAA6B;IAC7B,MAAM,YAAY,GAChB,iBAAiB;QACjB,sBAAsB;QACtB,gBAAgB;QAChB,aAAa;QACb,cAAc;QACd,uBAAuB,CAAC;IAE1B,OAAO;QACL,gBAAgB,EAAE,KAAK,CAAC,iBAAiB,GAAG,cAAc,CAAC;QAC3D,UAAU,EAAE,KAAK,CAAC,gBAAgB,GAAG,cAAc,CAAC;QACpD,OAAO,EAAE,KAAK,CAAC,aAAa,GAAG,cAAc,CAAC;QAC9C,QAAQ,EAAE,KAAK,CAAC,cAAc,GAAG,cAAc,CAAC;QAChD,MAAM,EAAE,KAAK,CAAC,YAAY,GAAG,cAAc,CAAC;QAC5C,iBAAiB,EAAE,cAAc;QACjC,gBAAgB,EAAE,KAAK,CAAC,gBAAgB,CAAC;QACzC,aAAa,EAAE,KAAK,CAAC,aAAa,CAAC;QACnC,cAAc,EAAE,KAAK,CAAC,cAAc,CAAC;QACrC,YAAY,EAAE,KAAK,CAAC,YAAY,CAAC;QACjC,gBAAgB;QAChB,cAAc,EAAE,mBAAmB,CAAC,MAAM;QAC1C,aAAa;QACb,kBAAkB;KACnB,CAAC;AACJ,CAAC"}

package/dist/engines/retirement401k.d.ts

@@ -1,109 +0,0 @@
-/**
- * 401(k) projection engine — lifted from
- * site/src/pages/401k-retirement-calculator/401k-retirement-calculator.js
- * (functions `calculateEmployerMatch`, `calculateFutureValue`,
- * `generateYearlyBreakdown`, `getIRSLimit`, `getCatchUpAmount`,
- * `calculate401kResults`).
- *
- * Per ADR-0039 § 5 (Calc-Engine Lift Pattern):
- * - Pure synchronous functions of inputs → results. No DOM, no fetch.
- * - ENGINE_VERSION bumps when math changes.
- * - Parity tests at packages/mcp/test/parity/retirement401k.test.ts gate this
- *   engine against the source site calculator JS.
- *
- * MCP-side enhancement on top of the lift: the kickoff-defined input
- * `annualSalaryGrowthPercent` is honored in this engine. The site engine
- * applies a *flat* annual contribution; here we step year-by-year so each
- * year's employee contribution + employer match scales with the cumulative
- * salary growth. When `annualSalaryGrowthPercent === 0` the math is identical
- * to the site engine (parity test "happy path" covers this).
- *
- * Math reference (year-by-year, mirroring the site's Math.pow form when growth=0):
- *   contrib_year_i  = annualSalary * (1 + g)^i * (employeePct/100)
- *                       (capped per IRS limit)
- *   match_year_i    = annualSalary * (1 + g)^i * (matchedPct/100) * (employerMatchPct/100)
- *   balance_year_i  = balance_year_{i-1} * (1 + r) + contrib_year_i + match_year_i
- *   balance_year_0  = currentBalance
- *
- * IRS limits: per IRS Notice 2025-67 (2026) — see engines/data/irs2026.ts.
- */
-/**
- * SemVer of the 401(k) projection engine. Per ADR-0039 § 5 (reaffirmed in
- * ADR-0041 Position #4a): major bump = math change; minor = additive output;
- * patch = numerical correction. NOT bumped for cosmetic refactors.
- * - 0.2.0 (v0.1.0 publish): initial port (S136), shipped under out-of-policy package-surface version.
- * - 1.0.0 (v0.2.0 publish): one-time reset to align with ADR-0039 § 5 per ADR-0041 D4a.
- *   Math unchanged.
- */
-export declare const ENGINE_VERSION = "1.0.0";
-/** Inputs to the 401(k) projection engine. */
-export interface Retirement401kProjectionInput {
-    /** Current 401(k) balance, USD. */
-    currentBalance: number;
-    /** Current annual gross salary, USD. */
-    annualSalary: number;
-    /** Employee contribution as percent of salary (0-100). */
-    contributionPercent: number;
-    /**
-     * Employer match percent (0-100). Example: 50 means employer contributes
-     * $0.50 for each $1 the employee contributes, up to the match cap.
-     */
-    employerMatchPercent: number;
-    /**
-     * Cap on how much of the employee's contribution percent the employer
-     * matches. Example: 6 means the employer matches up to 6% of salary.
-     */
-    employerMatchLimitPercent: number;
-    /** Annual salary growth percent (0-20). 0 mirrors the site engine's flat-salary path. */
-    annualSalaryGrowthPercent: number;
-    /** Annual investment return percent (0-20). */
-    annualReturnPercent: number;
-    /** Current age (used for catch-up eligibility). */
-    currentAge: number;
-    /** Target retirement age (must be > currentAge). */
-    retirementAge: number;
-    /**
-     * Whether to enable catch-up contributions when eligible. Default true:
-     * if the user's age is in a catch-up window, apply the catch-up cap.
-     * Mirrors the site `catchUpToggle` form field semantics.
-     */
-    catchUpEnabled?: boolean;
-}
-/** One row of the year-by-year projection table. */
-export interface Retirement401kYearRow {
-    /** Years from start (1..yearsToRetirement). */
-    year: number;
-    /** Age at end of this year. */
-    age: number;
-    /** Employee contribution this year (after IRS cap), USD. */
-    employeeContribution: number;
-    /** Employer match this year, USD. */
-    employerMatch: number;
-    /** Investment growth credited this year, USD. */
-    growth: number;
-    /** Ending balance for this year, USD. */
-    endingBalance: number;
-}
-/** Result payload returned by the engine. */
-export interface Retirement401kProjectionResult {
-    /** Final 401(k) balance at retirement age, USD. */
-    futureBalance: number;
-    /** Sum of all employee contributions over the projection, USD. */
-    totalContributions: number;
-    /** Sum of all employer match contributions over the projection, USD. */
-    employerContribTotal: number;
-    /** futureBalance − (currentBalance + totalContributions + employerContribTotal). */
-    growthEarned: number;
-    /** Year-by-year rows from year 1 to year yearsToRetirement. */
-    yearByYear: Retirement401kYearRow[];
-}
-/**
- * Project a 401(k) balance year by year through retirement.
- *
- * Uses the same per-year accumulation pattern as the site's
- * `generateYearlyBreakdown` / `calculateFutureValue` (compounded annual return,
- * end-of-year contributions). Differs from the site only in honoring
- * `annualSalaryGrowthPercent` per kickoff input list.
- */
-export declare function projection(input: Retirement401kProjectionInput): Retirement401kProjectionResult;
-//# sourceMappingURL=retirement401k.d.ts.map

package/dist/engines/retirement401k.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"retirement401k.d.ts","sourceRoot":"","sources":["../../src/engines/retirement401k.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;GA4BG;AAIH;;;;;;;GAOG;AACH,eAAO,MAAM,cAAc,UAAU,CAAC;AAEtC,8CAA8C;AAC9C,MAAM,WAAW,6BAA6B;IAC5C,mCAAmC;IACnC,cAAc,EAAE,MAAM,CAAC;IACvB,wCAAwC;IACxC,YAAY,EAAE,MAAM,CAAC;IACrB,0DAA0D;IAC1D,mBAAmB,EAAE,MAAM,CAAC;IAC5B;;;OAGG;IACH,oBAAoB,EAAE,MAAM,CAAC;IAC7B;;;OAGG;IACH,yBAAyB,EAAE,MAAM,CAAC;IAClC,yFAAyF;IACzF,yBAAyB,EAAE,MAAM,CAAC;IAClC,+CAA+C;IAC/C,mBAAmB,EAAE,MAAM,CAAC;IAC5B,mDAAmD;IACnD,UAAU,EAAE,MAAM,CAAC;IACnB,oDAAoD;IACpD,aAAa,EAAE,MAAM,CAAC;IACtB;;;;OAIG;IACH,cAAc,CAAC,EAAE,OAAO,CAAC;CAC1B;AAED,oDAAoD;AACpD,MAAM,WAAW,qBAAqB;IACpC,+CAA+C;IAC/C,IAAI,EAAE,MAAM,CAAC;IACb,+BAA+B;IAC/B,GAAG,EAAE,MAAM,CAAC;IACZ,4DAA4D;IAC5D,oBAAoB,EAAE,MAAM,CAAC;IAC7B,qCAAqC;IACrC,aAAa,EAAE,MAAM,CAAC;IACtB,iDAAiD;IACjD,MAAM,EAAE,MAAM,CAAC;IACf,yCAAyC;IACzC,aAAa,EAAE,MAAM,CAAC;CACvB;AAED,6CAA6C;AAC7C,MAAM,WAAW,8BAA8B;IAC7C,mDAAmD;IACnD,aAAa,EAAE,MAAM,CAAC;IACtB,kEAAkE;IAClE,kBAAkB,EAAE,MAAM,CAAC;IAC3B,wEAAwE;IACxE,oBAAoB,EAAE,MAAM,CAAC;IAC7B,oFAAoF;IACpF,YAAY,EAAE,MAAM,CAAC;IACrB,+DAA+D;IAC/D,UAAU,EAAE,qBAAqB,EAAE,CAAC;CACrC;AA4CD;;;;;;;GAOG;AACH,wBAAgB,UAAU,CACxB,KAAK,EAAE,6BAA6B,GACnC,8BAA8B,CA2EhC"}

package/dist/engines/retirement401k.js

@@ -1,130 +0,0 @@
-/**
- * 401(k) projection engine — lifted from
- * site/src/pages/401k-retirement-calculator/401k-retirement-calculator.js
- * (functions `calculateEmployerMatch`, `calculateFutureValue`,
- * `generateYearlyBreakdown`, `getIRSLimit`, `getCatchUpAmount`,
- * `calculate401kResults`).
- *
- * Per ADR-0039 § 5 (Calc-Engine Lift Pattern):
- * - Pure synchronous functions of inputs → results. No DOM, no fetch.
- * - ENGINE_VERSION bumps when math changes.
- * - Parity tests at packages/mcp/test/parity/retirement401k.test.ts gate this
- *   engine against the source site calculator JS.
- *
- * MCP-side enhancement on top of the lift: the kickoff-defined input
- * `annualSalaryGrowthPercent` is honored in this engine. The site engine
- * applies a *flat* annual contribution; here we step year-by-year so each
- * year's employee contribution + employer match scales with the cumulative
- * salary growth. When `annualSalaryGrowthPercent === 0` the math is identical
- * to the site engine (parity test "happy path" covers this).
- *
- * Math reference (year-by-year, mirroring the site's Math.pow form when growth=0):
- *   contrib_year_i  = annualSalary * (1 + g)^i * (employeePct/100)
- *                       (capped per IRS limit)
- *   match_year_i    = annualSalary * (1 + g)^i * (matchedPct/100) * (employerMatchPct/100)
- *   balance_year_i  = balance_year_{i-1} * (1 + r) + contrib_year_i + match_year_i
- *   balance_year_0  = currentBalance
- *
- * IRS limits: per IRS Notice 2025-67 (2026) — see engines/data/irs2026.ts.
- */
-import { LIMITS_401K_2026 } from "./data/irs2026.js";
-/**
- * SemVer of the 401(k) projection engine. Per ADR-0039 § 5 (reaffirmed in
- * ADR-0041 Position #4a): major bump = math change; minor = additive output;
- * patch = numerical correction. NOT bumped for cosmetic refactors.
- * - 0.2.0 (v0.1.0 publish): initial port (S136), shipped under out-of-policy package-surface version.
- * - 1.0.0 (v0.2.0 publish): one-time reset to align with ADR-0039 § 5 per ADR-0041 D4a.
- *   Math unchanged.
- */
-export const ENGINE_VERSION = "1.0.0";
-const ROUND = (v) => Math.round(v * 100) / 100;
-/**
- * IRS contribution cap for a given age, mirroring `getIRSLimit` in the site engine.
- */
-function irsLimitForAge(age, catchUpEnabled) {
-    if (!catchUpEnabled ||
-        !Number.isFinite(age) ||
-        age < LIMITS_401K_2026.catchUpAge) {
-        return LIMITS_401K_2026.base;
-    }
-    if (age >= LIMITS_401K_2026.superCatchUpAgeStart &&
-        age <= LIMITS_401K_2026.superCatchUpAgeEnd) {
-        return LIMITS_401K_2026.totalWithSuperCatchUp;
-    }
-    return LIMITS_401K_2026.totalWithCatchUp;
-}
-/**
- * Catch-up dollar amount for a given age, mirroring `getCatchUpAmount` in site engine.
- */
-function catchUpForAge(age, catchUpEnabled) {
-    if (!catchUpEnabled ||
-        !Number.isFinite(age) ||
-        age < LIMITS_401K_2026.catchUpAge) {
-        return 0;
-    }
-    if (age >= LIMITS_401K_2026.superCatchUpAgeStart &&
-        age <= LIMITS_401K_2026.superCatchUpAgeEnd) {
-        return LIMITS_401K_2026.superCatchUp;
-    }
-    return LIMITS_401K_2026.catchUp;
-}
-/**
- * Project a 401(k) balance year by year through retirement.
- *
- * Uses the same per-year accumulation pattern as the site's
- * `generateYearlyBreakdown` / `calculateFutureValue` (compounded annual return,
- * end-of-year contributions). Differs from the site only in honoring
- * `annualSalaryGrowthPercent` per kickoff input list.
- */
-export function projection(input) {
-    const { currentBalance, annualSalary, contributionPercent, employerMatchPercent, employerMatchLimitPercent, annualSalaryGrowthPercent, annualReturnPercent, currentAge, retirementAge, catchUpEnabled = true, } = input;
-    const years = Math.max(0, Math.floor(retirementAge - currentAge));
-    const r = annualReturnPercent / 100;
-    const g = annualSalaryGrowthPercent / 100;
-    // matchedPct = min(employee contribution %, employer cap %)
-    const matchedPct = Math.min(contributionPercent, employerMatchLimitPercent);
-    let balance = currentBalance;
-    let totalContributions = 0;
-    let employerContribTotal = 0;
-    const rows = [];
-    for (let i = 1; i <= years; i++) {
-        const ageThisYear = currentAge + i;
-        const salaryThisYear = annualSalary * Math.pow(1 + g, i - 1);
-        // Base employee contribution from salary %, plus catch-up if eligible.
-        let employeeContrib = salaryThisYear * (contributionPercent / 100) +
-            catchUpForAge(ageThisYear, catchUpEnabled);
-        // Cap at IRS limit for this year's age (catch-up windows shift over time).
-        const cap = irsLimitForAge(ageThisYear, catchUpEnabled);
-        if (employeeContrib > cap)
-            employeeContrib = cap;
-        // Employer match scales with salary, capped by employer-match limit %.
-        const employerMatch = salaryThisYear *
-            (matchedPct / 100) *
-            (employerMatchPercent / 100);
-        // End-of-year compounding: prior balance grows, then this year's
-        // contributions land. (Matches site `calculateFutureValue` for flat salary.)
-        const grownBalance = balance * (1 + r);
-        const growthThisYear = grownBalance - balance;
-        balance = grownBalance + employeeContrib + employerMatch;
-        totalContributions += employeeContrib;
-        employerContribTotal += employerMatch;
-        rows.push({
-            year: i,
-            age: ageThisYear,
-            employeeContribution: ROUND(employeeContrib),
-            employerMatch: ROUND(employerMatch),
-            growth: ROUND(growthThisYear),
-            endingBalance: ROUND(balance),
-        });
-    }
-    const principalPlusContribs = currentBalance + totalContributions + employerContribTotal;
-    const growthEarned = balance - principalPlusContribs;
-    return {
-        futureBalance: ROUND(balance),
-        totalContributions: ROUND(totalContributions),
-        employerContribTotal: ROUND(employerContribTotal),
-        growthEarned: ROUND(growthEarned),
-        yearByYear: rows,
-    };
-}
-//# sourceMappingURL=retirement401k.js.map

package/dist/engines/retirement401k.js.map

@@ -1 +0,0 @@
-{"version":3,"file":"retirement401k.js","sourceRoot":"","sources":["../../src/engines/retirement401k.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;GA4BG;AAEH,OAAO,EAAE,gBAAgB,EAAE,MAAM,mBAAmB,CAAC;AAErD;;;;;;;GAOG;AACH,MAAM,CAAC,MAAM,cAAc,GAAG,OAAO,CAAC;AAkEtC,MAAM,KAAK,GAAG,CAAC,CAAS,EAAE,EAAE,CAAC,IAAI,CAAC,KAAK,CAAC,CAAC,GAAG,GAAG,CAAC,GAAG,GAAG,CAAC;AAEvD;;GAEG;AACH,SAAS,cAAc,CAAC,GAAW,EAAE,cAAuB;IAC1D,IACE,CAAC,cAAc;QACf,CAAC,MAAM,CAAC,QAAQ,CAAC,GAAG,CAAC;QACrB,GAAG,GAAG,gBAAgB,CAAC,UAAU,EACjC,CAAC;QACD,OAAO,gBAAgB,CAAC,IAAI,CAAC;IAC/B,CAAC;IACD,IACE,GAAG,IAAI,gBAAgB,CAAC,oBAAoB;QAC5C,GAAG,IAAI,gBAAgB,CAAC,kBAAkB,EAC1C,CAAC;QACD,OAAO,gBAAgB,CAAC,qBAAqB,CAAC;IAChD,CAAC;IACD,OAAO,gBAAgB,CAAC,gBAAgB,CAAC;AAC3C,CAAC;AAED;;GAEG;AACH,SAAS,aAAa,CAAC,GAAW,EAAE,cAAuB;IACzD,IACE,CAAC,cAAc;QACf,CAAC,MAAM,CAAC,QAAQ,CAAC,GAAG,CAAC;QACrB,GAAG,GAAG,gBAAgB,CAAC,UAAU,EACjC,CAAC;QACD,OAAO,CAAC,CAAC;IACX,CAAC;IACD,IACE,GAAG,IAAI,gBAAgB,CAAC,oBAAoB;QAC5C,GAAG,IAAI,gBAAgB,CAAC,kBAAkB,EAC1C,CAAC;QACD,OAAO,gBAAgB,CAAC,YAAY,CAAC;IACvC,CAAC;IACD,OAAO,gBAAgB,CAAC,OAAO,CAAC;AAClC,CAAC;AAED;;;;;;;GAOG;AACH,MAAM,UAAU,UAAU,CACxB,KAAoC;IAEpC,MAAM,EACJ,cAAc,EACd,YAAY,EACZ,mBAAmB,EACnB,oBAAoB,EACpB,yBAAyB,EACzB,yBAAyB,EACzB,mBAAmB,EACnB,UAAU,EACV,aAAa,EACb,cAAc,GAAG,IAAI,GACtB,GAAG,KAAK,CAAC;IAEV,MAAM,KAAK,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,EAAE,IAAI,CAAC,KAAK,CAAC,aAAa,GAAG,UAAU,CAAC,CAAC,CAAC;IAClE,MAAM,CAAC,GAAG,mBAAmB,GAAG,GAAG,CAAC;IACpC,MAAM,CAAC,GAAG,yBAAyB,GAAG,GAAG,CAAC;IAE1C,4DAA4D;IAC5D,MAAM,UAAU,GAAG,IAAI,CAAC,GAAG,CAAC,mBAAmB,EAAE,yBAAyB,CAAC,CAAC;IAE5E,IAAI,OAAO,GAAG,cAAc,CAAC;IAC7B,IAAI,kBAAkB,GAAG,CAAC,CAAC;IAC3B,IAAI,oBAAoB,GAAG,CAAC,CAAC;IAC7B,MAAM,IAAI,GAA4B,EAAE,CAAC;IAEzC,KAAK,IAAI,CAAC,GAAG,CAAC,EAAE,CAAC,IAAI,KAAK,EAAE,CAAC,EAAE,EAAE,CAAC;QAChC,MAAM,WAAW,GAAG,UAAU,GAAG,CAAC,CAAC;QACnC,MAAM,cAAc,GAAG,YAAY,GAAG,IAAI,CAAC,GAAG,CAAC,CAAC,GAAG,CAAC,EAAE,CAAC,GAAG,CAAC,CAAC,CAAC;QAE7D,uEAAuE;QACvE,IAAI,eAAe,GACjB,cAAc,GAAG,CAAC,mBAAmB,GAAG,GAAG,CAAC;YAC5C,aAAa,CAAC,WAAW,EAAE,cAAc,CAAC,CAAC;QAE7C,2EAA2E;QAC3E,MAAM,GAAG,GAAG,cAAc,CAAC,WAAW,EAAE,cAAc,CAAC,CAAC;QACxD,IAAI,eAAe,GAAG,GAAG;YAAE,eAAe,GAAG,GAAG,CAAC;QAEjD,uEAAuE;QACvE,MAAM,aAAa,GACjB,cAAc;YACd,CAAC,UAAU,GAAG,GAAG,CAAC;YAClB,CAAC,oBAAoB,GAAG,GAAG,CAAC,CAAC;QAE/B,iEAAiE;QACjE,6EAA6E;QAC7E,MAAM,YAAY,GAAG,OAAO,GAAG,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC;QACvC,MAAM,cAAc,GAAG,YAAY,GAAG,OAAO,CAAC;QAC9C,OAAO,GAAG,YAAY,GAAG,eAAe,GAAG,aAAa,CAAC;QAEzD,kBAAkB,IAAI,eAAe,CAAC;QACtC,oBAAoB,IAAI,aAAa,CAAC;QAEtC,IAAI,CAAC,IAAI,CAAC;YACR,IAAI,EAAE,CAAC;YACP,GAAG,EAAE,WAAW;YAChB,oBAAoB,EAAE,KAAK,CAAC,eAAe,CAAC;YAC5C,aAAa,EAAE,KAAK,CAAC,aAAa,CAAC;YACnC,MAAM,EAAE,KAAK,CAAC,cAAc,CAAC;YAC7B,aAAa,EAAE,KAAK,CAAC,OAAO,CAAC;SAC9B,CAAC,CAAC;IACL,CAAC;IAED,MAAM,qBAAqB,GACzB,cAAc,GAAG,kBAAkB,GAAG,oBAAoB,CAAC;IAC7D,MAAM,YAAY,GAAG,OAAO,GAAG,qBAAqB,CAAC;IAErD,OAAO;QACL,aAAa,EAAE,KAAK,CAAC,OAAO,CAAC;QAC7B,kBAAkB,EAAE,KAAK,CAAC,kBAAkB,CAAC;QAC7C,oBAAoB,EAAE,KAAK,CAAC,oBAAoB,CAAC;QACjD,YAAY,EAAE,KAAK,CAAC,YAAY,CAAC;QACjC,UAAU,EAAE,IAAI;KACjB,CAAC;AACJ,CAAC"}

package/dist/engines/rmd.d.ts

@@ -1,107 +0,0 @@
-/**
- * RMD (Required Minimum Distribution) engine — lifted from
- * site/src/utils/rmd-engine.js (functions `calculateRMD`,
- * `getDistributionPeriod`, `getRMDStartAge`).
- *
- * Per ADR-0039 § 5: pure synchronous function, ENGINE_VERSION constant,
- * parity test against the site source as the gate.
- *
- * Scope (S141 Wave 1B Item #3): SINGLE-YEAR RMD distribution-amount
- * calculation only. The site calculator's multi-year projection
- * (`generateRMDProjection`) and pre-RMD age-projection path are OUT of
- * scope for v1 — callers needing year-by-year projections should call the
- * tool repeatedly with the projected balance for each year.
- *
- * Table coverage: ONLY the Uniform Lifetime Table (Pub. 590-B Table III,
- * post-2022 version) is implemented, mirroring the site source which uses
- * `UNIFORM_LIFETIME_TABLE` exclusively. The Joint Life Expectancy Table
- * (Table II, applied when spouse is sole beneficiary AND 10+ years younger)
- * is NOT in the site engine and is therefore NOT in this tool — adding it
- * here would create a parity gap with the site calculator. The `tableUsed`
- * field is always `"uniform-lifetime"` for v1; the union type leaves room
- * for `"joint-life-expectancy"` in a future minor bump when the site adds it.
- *
- * Math reference (per IRC §401(a)(9) + Pub. 590-B):
- *   distributionPeriod = UNIFORM_LIFETIME_TABLE[ownerAge]
- *   rmdAmount          = accountBalance / distributionPeriod
- *
- * Missed-RMD penalty (SECURE 2.0 §302, effective 2023+):
- *   penaltyIfMissed    = rmdAmount × 0.25                (default 25% excise tax)
- *   reduced to 10% if corrected within IRS correction window (typically 2 years)
- *   (down from 50% pre-SECURE-2.0)
- *
- * Source: IRS Publication 590-B (Uniform Lifetime Table III, post-2022) +
- *         SECURE 2.0 Act §107 (RMD age tiers) + §302 (25% excise tax).
- * Last verified: 2026-05-27.
- */
-/**
- * SemVer of the RMD engine. Per ADR-0039 § 5 (reaffirmed in ADR-0041
- * Position #4a): major bump = math change; minor = additive output; patch =
- * numerical correction. NOT bumped for cosmetic refactors.
- * - 1.0.0: initial v1 lift from rmd-engine.js (S141 Wave 1B).
- */
-export declare const ENGINE_VERSION = "1.0.0";
-/**
- * Which IRS RMD distribution-period table was applied. For v1 always
- * `"uniform-lifetime"` (mirrors the site source). The `"joint-life-expectancy"`
- * variant is reserved for a future minor when the site engine adds Table II.
- */
-export type RmdTableUsed = "uniform-lifetime" | "joint-life-expectancy";
-/** Inputs to the RMD distribution-amount engine. */
-export interface RmdDistributionAmountInput {
-    /** Prior year-end account balance, USD. */
-    accountBalance: number;
-    /** Owner's age this calendar year (must be ≥ SECURE 2.0 RMD age, typically 73). */
-    ownerAge: number;
-    /**
-     * Spouse's age (optional). RESERVED FOR FUTURE Joint Life Expectancy Table
-     * support. v1 ignores this input — the Uniform Lifetime Table is always
-     * applied (matches site parity). Documented in tool description so callers
-     * know not to rely on it for v1.
-     */
-    spouseAge?: number;
-    /**
-     * Whether the spouse is the sole IRA beneficiary (optional). RESERVED FOR
-     * FUTURE Joint Life Expectancy Table support. v1 ignores this input.
-     */
-    isSpouseSoleBeneficiary?: boolean;
-}
-/** Result payload returned by the engine. */
-export interface RmdDistributionAmountResult {
-    /** Required minimum distribution this year, USD. */
-    rmdAmount: number;
-    /** Years (life-expectancy factor from the applied IRS table). */
-    distributionPeriod: number;
-    /** Duplicates distributionPeriod under a more semantic name. */
-    lifeExpectancyFactor: number;
-    /** Which IRS table was applied. Always `"uniform-lifetime"` for v1. */
-    tableUsed: RmdTableUsed;
-    /**
-     * Default excise tax owed if the RMD is missed (SECURE 2.0 §302, 25%).
-     * Reduced to 10% if corrected within the IRS correction window (typically
-     * 2 years) — callers should surface this nuance in the UI; the field
-     * itself reports the 25% default.
-     */
-    penaltyIfMissed: number;
-    /** Provenance metadata. */
-    meta: {
-        /** IRS table edition / tax year. */
-        tableYear: number;
-        /** Source authority (IRS publication / SECURE 2.0 citation). */
-        source: string;
-    };
-}
-/**
- * Compute the required minimum distribution for the given inputs.
- *
- * 1-to-1 logic port of site/src/utils/rmd-engine.js `calculateRMD` +
- * `getDistributionPeriod` (single-year path; multi-year projection out of
- * scope). The site engine clamps lookups to [72, 120]; we additionally
- * require ownerAge ≥ 73 (SECURE 2.0 floor for the 1951-1959 cohort, the
- * common case in 2026) at the tool boundary via RMD_BOUNDS.
- *
- * Throws on undefined-period lookup — should be unreachable because bounds
- * validation in the tool wrapper rejects out-of-range ages first.
- */
-export declare function distributionAmount(input: RmdDistributionAmountInput): RmdDistributionAmountResult;
-//# sourceMappingURL=rmd.d.ts.map

package/dist/engines/rmd.d.ts.map

@@ -1 +0,0 @@
-{"version":3,"file":"rmd.d.ts","sourceRoot":"","sources":["../../src/engines/rmd.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;GAmCG;AAUH;;;;;GAKG;AACH,eAAO,MAAM,cAAc,UAAU,CAAC;AAEtC;;;;GAIG;AACH,MAAM,MAAM,YAAY,GAAG,kBAAkB,GAAG,uBAAuB,CAAC;AAExE,oDAAoD;AACpD,MAAM,WAAW,0BAA0B;IACzC,2CAA2C;IAC3C,cAAc,EAAE,MAAM,CAAC;IACvB,mFAAmF;IACnF,QAAQ,EAAE,MAAM,CAAC;IACjB;;;;;OAKG;IACH,SAAS,CAAC,EAAE,MAAM,CAAC;IACnB;;;OAGG;IACH,uBAAuB,CAAC,EAAE,OAAO,CAAC;CACnC;AAED,6CAA6C;AAC7C,MAAM,WAAW,2BAA2B;IAC1C,oDAAoD;IACpD,SAAS,EAAE,MAAM,CAAC;IAClB,iEAAiE;IACjE,kBAAkB,EAAE,MAAM,CAAC;IAC3B,gEAAgE;IAChE,oBAAoB,EAAE,MAAM,CAAC;IAC7B,uEAAuE;IACvE,SAAS,EAAE,YAAY,CAAC;IACxB;;;;;OAKG;IACH,eAAe,EAAE,MAAM,CAAC;IACxB,2BAA2B;IAC3B,IAAI,EAAE;QACJ,oCAAoC;QACpC,SAAS,EAAE,MAAM,CAAC;QAClB,gEAAgE;QAChE,MAAM,EAAE,MAAM,CAAC;KAChB,CAAC;CACH;AAED;;;;;;;;;;;GAWG;AACH,wBAAgB,kBAAkB,CAChC,KAAK,EAAE,0BAA0B,GAChC,2BAA2B,CAyC7B"}