@retiregolden/planner-ui 0.1.0

package/src/planner/examples/buildHsaPropertyDepth.ts

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+/** HSA medical sub-ledger + fixed asset (property) tax depth + nondeductible basis.
+ * Positive modeling of qualified medical caps + reimburse-later, §121 primary residence
+ * sale with basis/exclusion/recapture, and pro-rata on IRA conversions.
+ */
+
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { EXAMPLE_FIXED_YEAR, exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'hsa-property-depth'
+
+export function buildHsaPropertyDepth(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'HSA medical + home sale depth', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'TX',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Harper', dob: '1964-02-28', sex: 'female', retirementAge: 61, longevity: { planningAge: 89, source: 'manual' } },
+    ],
+  }
+
+  plan.accounts = [
+    {
+      type: 'hsa',
+      id: exampleEntityId(EXAMPLE_ID, 'hsa'),
+      name: 'HSA (cap + reimburse)',
+      ownerPersonId: p1,
+      annualReturnPct: 5.5,
+      balance: 48_000,
+      annualContribution: 4150,
+      contributionSchedule: [{ annualAmount: 4150, fromAge: 61, toAge: 65, escalationPct: 0 }],
+      withdrawalTreatment: 'capByMedicalExpenses',
+      reimburseLater: true,
+      // estateBeneficiary inherited default ok
+    },
+    {
+      type: 'traditional',
+      id: exampleEntityId(EXAMPLE_ID, 'tira'),
+      name: 'Traditional IRA (mixed basis)',
+      ownerPersonId: p1,
+      annualReturnPct: null,
+      kind: 'ira',
+      balance: 310_000,
+      nondeductibleBasis: 68000, // triggers pro-rata
+      annualContribution: 0,
+    },
+    {
+      type: 'property',
+      id: exampleEntityId(EXAMPLE_ID, 'home'),
+      name: 'Primary residence',
+      ownerPersonId: null,
+      annualReturnPct: null,
+      value: 385_000,
+      plannedSaleYear: EXAMPLE_FIXED_YEAR + 7,
+      expectedNetProceeds: null, // using costBasis path for exact tax treatment
+      costBasis: 172_000,
+      sellingCostPct: 6,
+      primaryResidence: true,
+      depreciationRecapture: 12000, // small recapture example
+      propertyTaxAnnual: 4800,
+      insuranceAnnual: 2100,
+    },
+    { type: 'cash', id: exampleEntityId(EXAMPLE_ID, 'cash'), name: 'Cash', ownerPersonId: null, annualReturnPct: 1.8, balance: 62_000, annualContribution: 0 },
+    { type: 'roth', id: exampleEntityId(EXAMPLE_ID, 'roth'), name: 'Roth IRA', ownerPersonId: p1, annualReturnPct: null, kind: 'ira', balance: 20_000, annualContribution: 0 },
+  ]
+
+  // Care + healthcare drive the medical cap for HSA
+  plan.careEvents = [
+    { id: exampleEntityId(EXAMPLE_ID, 'care'), personId: p1, startAge: 82, durationYears: 2, annualCost: 72000 },
+  ]
+
+  plan.expenses = {
+    baseAnnual: 51_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 690, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 165 },
+  }
+
+  plan.incomes = [
+    { type: 'socialSecurity', id: exampleEntityId(EXAMPLE_ID, 'ss'), personId: p1, piaMonthly: 1720, earnings: null, claimAge: { years: 67, months: 0 } },
+  ]
+
+  plan.strategies = {
+    withdrawalOrder: { mode: 'sequential' },
+    rothConversion: { mode: 'fillToTarget', target: 'topOfBracket', targetValue: 24, startYear: EXAMPLE_FIXED_YEAR + 3, endYear: EXAMPLE_FIXED_YEAR + 11 },
+    qcdAnnual: 0,
+  }
+
+  plan.assumptions = {
+    inflationPct: 2.6,
+    healthcareExtraInflationPct: 3.4,
+    defaultReturnPct: 4.9,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 42000,
+    heirTaxRatePct: 22,
+    safeWithdrawalRatePct: 3.6,
+  }
+
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`hsa-property-depth invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildHsaStealthRetirement.ts

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+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'hsa-stealth-retirement'
+
+export function buildHsaStealthRetirement(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'HSA stealth retirement', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'CA',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Chris', dob: '1986-01-01', sex: 'average', retirementAge: 50, longevity: { planningAge: 90, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    {
+      type: 'hsa',
+      id: exampleEntityId(EXAMPLE_ID, 'hsa'),
+      name: 'Stealth HSA',
+      ownerPersonId: p1,
+      annualReturnPct: 7.5,
+      balance: 25_000,
+      annualContribution: 4_400,
+      contributionSchedule: [
+        {
+          annualAmount: 4_400,
+          fromAge: null,
+          toAge: 50,
+          escalationPct: 2,
+        },
+      ],
+    },
+    {
+      type: 'traditional',
+      id: exampleEntityId(EXAMPLE_ID, 'traditional-401k'),
+      name: 'Employer 401(k)',
+      ownerPersonId: p1,
+      annualReturnPct: 7.5,
+      kind: 'employer',
+      balance: 180_000,
+      annualContribution: 23_000,
+    },
+    {
+      type: 'taxable',
+      id: exampleEntityId(EXAMPLE_ID, 'brokerage'),
+      name: 'Taxable Brokerage',
+      ownerPersonId: null,
+      annualReturnPct: 7,
+      balance: 100_000,
+      costBasis: 75_000,
+      annualContribution: 5_000,
+    },
+  ]
+  plan.incomes = [
+    {
+      type: 'wages',
+      id: exampleEntityId(EXAMPLE_ID, 'wages'),
+      personId: p1,
+      annualGross: 110_000,
+      endAge: 50,
+      realGrowthPct: 3,
+    },
+    {
+      type: 'socialSecurity',
+      id: exampleEntityId(EXAMPLE_ID, 'ss'),
+      personId: p1,
+      piaMonthly: 2_700,
+      earnings: null,
+      claimAge: { years: 67, months: 0 },
+    },
+  ]
+  plan.expenses = {
+    baseAnnual: 50_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 450, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 180 },
+  }
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 2,
+    defaultReturnPct: 6,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 110_000,
+    heirTaxRatePct: 25,
+    safeWithdrawalRatePct: 4,
+  }
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`hsa-stealth-retirement invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildLeanFatFire.ts

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+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'lean-fat-fire'
+
+export function buildLeanFatFire(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'Lean vs Fat FIRE', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'TX',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Jessie', dob: '1991-01-01', sex: 'average', retirementAge: 45, longevity: { planningAge: 95, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    {
+      type: 'traditional',
+      id: exampleEntityId(EXAMPLE_ID, 'pretax-401k'),
+      name: 'Pre-tax 401(k)',
+      ownerPersonId: p1,
+      annualReturnPct: 7.5,
+      kind: 'employer',
+      balance: 200_000,
+      annualContribution: 23_000,
+    },
+    {
+      type: 'roth',
+      id: exampleEntityId(EXAMPLE_ID, 'roth-ira'),
+      name: 'Roth IRA',
+      ownerPersonId: p1,
+      annualReturnPct: 7.5,
+      kind: 'ira',
+      balance: 80_000,
+      annualContribution: 7_000,
+    },
+    {
+      type: 'taxable',
+      id: exampleEntityId(EXAMPLE_ID, 'taxable-brokerage'),
+      name: 'Taxable Brokerage',
+      ownerPersonId: null,
+      annualReturnPct: 7,
+      balance: 300_000,
+      costBasis: 220_000,
+      annualContribution: 20_000,
+      contributionSchedule: [
+        {
+          annualAmount: 20_000,
+          fromAge: null,
+          toAge: 45,
+          escalationPct: 0,
+        },
+      ],
+    },
+  ]
+  plan.incomes = [
+    {
+      type: 'wages',
+      id: exampleEntityId(EXAMPLE_ID, 'wages'),
+      personId: p1,
+      annualGross: 135_000,
+      endAge: 45,
+      realGrowthPct: 3,
+    },
+    {
+      type: 'socialSecurity',
+      id: exampleEntityId(EXAMPLE_ID, 'ss'),
+      personId: p1,
+      piaMonthly: 2_800,
+      earnings: null,
+      claimAge: { years: 67, months: 0 },
+    },
+  ]
+  plan.expenses = {
+    baseAnnual: 45_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 500, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 200 },
+  }
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 2,
+    defaultReturnPct: 6,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 135_000,
+    heirTaxRatePct: 25,
+    safeWithdrawalRatePct: 4,
+  }
+  plan.scenarios = [
+    {
+      id: exampleEntityId(EXAMPLE_ID, 'fat-fire'),
+      name: 'Fat FIRE ($80,000 spending)',
+      patch: {
+        expenses: {
+          baseAnnual: 80_000,
+        },
+      },
+    },
+  ]
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`lean-fat-fire invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildLtcShock.ts

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+/** Long-term-care shock — a care episode and how LTC insurance offsets it. */
+
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'ltc-shock'
+
+export function buildLtcShock(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'Long-term-care shock', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'FL',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Quinn', dob: '1964-01-01', sex: 'female', retirementAge: 62, longevity: { planningAge: 92, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    { type: 'cash', id: exampleEntityId(EXAMPLE_ID, 'cash'), name: 'Cash', ownerPersonId: null, annualReturnPct: 2, balance: 500_000, annualContribution: 0 },
+  ]
+  plan.careEvents = [
+    { id: exampleEntityId(EXAMPLE_ID, 'care'), personId: p1, startAge: 78, durationYears: 3, annualCost: 95_000 },
+  ]
+  plan.insurance = [
+    {
+      kind: 'ltc',
+      id: exampleEntityId(EXAMPLE_ID, 'ltc'),
+      name: 'LTC policy',
+      owner: p1,
+      annualPremium: 2_800,
+      premiumMode: 'lifetime',
+      benefitMonthly: 5_000,
+      benefitPeriodYears: 3,
+      eliminationPeriodDays: 90,
+      inflationRiderPct: 3,
+    },
+  ]
+  plan.expenses = {
+    baseAnnual: 55_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 650, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 200 },
+  }
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 3,
+    defaultReturnPct: 4.5,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 0,
+    heirTaxRatePct: 22,
+    safeWithdrawalRatePct: 4,
+  }
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`ltc shock invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildMovingStateTax.ts

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+/** Moving in retirement — mid-plan relocation changes state tax. */
+
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { EXAMPLE_FIXED_YEAR, exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'moving-state-tax'
+
+export function buildMovingStateTax(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'Moving in retirement (state tax)', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'FL',
+    stateMoves: [{ fromYear: EXAMPLE_FIXED_YEAR + 3, fromMonth: 7, state: 'KY' }],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Avery', dob: '1966-01-01', sex: 'average', retirementAge: 62, longevity: { planningAge: 90, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    { type: 'cash', id: exampleEntityId(EXAMPLE_ID, 'cash'), name: 'Cash', ownerPersonId: null, annualReturnPct: 2, balance: 150_000, annualContribution: 0 },
+    { type: 'taxable', id: exampleEntityId(EXAMPLE_ID, 'brokerage'), name: 'Brokerage', ownerPersonId: null, annualReturnPct: null, balance: 600_000, costBasis: 400_000, annualContribution: 0 },
+  ]
+  plan.incomes = [
+    { type: 'recurring', id: exampleEntityId(EXAMPLE_ID, 'consulting'), label: 'Consulting', annualAmount: 100_000, startYear: EXAMPLE_FIXED_YEAR, endYear: null, inflationAdjusted: true, taxTreatment: 'ordinary' },
+  ]
+  plan.expenses = {
+    baseAnnual: 65_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 700, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 0 },
+  }
+  plan.scenarios = [
+    { id: exampleEntityId(EXAMPLE_ID, 'stay-fl'), name: 'Stay in Florida', patch: { household: { stateMoves: [] } } },
+    { id: exampleEntityId(EXAMPLE_ID, 'move-ky'), name: 'Move to Kentucky sooner', patch: { household: { stateMoves: [{ fromYear: EXAMPLE_FIXED_YEAR + 1, fromMonth: 7, state: 'KY' }] } } },
+  ]
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 3,
+    defaultReturnPct: 5,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 95_000,
+    heirTaxRatePct: 22,
+    safeWithdrawalRatePct: 4,
+  }
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`moving state tax invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildNoAnnuityBrokerage.ts

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+/** Brokerage / no-annuity control (A-B pair for annuity comparison).
+ * Same couple, incomes, expenses, and starting balances *before* any purchase.
+ * The premium money stays invested in cash + traditional IRA (taxable growth assumed).
+ * Compare to annuity-purchases-estate using Plan Compare to see income security,
+ * RMD impact, and estate outcome differences.
+ */
+
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { EXAMPLE_FIXED_YEAR, exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'no-annuity-brokerage'
+
+export function buildNoAnnuityBrokerage(): Plan {
+  const me = exampleEntityId(EXAMPLE_ID, 'me')
+  const partner = exampleEntityId(EXAMPLE_ID, 'partner')
+  const plan = createEmptyPlan({ name: 'Brokerage only (no annuities)', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+
+  plan.household = {
+    filingStatus: 'marriedFilingJointly',
+    hasQualifyingDependent: false,
+    state: 'FL',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: me, name: 'Jordan', dob: '1961-03-10', sex: 'male', retirementAge: 65, longevity: { planningAge: 90, source: 'manual' } },
+      { id: partner, name: 'Taylor', dob: '1963-11-22', sex: 'female', retirementAge: 64, longevity: { planningAge: 93, source: 'manual' } },
+    ],
+  }
+
+  // Same starting point, but keep the money that would have bought annuities
+  // (220k in cash + 135k in tira instead of spent on purchases)
+  plan.accounts = [
+    { type: 'cash', id: exampleEntityId(EXAMPLE_ID, 'cash'), name: 'Emergency cash (includes would-be premium)', ownerPersonId: null, annualReturnPct: 2, balance: 95_000 + 220_000, annualContribution: 0 },
+    { type: 'traditional', id: exampleEntityId(EXAMPLE_ID, 'tira'), name: 'Jordan traditional IRA (includes would-be premium)', ownerPersonId: me, annualReturnPct: null, kind: 'ira', balance: 780_000 + 135_000, annualContribution: 0, estateBeneficiary: { destination: 'spouse' } },
+    { type: 'traditional', id: exampleEntityId(EXAMPLE_ID, '401k'), name: 'Jordan 401k', ownerPersonId: me, annualReturnPct: null, kind: 'employer', balance: 310_000, annualContribution: 0, estateBeneficiary: { destination: 'nonSpouse' } },
+    { type: 'roth', id: exampleEntityId(EXAMPLE_ID, 'roth'), name: 'Roth IRA', ownerPersonId: me, annualReturnPct: null, kind: 'ira', balance: 50_000, annualContribution: 0 },
+  ]
+
+  // Simpler beneficiaries set inline above (flat)
+
+  plan.incomes = [
+    { type: 'socialSecurity', id: exampleEntityId(EXAMPLE_ID, 'ss-j'), personId: me, piaMonthly: 2650, earnings: null, claimAge: { years: 70, months: 0 } },
+    { type: 'socialSecurity', id: exampleEntityId(EXAMPLE_ID, 'ss-t'), personId: partner, piaMonthly: 1720, earnings: null, claimAge: { years: 67, months: 0 } },
+  ]
+
+  // Pension as account
+  type PensionAccount = Extract<Plan['accounts'][number], { type: 'pension' }>
+  const pension: PensionAccount = {
+    type: 'pension',
+    id: exampleEntityId(EXAMPLE_ID, 'pension'),
+    name: 'Pension (Jordan)',
+    ownerPersonId: me,
+    annualReturnPct: null,
+    startAge: 65,
+    monthlyAmount: 1500,
+    colaPct: 2.0,
+    survivorPct: 50,
+  }
+  plan.accounts.push(pension)
+
+  plan.expenses = {
+    baseAnnual: 78_000,
+    phases: [
+      { fromAge: 75, multiplier: 0.88 },
+    ],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 880, applyAcaCredit: false, medicareExtrasMonthlyPerPerson: 210 },
+  }
+
+  plan.strategies = {
+    withdrawalOrder: { mode: 'sequential' },
+    rothConversion: { mode: 'fillToTarget', target: 'topOfBracket', targetValue: 24, startYear: EXAMPLE_FIXED_YEAR + 1, endYear: EXAMPLE_FIXED_YEAR + 7 },
+    qcdAnnual: 5000,
+  }
+
+  plan.assumptions = {
+    inflationPct: 2.3,
+    healthcareExtraInflationPct: 3,
+    defaultReturnPct: 5.2,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 120_000,
+    heirTaxRatePct: 28,
+    safeWithdrawalRatePct: 3.5,
+  }
+
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`no-annuity-brokerage invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildRmdIrmaa.ts

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+/** High balances: RMDs and IRMAA — large traditional balances push MAGI into Medicare tiers. */
+
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'rmd-irmaa'
+
+export function buildRmdIrmaa(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'High balances: RMDs & IRMAA', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'FL',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Dana', dob: '1953-01-01', sex: 'female', retirementAge: 65, longevity: { planningAge: 95, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    { type: 'cash', id: exampleEntityId(EXAMPLE_ID, 'cash'), name: 'Cash', ownerPersonId: null, annualReturnPct: 2, balance: 50_000, annualContribution: 0 },
+    { type: 'traditional', id: exampleEntityId(EXAMPLE_ID, 'ira'), name: 'Traditional IRA', ownerPersonId: p1, annualReturnPct: null, kind: 'ira', balance: 1_850_000, annualContribution: 0 },
+    { type: 'taxable', id: exampleEntityId(EXAMPLE_ID, 'brokerage'), name: 'Brokerage', ownerPersonId: null, annualReturnPct: null, balance: 400_000, costBasis: 280_000, annualContribution: 0 },
+  ]
+  plan.incomes = [
+    { type: 'socialSecurity', id: exampleEntityId(EXAMPLE_ID, 'ss'), personId: p1, piaMonthly: 3_200, earnings: null, claimAge: { years: 70, months: 0 } },
+  ]
+  plan.expenses = {
+    baseAnnual: 110_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 0, applyAcaCredit: false, medicareExtrasMonthlyPerPerson: 350 },
+  }
+  plan.strategies = {
+    withdrawalOrder: { mode: 'sequential' },
+    rothConversion: { mode: 'none' },
+    qcdAnnual: 15_000,
+  }
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 3,
+    defaultReturnPct: 5,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 0,
+    heirTaxRatePct: 28,
+    safeWithdrawalRatePct: 4,
+  }
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`rmd irmaa invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}

package/src/planner/examples/buildSalaryGrowthEscalation.ts

@@ -0,0 +1,96 @@
+import { createEmptyPlan, parsePlan, type Plan } from '@retiregolden/engine/model/plan'
+import { exampleEntityId, exampleFixedNow, exampleIdFactory } from './buildContext'
+
+const EXAMPLE_ID = 'salary-growth-escalation'
+
+export function buildSalaryGrowthEscalation(): Plan {
+  const p1 = exampleEntityId(EXAMPLE_ID, 'p1')
+  const plan = createEmptyPlan({ name: 'Salary growth & escalation', now: exampleFixedNow, newId: exampleIdFactory(EXAMPLE_ID) })
+  plan.household = {
+    filingStatus: 'single',
+    hasQualifyingDependent: false,
+    state: 'TX',
+    stateMoves: [],
+    capitalLossCarryforward: 0,
+    people: [
+      { id: p1, name: 'Dana', dob: '1996-01-01', sex: 'average', retirementAge: 55, longevity: { planningAge: 95, source: 'manual' } },
+    ],
+  }
+  plan.accounts = [
+    {
+      type: 'traditional',
+      id: exampleEntityId(EXAMPLE_ID, 'pretax-401k'),
+      name: 'Pre-tax 401(k)',
+      ownerPersonId: p1,
+      annualReturnPct: 7.5,
+      kind: 'employer',
+      balance: 40_000,
+      annualContribution: 10_000,
+      contributionSchedule: [
+        {
+          annualAmount: 10_000,
+          fromAge: null,
+          toAge: 55,
+          escalationPct: 3,
+        },
+      ],
+    },
+    {
+      type: 'taxable',
+      id: exampleEntityId(EXAMPLE_ID, 'taxable-brokerage'),
+      name: 'Taxable Brokerage',
+      ownerPersonId: null,
+      annualReturnPct: 7,
+      balance: 30_000,
+      costBasis: 25_000,
+      annualContribution: 5_000,
+      contributionSchedule: [
+        {
+          annualAmount: 5_000,
+          fromAge: null,
+          toAge: 55,
+          escalationPct: 3,
+        },
+      ],
+    },
+  ]
+  plan.incomes = [
+    {
+      type: 'wages',
+      id: exampleEntityId(EXAMPLE_ID, 'wages'),
+      personId: p1,
+      annualGross: 80_000,
+      endAge: null,
+      realGrowthPct: 3,
+    },
+    {
+      type: 'socialSecurity',
+      id: exampleEntityId(EXAMPLE_ID, 'ss'),
+      personId: p1,
+      piaMonthly: 2_400,
+      earnings: null,
+      claimAge: { years: 67, months: 0 },
+    },
+  ]
+  plan.expenses = {
+    baseAnnual: 45_000,
+    phases: [],
+    oneTimeGoals: [],
+    healthcare: { pre65MonthlyPremiumPerPerson: 400, applyAcaCredit: true, medicareExtrasMonthlyPerPerson: 150 },
+  }
+  plan.assumptions = {
+    inflationPct: 2.5,
+    healthcareExtraInflationPct: 2,
+    defaultReturnPct: 6,
+    ssCola: { mode: 'matchInflation' },
+    ssHaircut: null,
+    stateEffectiveTaxPct: 0,
+    localIncomeTaxPct: 0,
+    recentAnnualMagi: 80_000,
+    heirTaxRatePct: 25,
+    safeWithdrawalRatePct: 4,
+  }
+  const parsed = parsePlan(plan)
+  if (!parsed.ok) throw new Error(`salary-growth-escalation invalid: ${parsed.issues.join('; ')}`)
+  return parsed.plan
+}