data/planning-benchmark-v1.jsonl

{"id":"nw-001","category":"net_worth","name":"Net worth from the balance sheet","household":{"filing_status":"single","age":45,"total_assets_usd":850000,"total_liabilities_usd":320000},"question":"What is this household's net worth?","expected":{"value":530000,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":[],"computation":"net_worth = total_assets - total_liabilities = 850000 - 320000 = 530000"}
{"id":"sr-001","category":"savings_rate","name":"Savings rate","household":{"net_income_annual_usd":96000,"annual_savings_usd":19200},"question":"What is this household's savings rate, as a percent of net income?","expected":{"value":20,"unit":"percent"},"scoring":{"method":"numeric","tolerance_abs":0.1},"reference_keys":[],"computation":"savings_rate = annual_savings / net_income = 19200 / 96000 = 0.20 = 20%"}
{"id":"ef-001","category":"emergency_fund","name":"Emergency fund coverage","household":{"liquid_assets_usd":48000,"monthly_expenses_usd":8000},"question":"How many months of expenses does this household's emergency fund cover?","expected":{"value":6,"unit":"months"},"scoring":{"method":"numeric","tolerance_abs":0.1},"reference_keys":[],"computation":"months = liquid_assets / monthly_expenses = 48000 / 8000 = 6.0"}
{"id":"dti-001","category":"debt_to_income","name":"Debt-to-income ratio","household":{"monthly_debt_payments_usd":2400,"gross_monthly_income_usd":8000},"question":"What is this household's debt-to-income (DTI) ratio, as a percent?","expected":{"value":30,"unit":"percent"},"scoring":{"method":"numeric","tolerance_abs":0.1},"reference_keys":[],"computation":"DTI = monthly_debt_payments / gross_monthly_income = 2400 / 8000 = 0.30 = 30%"}
{"id":"ret-001","category":"retirement_contribution","name":"Remaining 401(k) elective-deferral room (under 50)","household":{"age":42,"year":2026,"ytd_401k_employee_contribution_usd":10000},"question":"How much more can this employee contribute to their 401(k) as an elective deferral in 2026?","expected":{"value":14500,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["retirement.401k.elective_deferral.under_50"],"computation":"2026 under-50 limit 24500 - already contributed 10000 = 14500"}
{"id":"ret-002","category":"retirement_contribution","name":"Maximum 401(k) deferral with age-50 catch-up","household":{"age":58,"year":2026},"question":"What is the maximum total 401(k) elective deferral (including catch-up) for this employee in 2026?","expected":{"value":32500,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["retirement.401k.elective_deferral.under_50","retirement.401k.catch_up.age_50_plus"],"computation":"24500 + 8000 catch-up (age 50+) = 32500"}
{"id":"ret-003","category":"retirement_contribution","name":"Maximum 401(k) deferral with SECURE 2.0 super catch-up","household":{"age":61,"year":2026},"question":"What is the maximum total 401(k) elective deferral for this employee in 2026, given the SECURE 2.0 enhanced catch-up for ages 60-63?","expected":{"value":35750,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["retirement.401k.elective_deferral.under_50","retirement.401k.catch_up.age_60_63"],"computation":"24500 + 11250 enhanced catch-up (ages 60-63) = 35750. The 11250 replaces (not adds to) the regular 8000 catch-up."}
{"id":"rmd-001","category":"rmd","name":"Required minimum distribution at age 75","household":{"age":75,"prior_year_end_ira_balance_usd":500000},"question":"What is this person's 2026 required minimum distribution from their IRA, using the Uniform Lifetime Table?","expected":{"value":20325.2,"unit":"USD"},"scoring":{"method":"numeric","tolerance_pct":0.5},"reference_keys":["retirement.rmd.uniform_lifetime_table"],"computation":"RMD = prior-year-end balance / Uniform Lifetime divisor for age 75 (24.6) = 500000 / 24.6 = 20325.20"}
{"id":"brk-001","category":"marginal_tax_bracket","name":"Marginal federal tax bracket","household":{"filing_status":"single","year":2026,"taxable_income_usd":120000},"question":"What is this single filer's marginal federal income tax bracket (rate) for 2026?","expected":{"value":24,"unit":"percent"},"scoring":{"method":"exact"},"reference_keys":["tax.income_brackets.single"],"computation":"2026 single brackets: 24% applies over 105700 and up to 201775. 120000 falls in the 24% band."}
{"id":"irmaa-001","category":"irmaa","name":"Medicare IRMAA tier and total Part B premium","household":{"filing_status":"married_filing_jointly","magi_2024_usd":300000},"question":"For 2026, what is this couple's total monthly Medicare Part B premium per person (standard premium plus IRMAA surcharge)?","expected":{"value":405.8,"unit":"USD/month"},"scoring":{"method":"numeric","tolerance_abs":0.01},"reference_keys":["medicare.irmaa","medicare.part_b.standard_premium_monthly"],"computation":"2024 MAGI 300000 (MFJ) falls in tier 3 (274000 < MAGI <= 342000): total Part B = 202.90 standard + 202.90 IRMAA surcharge = 405.80 per person."}
{"id":"est-001","category":"estate","name":"Estate value exceeding the federal exemption","household":{"year":2026,"taxable_estate_usd":20000000},"question":"How much of this $20,000,000 estate exceeds the 2026 federal estate-tax exemption?","expected":{"value":5000000,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["estate.basic_exclusion"],"computation":"20000000 - 15000000 (2026 basic exclusion, OBBBA) = 5000000"}
{"id":"hsa-001","category":"hsa","name":"Maximum HSA contribution (family, age 50)","household":{"age":50,"hdhp_coverage":"family","year":2026},"question":"What is this person's maximum 2026 HSA contribution?","expected":{"value":8750,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["health.hsa.contribution.family","health.hsa.catch_up.age_55_plus"],"computation":"Family limit 8750. The age-55 catch-up (1000) does not apply at age 50, so the maximum is 8750."}
{"id":"st-ca-001","category":"state_top_rate","name":"California top marginal rate","household":{"state":"CA","taxable_income_usd":1500000},"question":"What is the top marginal California state income tax rate that applies to this resident, including any surtax?","expected":{"value":13.3,"unit":"percent"},"scoring":{"method":"exact"},"reference_keys":["ca.top_marginal_rate"],"computation":"California 12.3% top bracket + 1% Mental Health Services Tax on income over 1,000,000 = 13.3%."}
{"id":"st-il-001","category":"state_retirement_taxation","name":"Illinois tax on a 401(k) distribution","household":{"state":"IL","annual_401k_distribution_usd":60000},"question":"How much Illinois state income tax does this retiree owe on their $60,000 qualified 401(k) distribution?","expected":{"value":0,"unit":"USD"},"scoring":{"method":"exact"},"reference_keys":["il.retirement_income.state_taxation"],"computation":"Illinois exempts qualified retirement income (401(k) distributions are subtracted on Schedule M), so the Illinois tax on the distribution is 0."}