{"model":"estate-planning","specVersion":"1.1.0","specUrl":"/api/v1/models/estate-planning/spec","inputs":{"totalEstateValue":{"kind":"float","min":500000,"max":50000000},"retirementAccounts":{"kind":"float","min":0,"max":10000000},"lifeInsurance":{"kind":"float","min":0,"max":5000000},"totalDebts":{"kind":"float","min":0,"max":5000000},"annualGifting":{"kind":"float","min":0,"max":500000},"charitableGiving":{"kind":"float","min":0,"max":5000000},"numberOfHeirs":{"kind":"int","min":1,"max":10},"estateTaxExemption":{"kind":"float","min":1000000,"max":25000000},"stateTaxRate":{"kind":"float","min":0,"max":20},"yourAge":{"kind":"int","min":40,"max":90},"annualGrowthRate":{"kind":"float","min":1,"max":12},"yearsToProject":{"kind":"int","min":5,"max":30}},"arrayInputs":{},"constraints":["stateTaxRate and annualGrowthRate are in PERCENT points, not decimals"],"sentinels":[],"facts":[{"id":"irs.estate-tax.top-rate","label":"Federal estate tax top marginal rate","value":0.4,"period":"2013+ (ATRA, permanent)","source":"IRC §2001(c); IRS Estate Tax overview"},{"id":"irs.gift.annual-exclusion.2026","label":"Annual gift tax exclusion (per recipient)","value":19000,"period":"TY2026","source":"Rev. Proc. 2025-32, section .42(1)"}],"disclaimer":"Illustrative planning model, not financial advice. Outputs follow the published model spec exactly; read the spec for assumptions and exclusions before relying on any number."}