{"model":"plan529-superfunding","specVersion":"1.0.0","specUrl":"/api/v1/models/plan529-superfunding/spec","inputs":{"contributionPerBeneficiary":{"kind":"float","min":1000,"max":500000},"donors":{"kind":"int","min":1,"max":2},"beneficiaries":{"kind":"int","min":1,"max":10},"annualReturnPct":{"kind":"float","min":0,"max":12},"years":{"kind":"int","min":1,"max":30},"taxableDragPct":{"kind":"float","min":0,"max":3}},"arrayInputs":{},"constraints":["annualReturnPct and taxableDragPct are PERCENT points. The 529 arm assumes qualified withdrawals (spec exclusions)."],"sentinels":[],"facts":[{"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."}