{"model":"qcd","specVersion":"1.0.0","specUrl":"/api/v1/models/qcd/spec","inputs":{"age":{"kind":"int","min":60,"max":100},"plannedGivingAnnual":{"kind":"float","min":0,"max":500000},"rmdAmount":{"kind":"float","min":0,"max":500000},"marginalRatePct":{"kind":"float","min":0,"max":50},"itemizes":{"kind":"choice","values":["yes","no"]}},"arrayInputs":{},"constraints":["Whole-year ages: eligibility modeled at 71+ (§408(d)(8) grants it at 70½ — a donor at 70 should read the answer as their post-70½ position)."],"sentinels":[],"facts":[{"id":"irs.qcd.annual-limit.2026","label":"Qualified charitable distribution annual limit (§408(d)(8)(A))","value":111000,"period":"TY2026","source":"IRS Notice 2025-67 (2026 retirement plan COLAs)"}],"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."}