{"model":"roth-conversion-ladder","specVersion":"1.0.0","specUrl":"/api/v1/models/roth-conversion-ladder/spec","inputs":{"traditionalBalance":{"kind":"float","min":10000,"max":5000000},"annualConversion":{"kind":"float","min":1000,"max":500000},"annualOtherTaxableIncome":{"kind":"float","min":0,"max":500000},"filingStatus":{"kind":"choice","values":["single","married"]},"ladderYears":{"kind":"int","min":1,"max":20},"growthRate":{"kind":"float","min":0,"max":0.12}},"arrayInputs":{},"constraints":["The TY2026 federal bracket table is applied to every ladder year (no bracket inflation); annualOtherTaxableIncome is taxable income after deductions."],"sentinels":[],"facts":[{"id":"irs.brackets.single.top-of-10pct.2026","label":"Top of 10% ordinary bracket, single (vintage marker for the TY2026 table)","value":12400,"period":"TY2026","source":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)"},{"id":"irs.brackets.mfj.top-of-10pct.2026","label":"Top of 10% ordinary bracket, MFJ (vintage marker for the TY2026 table)","value":24800,"period":"TY2026","source":"IRS TY2026 inflation adjustments (Rev. Proc. 2025-32)"}],"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."}