{ "tool_id": "art-760-espp-break-even-optimal-sell", "note": "22 vectors. A1..A6 reproduce the Apex #110 page live vectors (APEXPORT-110B VECTORS.md section Live Apex vectors; A4/A6 are the loss-branch cases where the paths diverge); B_* carry the 16 boundary fixtures (VECTORS.md comparator-coverage table C1..C8) at and just past every comparator (LTCG 0%/15% single+MFJ ceilings, 15%/20% ceiling, qual cap min(current-purch, offer-purch), qual ord floor, marginal-rate 24%/32% boundary at 201,775, already_qualified strict >, qualify-date max() grant-vs-purchase path). Every output_payload is the committed kernel compute() output re-executed at land (Builder-verifies-at-land 22/22, 462 field checks vs the payload apex_output, 0 mismatches); golden_hash is executionHash(policy_parameters, output_payload) per _hash.mjs (OCG JCS-SHA-256). All vectors pin as_of_date so already_qualified is deterministic.", "vectors": [ { "name": "A1-apex-page-defaults-single-qual-disq-benefit-0", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "ac4b843e779fdffbe7f8eebf7218f4368e474d58e63839e2c39b33c60978d475" }, { "name": "A2-mfj-defaults-shape-same-prices-mfj-brackets", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "mfj", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "mfj", "marginal_rate": 0.22, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 577.5, "disq_ltcg_tax": 975, "disq_total_tax": 1552.5, "disq_proceeds": 22447.5, "disq_effective_rate": 0.0646875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 577.5, "qual_ltcg_tax": 975, "qual_total_tax": 1552.5, "qual_proceeds": 22447.5, "qual_effective_rate": 0.0646875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "802ae36ae550e062bc7846efabffaa71eb8069107cea38dee8a6b1cd2de61324" }, { "name": "A3-current-price-60-offering-35-both-paths-cap-ordinary-income-", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 60, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 60, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 12500, "disq_gross": 30000, "disq_ord_tax": 630, "disq_ltcg_tax": 1875, "disq_total_tax": 2505, "disq_proceeds": 27495, "disq_effective_rate": 0.0835, "qual_ord_income": 2625, "qual_ltcg_gain": 12500, "qual_gross": 30000, "qual_ord_tax": 630, "qual_ltcg_tax": 1875, "qual_total_tax": 2505, "qual_proceeds": 27495, "qual_effective_rate": 0.0835, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "1b608ce7eddfe10040e3b274ebf63a094df27570a28eb53ed0074e949fff6827" }, { "name": "A4-current-price-20-purchase-29-75-qual-owes-no-ordinary-income", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 20, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 20, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 0, "disq_gross": 10000, "disq_ord_tax": 630, "disq_ltcg_tax": 0, "disq_total_tax": 630, "disq_proceeds": 9370, "disq_effective_rate": 0.063, "qual_ord_income": 0, "qual_ltcg_gain": 0, "qual_gross": 10000, "qual_ord_tax": 0, "qual_ltcg_tax": 0, "qual_total_tax": 0, "qual_proceeds": 10000, "qual_effective_rate": 0, "benefit": 630, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "915ee248d4f3e0616623610ffb3f88bfbf5057353e8e6176f98f1c0a81938257" }, { "name": "A5-high-ordinary-income-450k-35-marginal-and-current-90-both-pa", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 90, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 450000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 90, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 450000, "filing_status": "single", "marginal_rate": 0.35, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 27500, "disq_gross": 45000, "disq_ord_tax": 918.7499999999999, "disq_ltcg_tax": 4125, "disq_total_tax": 5043.75, "disq_proceeds": 39956.25, "disq_effective_rate": 0.11208333333333333, "qual_ord_income": 2625, "qual_ltcg_gain": 27500, "qual_gross": 45000, "qual_ord_tax": 918.7499999999999, "qual_ltcg_tax": 4125, "qual_total_tax": 5043.75, "qual_proceeds": 39956.25, "qual_effective_rate": 0.11208333333333333, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "8425e4cefa5a376746f5b0e6768986477b21198efc450a0082547574e336e149" }, { "name": "A6-moderate-loss-current-25-purchase-29-75-mfj-low-income-the-d", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 25, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 60000, "filing_status": "mfj", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 25, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 60000, "filing_status": "mfj", "marginal_rate": 0.12, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 0, "disq_gross": 12500, "disq_ord_tax": 315, "disq_ltcg_tax": 0, "disq_total_tax": 315, "disq_proceeds": 12185, "disq_effective_rate": 0.0252, "qual_ord_income": 0, "qual_ltcg_gain": 0, "qual_gross": 12500, "qual_ord_tax": 0, "qual_ltcg_tax": 0, "qual_total_tax": 0, "qual_proceeds": 12500, "qual_effective_rate": 0, "benefit": 315, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "1abdc421f8c6e4ed7d515fbfa289dc6a3817dd75bd5b96b246faff7b7688cf0d" }, { "name": "B_C1_at-disq-ltcg-base-gain-exactly-at-the-0-15-single-ceiling-49-45", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 39479.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 10000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 39479.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 10000, "filing_status": "single", "marginal_rate": 0.1, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 39444.75, "disq_gross": 39479.75, "disq_ord_tax": 0.525, "disq_ltcg_tax": 0, "disq_total_tax": 0.525, "disq_proceeds": 39479.225, "disq_effective_rate": 0.000013297956547343892, "qual_ord_income": 5.25, "qual_ltcg_gain": 39444.75, "qual_gross": 39479.75, "qual_ord_tax": 0.525, "qual_ltcg_tax": 0, "qual_total_tax": 0.525, "qual_proceeds": 39479.225, "qual_effective_rate": 0.000013297956547343892, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "ddb7020769c612f8538f908385fb10128046220b6544de480d9a2bb5f38496f9" }, { "name": "B_C1_past-disq-ltcg-base-gain-just-past-the-0-15-single-ceiling-49-451", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 39480.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 10000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 39480.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 10000, "filing_status": "single", "marginal_rate": 0.1, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 39445.75, "disq_gross": 39480.75, "disq_ord_tax": 0.525, "disq_ltcg_tax": 0.15, "disq_total_tax": 0.675, "disq_proceeds": 39480.075, "disq_effective_rate": 0.000017096939647803045, "qual_ord_income": 5.25, "qual_ltcg_gain": 39445.75, "qual_gross": 39480.75, "qual_ord_tax": 0.525, "qual_ltcg_tax": 0.15, "qual_total_tax": 0.675, "qual_proceeds": 39480.075, "qual_effective_rate": 0.000017096939647803045, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "1cc0bf05607900668c0fdc9a8a33c0e1349d7503739d7803fcd5f483f85385b2" }, { "name": "B_C2_at-qual-cap-comparator-at-boundary-current-price-offering-price", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 35, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 35, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 0, "disq_gross": 17500, "disq_ord_tax": 630, "disq_ltcg_tax": 0, "disq_total_tax": 630, "disq_proceeds": 16870, "disq_effective_rate": 0.036, "qual_ord_income": 2625, "qual_ltcg_gain": 0, "qual_gross": 17500, "qual_ord_tax": 630, "qual_ltcg_tax": 0, "qual_total_tax": 630, "qual_proceeds": 16870, "qual_effective_rate": 0.036, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "1bddf1deb3452aa57ac4d047afe0043e125816885bb87eb0cb84624c0bcd7e95" }, { "name": "B_C2_past-qual-cap-comparator-just-past-current-price-35-01-offering-3", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 35.01, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 35.01, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 4.999999999999005, "disq_gross": 17505, "disq_ord_tax": 630, "disq_ltcg_tax": 0.7499999999998508, "disq_total_tax": 630.7499999999999, "disq_proceeds": 16874.25, "disq_effective_rate": 0.0360325621251071, "qual_ord_income": 2625, "qual_ltcg_gain": 5, "qual_gross": 17505, "qual_ord_tax": 630, "qual_ltcg_tax": 0.75, "qual_total_tax": 630.75, "qual_proceeds": 16874.25, "qual_effective_rate": 0.03603256212510711, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "7d81e9be3eb3ea11f9d34566749b5a41445566fd595731f88dc83e3c3d0bff75" }, { "name": "B_C3_at-qual-ord-floor-at-current-price-purchase-price-29-75-max-0-0", "policy_parameters": { "purchase_price": 29.75, "offering_price": 40, "current_price": 29.75, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 40, "current_price": 29.75, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 0, "disq_gross": 14875, "disq_ord_tax": 630, "disq_ltcg_tax": 0, "disq_total_tax": 630, "disq_proceeds": 14245, "disq_effective_rate": 0.042352941176470586, "qual_ord_income": 0, "qual_ltcg_gain": 0, "qual_gross": 14875, "qual_ord_tax": 0, "qual_ltcg_tax": 0, "qual_total_tax": 0, "qual_proceeds": 14875, "qual_effective_rate": 0, "benefit": 630, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "afed01c996f2d71324b0b3e9f376b40ad71f13e274032f048cc064d7e3129a72" }, { "name": "B_C3_past-qual-ord-floor-just-past-current-price-29-74-purchase-ord-in", "policy_parameters": { "purchase_price": 29.75, "offering_price": 40, "current_price": 29.74, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 40, "current_price": 29.74, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 0, "disq_gross": 14870, "disq_ord_tax": 630, "disq_ltcg_tax": 0, "disq_total_tax": 630, "disq_proceeds": 14240, "disq_effective_rate": 0.04236718224613315, "qual_ord_income": 0, "qual_ltcg_gain": 0, "qual_gross": 14870, "qual_ord_tax": 0, "qual_ltcg_tax": 0, "qual_total_tax": 0, "qual_proceeds": 14870, "qual_effective_rate": 0, "benefit": 630, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "49b03b306cd984338d5df1e93e7e11fcc4b081313de54918c2f13b7f95e01187" }, { "name": "B_C4_at-marginal-rate-at-single-24-32-boundary-ordinary-income-201-7", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 201775, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 201775, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "49be3b680018ea004c6a7a4a98b37473a61916f18c47213aded4fe1a2b3e0479" }, { "name": "B_C4_past-marginal-rate-just-past-boundary-ordinary-income-201-776-rat", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 201776, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 201776, "filing_status": "single", "marginal_rate": 0.32, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 840, "disq_ltcg_tax": 975, "disq_total_tax": 1815, "disq_proceeds": 22185, "disq_effective_rate": 0.075625, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 840, "qual_ltcg_tax": 975, "qual_total_tax": 1815, "qual_proceeds": 22185, "qual_effective_rate": 0.075625, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "3038db03884fa9e28e9f48ec6c057b2e7e0b135b82a80fbb635ef870c397b339" }, { "name": "B_C5_at-disq-ltcg-base-gain-exactly-at-the-15-20-single-ceiling-545-", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 45529.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 500000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 45529.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 500000, "filing_status": "single", "marginal_rate": 0.35, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 45494.75, "disq_gross": 45529.75, "disq_ord_tax": 1.8375, "disq_ltcg_tax": 6824.2125, "disq_total_tax": 6826.049999999999, "disq_proceeds": 38703.7, "disq_effective_rate": 0.14992504900641887, "qual_ord_income": 5.25, "qual_ltcg_gain": 45494.75, "qual_gross": 45529.75, "qual_ord_tax": 1.8375, "qual_ltcg_tax": 6824.2125, "qual_total_tax": 6826.049999999999, "qual_proceeds": 38703.7, "qual_effective_rate": 0.14992504900641887, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "64b327538291d89d4e069583c26a91c3bac99ca303c1a6b282e5b114a9f751b7" }, { "name": "B_C5_past-disq-ltcg-base-gain-just-past-the-15-20-single-ceiling-545-5", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 45530.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 500000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 45530.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 500000, "filing_status": "single", "marginal_rate": 0.35, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 45495.75, "disq_gross": 45530.75, "disq_ord_tax": 1.8375, "disq_ltcg_tax": 6824.412499999999, "disq_total_tax": 6826.249999999999, "disq_proceeds": 38704.5, "disq_effective_rate": 0.14992614881151747, "qual_ord_income": 5.25, "qual_ltcg_gain": 45495.75, "qual_gross": 45530.75, "qual_ord_tax": 1.8375, "qual_ltcg_tax": 6824.412499999999, "qual_total_tax": 6826.249999999999, "qual_proceeds": 38704.5, "qual_effective_rate": 0.14992614881151747, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "769e3df2b0204b77968af277da39997453a0781c452fb3ed520ebd8b481152ca" }, { "name": "B_C6_at-already-qualified-at-boundary-as-of-qualify-date-2026-01-02-", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-01-02" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": false, "domain_errors": [], "refusal_reason": null }, "golden_hash": "a99e67aaa4d6e2a8c9c432c35bf3bde37a757d921db12d99e35cc8b79eb25b5a" }, { "name": "B_C6_past-already-qualified-just-past-as-of-qualify-date-1-day-2026-01", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-01-03" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "6e39a5ec7634bcf29bd34ef248de29d060b3872ccfbca8bf8d0e45f488a18210" }, { "name": "B_C7_at-mfj-disq-ltcg-base-gain-exactly-at-the-0-15-mfj-ceiling-98-9", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48929.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 50000, "filing_status": "mfj", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48929.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 50000, "filing_status": "mfj", "marginal_rate": 0.12, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 48894.75, "disq_gross": 48929.75, "disq_ord_tax": 0.63, "disq_ltcg_tax": 0, "disq_total_tax": 0.63, "disq_proceeds": 48929.12, "disq_effective_rate": 0.000012875602266514749, "qual_ord_income": 5.25, "qual_ltcg_gain": 48894.75, "qual_gross": 48929.75, "qual_ord_tax": 0.63, "qual_ltcg_tax": 0, "qual_total_tax": 0.63, "qual_proceeds": 48929.12, "qual_effective_rate": 0.000012875602266514749, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "03a01e879a51363d625e5f9b83537b4312dd3c46eb3193e992638a09f5c1506d" }, { "name": "B_C7_past-mfj-disq-ltcg-base-gain-just-past-the-0-15-mfj-ceiling-98-90", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48930.75, "shares": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 50000, "filing_status": "mfj", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48930.75, "shares_exercised": 1, "grant_date": "2024-01-01", "purchase_date": "2024-07-01", "ordinary_income": 50000, "filing_status": "mfj", "marginal_rate": 0.12, "fmv_at_purchase": 35, "disq_ord_income": 5.25, "disq_ltcg_gain": 48895.75, "disq_gross": 48930.75, "disq_ord_tax": 0.63, "disq_ltcg_tax": 0.15, "disq_total_tax": 0.78, "disq_proceeds": 48929.97, "disq_effective_rate": 0.00001594089606229212, "qual_ord_income": 5.25, "qual_ltcg_gain": 48895.75, "qual_gross": 48930.75, "qual_ord_tax": 0.63, "qual_ltcg_tax": 0.15, "qual_total_tax": 0.78, "qual_proceeds": 48929.97, "qual_effective_rate": 0.00001594089606229212, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "a6bef3a4c1d8683ebb5fb78ffc739af06ed39fd31d8266b54cf9c612b04e999c" }, { "name": "B_C8_grant_later-qualify-date-max-grant-2024-01-01-2y-1d-2026-01-02-vs-purcha", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2025-06-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2025-06-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-06-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "59f480ea74a2f50a548ab4368fa1e913f66534a9b9070d5a3a52c026955ba817" }, { "name": "B_C8_purchase_later-qualify-date-max-flip-grant-2024-01-01-2y-1d-2026-01-02-vs-p", "policy_parameters": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares": 500, "grant_date": "2024-01-01", "purchase_date": "2024-02-01", "ordinary_income": 180000, "filing_status": "single", "as_of_date": "2026-10-08" }, "output_payload": { "purchase_price": 29.75, "offering_price": 35, "current_price": 48, "shares_exercised": 500, "grant_date": "2024-01-01", "purchase_date": "2024-02-01", "ordinary_income": 180000, "filing_status": "single", "marginal_rate": 0.24, "fmv_at_purchase": 35, "disq_ord_income": 2625, "disq_ltcg_gain": 6500, "disq_gross": 24000, "disq_ord_tax": 630, "disq_ltcg_tax": 975, "disq_total_tax": 1605, "disq_proceeds": 22395, "disq_effective_rate": 0.066875, "qual_ord_income": 2625, "qual_ltcg_gain": 6500, "qual_gross": 24000, "qual_ord_tax": 630, "qual_ltcg_tax": 975, "qual_total_tax": 1605, "qual_proceeds": 22395, "qual_effective_rate": 0.066875, "benefit": 0, "qualify_date": "2026-01-02", "already_qualified": true, "domain_errors": [], "refusal_reason": null }, "golden_hash": "0f48f9d9d7d433c1826b9d2052d7562ac2fa520c5c4230ab61212e1ac560e265" } ] }