{
  "tool_id": "art-760-espp-break-even-optimal-sell",
  "kernel_id": "art-760-espp-break-even-optimal-sell",
  "display_name": "ESPP Break-Even & Optimal Sell",
  "tool_version": "1.0.0",
  "mandate_type": "compensation_benefits",
  "purpose": "ESPP disposition comparator ported from ApexLogics Apex #110 (AL-117). For an ESPP purchase (price paid after the 15% statutory discount, offering-price FMV at grant, current price, shares, grant and purchase dates) and a tax profile (ordinary income, single/MFJ filing, optional as-of date), the node computes the disqualifying and qualifying disposition outcomes side by side: ordinary income (the discount, or its IRC 423(c)-capped qualifying analog), LTCG tax at the 2026 section 1(h) thresholds layered on ordinary income, the marginal ordinary rate from the 2026 section 1 tables, the break-even qualifying-disposition date (later of grant + 2 years + 1 day and purchase + 1 year + 1 day), and after-tax proceeds under each path. Tax constants are Rev. Proc. 2025-32 and IRC 423, fetched and quoted in the payload CITES.md. Out of scope: state tax, AMT, employment-tax treatment, wash-sale rules.",
  "control_description": "ESPP disposition comparator ported from ApexLogics Apex #110 (AL-117). For an ESPP purchase (price paid after the 15% statutory discount, offering-price FMV at grant, current price, shares, grant and purchase dates) and a tax profile (ordinary income, single/MFJ filing, optional as-of date), the node computes the disqualifying and qualifying disposition outcomes side by side: ordinary income (the discount, or its IRC 423(c)-capped qualifying analog), LTCG tax at the 2026 section 1(h) thresholds layered on ordinary income, the marginal ordinary rate from the 2026 section 1 tables, the break-even qualifying-disposition date (later of grant + 2 years + 1 day and purchase + 1 year + 1 day), and after-tax proceeds under each path. Tax constants are Rev. Proc. 2025-32 and IRC 423, fetched and quoted in the payload CITES.md. Out of scope: state tax, AMT, employment-tax treatment, wash-sale rules.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:bfdfad68ef74e4bf837405730e2352a16e0b593d907e51738f4dbccc36d7f42e",
  "trust_label": "deferred: deterministic source published, zkVM proof not yet generated; New gpu:false node, art-760-espp-break-even-optimal-sell, built 2026-10-19 (APEX-PORT-110B-LAND-1). Float bracket-walk arithmetic over two fixed rate tables with no digest inside compute(); expected FAST on GPU-CYCLE-PREFLIGHT-1 static pre-screen (no transcendentals, no iteration bound taken from policy_parameters, no in-guest signature or hash verification). The single clock branch (already_qualified) is eliminated by the optional as_of_date input; excluded from section-18 proving until the next batch (SPEC.md section 18).",
  "data_vintage": "2026-10-21",
  "last_validated": "2026-10-21",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "deferred",
  "wave": 134,
  "source_url": "https://ainumbers.co/chaingraph/art-760-espp-break-even-optimal-sell.html",
  "generated_at": "2026-10-24T07:01:35.980Z"
}