Note: Accounts and payers seen in 2024 or 2025 (older ones may be closed); latest 5498 per account and latest 1099-DIV/INT per payer. Employer-plan and annuity balances are not on transcripts.

Note: Per household and payer, the latest 1099-DIV / 1099-INT year on file in 2024-2025 (2023-only payers excluded); government payers and digital-asset brokers excluded; estimates under $1,000 dropped. Capitalization rates are rough (dividends ÷ 2%, interest ÷ 4%; payers that issue both forms ÷ a blended 2.9%, set so the household table adds up to the firm-wide per-form estimate in the top row) and will be wrong for growth, muni or money-market-heavy accounts. Same payer basis as the Household Asset Inventory. Results are firm-wide (no advisor assignment on file).

Note: Form 5498 Box 5, each account's latest year on file (2025 for most, else 2024); 2023-only accounts are left out. Workplace plans and inherited plans without a 5498 value are not included. Results are firm-wide (no advisor assignment on file).

Note: Computed in the browser from the household × institution inventory (5498 and 1099-DIV/INT payers). Capitalization: dividends ÷ 2%, interest ÷ 4%, payers issuing both ÷ a blended rate calibrated to the firm-wide estimate; estimates are rough for growth, muni or cash-heavy accounts. Results are firm-wide (no advisor assignment on file).

Note: Computed in the browser from the household × institution inventory (5498 and 1099-DIV/INT payers). Results are firm-wide (no advisor assignment on file).

Note: 1099-S gross proceeds 2024-2025 (deduped per household/amount); 1099-B only lots of $25k+ were pulled (the full 1099-B file exceeded the download cap) and payer names are not available, so the 50% test compares 2025 vs 2024 large-lot proceeds and requires $100k+ in 2025; 2025 data is incomplete where forms are still posting.

Note: Payer inventories (CPA 24, 26) and KYC proceeds (CEO 10).

Note: Age test: at least one household member reaches 59½ by Dec 31, 2026 (date of birth on file). Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies. Bank payers recognized by name (BANK, CREDIT UNION, SAVINGS, FEDERAL, N.A. etc.). Latest year with bank interest, 2023-2025.

Note: Mortgaged homes only (2024-2025 1098); older = SSA-1099 benefits or an RMD indicator in the household.

Note: W-2 Box 12 deferrals (Deferred Compensation, codes AA/BB/EE), 2019-2025; an employer counts as former when the client received no 2025 W-2 from that EIN but has a 2025 wage and income transcript on file. Dollar estimate is the sum of employee deferrals on file (a floor, no match or growth). Plans already rolled over cannot be excluded from W-2 data. No advisor-assignment data is on file, so results are firm-wide; the household table is the assignable list.

Note: Latest W-2 year; ages from the date of birth on file (Financial planner 3). Old 401(k)s = previous employers whose W-2s stopped (outputs/02_Wealth_Manager/03_*); deferrals on file cover W-2s from 2019.

Note: Joint-return households with two taxpayers on file; latest 5498 per account.

Note: 10-year deadline from the inherited-IRA deadline file (outputs/07_Estate_Planner/04_*) where matched.

Note: Latest 5498 tax year only; employer 401(k) deferrals are not included here.

Note: Latest return per household; visible assets exclude employer plans, real estate, business interests and cash that earns no interest.

Note: Latest 5498-SA per account (2023-2025); investment mix is not on transcripts.

Note: Every 5498-SA account with a Box 5 value of $500 or more. Dormant = latest year on file shows no contributions on the 5498-SA, no employer code W on the W-2 and no 1099-SA distribution; Idle = no contributions but some withdrawals; Stopped reporting = latest 5498-SA is 2024 or 2023. Distributions and employer contributions are known only where the client appears in the HSA-as-investment-account screen (Wealth manager 22); otherwise the account is classed on contributions alone. Results are firm-wide (no advisor assignment on file).

Note: Account transcript codes 176, 160/166, 270/276 and 922 on 1040 modules for tax years 2023-2025 (counted as years affected, deduped per household); balance due = balance plus accruals of $100+ on any 1040 module; Schedule C/E from return transcripts and K-1s from wage and income, 2023-2025.

Note: Ages from the date of birth on file (1120 of 2635 clients, as of Nov 05, 2026); the 1515 clients without one fall back to the proxy (459 rows rely on it). RMD/QCD: an IRA owner 73+ (RMD age) or 70½+ (QCD-eligible) by Dec 31, 2026, with a non-Roth IRA on the latest 5498; proxy = the 5498 RMD-for-next-year box on the client's latest 5498 (mostly 2025, so the RMD is due in 2026); QCD flag = Schedule A cash gifts on the latest return. Roth: pre-tax IRA (non-Roth 5498 FMV) of $50k+, taxable income at or below the 24% bracket, headroom of $10k+ to the top of the current bracket using 2025 brackets (MFS excluded). IRMAA: a household member 65+ by Dec 31 of the premium year (latest return year + 2, since IRMAA uses MAGI from two years earlier); proxy = SSA-1099 in 2024-2025. MAGI = AGI + tax-exempt interest from the latest return vs. 2026 tiers (MFS and HOH treated as single). No advisor-assignment data is on file, so results are firm-wide; the household table is the assignable list.

Note: One row per AGI band x segment (latest return year per household); Segment priority: 3921 ISO > Schedule C + K-1 > Schedule C > K-1 > none.

Note: Run on Sample Firm Dashboard's own book as an illustration (no target-firm data). Latest return year per household (2025 where filed, else 2024); K-1 = any 1065/1120-S/1041/other K-1 in the household's latest K-1 year; IRA values from each person's latest 5498.

Note: Payer inventories (CPA 24, 26, 27): firm relationships whose latest year is 2024.

Note: No advisor-assignment data is on file, so results are firm-wide; the household table is the assignable list.

Note: Payer inventories (CPA 24, 26): outside payers whose first year is 2025.

Note: 5498 and payer inventories; IRA trend is not shown because most 5498s on file are for 2025 only.

Note: RT filing status, exemption count and 'Address as filed' per taxpayer, 2024→2025 where both filed, else 2023→2024, deduped to households; addresses on transcripts are partially masked, so any text change counts; plus first 1099-R code 4 year.

Note: Filing status history 2021-2025 by taxpayer; Social Security numbers on each 1099, 1098 borrower names and per-account ownership are not available, so which assets belong to whom must come from the documents themselves. Alimony paid from the return (Form 1040 line).

Note: RT AGI, filing status and 'Exemption number' (dependents proxy); joint returns deduplicated to the household. Households with only one filed year on file are not compared.

Note: Insurer 1099-Rs (name keywords) 2023-2025. Surrender proxy = Total Distribution box checked or non-IRA withdrawal with Box 2a > 0, excluding annuity payments (D), death (4), normal IRA-style (7) and rollovers (G). Policy loans and lapses without a 1099-R are not visible.

Note: Carryforward estimated as the latest return's net Schedule D loss beyond the $3,000 annual limit (Schedule D net lines include prior carryovers); the transcripts have no separate carryover field.

Note: 2025 1099-B descriptions; employer match = a meaningful word shared with a W-2 employer name in the same household.

Note: Forms 3921/3922 per person, 2023–2025; ESPP spread uses Box 6 (price as if exercised on grant date) since the price-paid box was not downloaded; W-2 Box 12 code V (NSO exercise income) 2019–2025; AMT from the RT Form 6251 line per household (RT years 2023–2025 only).

Note: 1099-R Box 6 for 2023-2025; plan holdings themselves are not on transcripts.

Note: Uses the latest return (2025, else 2024) as the 2026 baseline; unrealized gains aren't on transcripts, so room is the ceiling minus income.

Note: 1099-DIV Box 2a; IRA-held funds don't issue 1099-DIVs, so every dollar here sits in a taxable account.

Note: All 2025 Form 1099-B documents; each document is one sale.

Note: 2025 1099-B lots with reported basis; wash-sale disallowed amounts are added back before the loss is counted.

Note: Federal only; NIIT and state tax would add to the gap.

Note: RT capital-loss carryover lines were not available, so carryover is inferred from Schedule D = −$3,000; only 1099-B wash-sale amounts and basis-not-reported flags were downloaded (full proceeds/basis detail not), 2024–2025; 1099-DIV Box 2a summed per household; latest RT year per household.

Note: Wash-sale amounts from 1099-B; broker split available for 2025 forms only.

Note: 2025 1099-B lots with reported basis, netted per household and broker.

Note: Latest return's Schedule A cash gifts (itemizers only) paired with 2025 long-term gains from 1099-B.

Note: Latest RT year per household with W&I 1099-INT/DIV for the same year summed across spouses; marginal rate from 2025 brackets. Bank interest is included in taxable interest; NIIT and state tax not modeled. Dividends and interest paid by a household's own closely held business (a 1099 payer, other than a financial institution, that also issues W-2s or K-1s to firm clients) are excluded from the investment-asset estimate.

Note: 2025 Form 1099-DA.

Note: 2025 1099-INT boxes 9-13 and 1099-DIV private-activity dividends; 1099-OID original issue discount.

Note: 2025 1099-DIV Box 5.

Note: 2025 1099-DIV Box 3.

Note: Box 8-11 aggregate and realized profit or loss on 2025 Forms 1099-B.

Note: 2025 1099-DIV Box 2d.

Note: Form 8997 Part 4 deferred gain totals on the latest return transcript; tax at the household's long-term rate (at least 15%).

Note: Checked 1099-DIV Section 1202 gain (2023-2024; the box isn't on 2025 transcripts) and Form 6251 QSBS (2023-2025): none found.

Note: Latest year of 1099-INT per payer (2023-2025); reserve = 6 × monthly after-tax income from the latest return.

Note: Latest 1098 (2024 or 2025) per household, lender and loan number; rate left blank when principal is under $5,000 or the ratio exceeds 20%. Box 3 origination date used for loan age; loans originated in the same year as the statement are flagged because interest covers a partial year. Remaining balance and term are not on the 1098.

Note: Only homes with a mortgage on a 2024 or 2025 Form 1098 can be valued (856 of 2,635 clients' households); the return-transcript address is masked by the IRS and paid-off homes have no 1098. Value = estimated original loan (Box 2 balance un-amortized on a 30-year schedule) / 80% LTV, grown by an approximate FHFA national house-price index from the origination year to 2026. No outside property database was queried; local market differences are not captured.

Note: 1099-INT Box 1 summed by household for the latest year each has one; yield assumed 4.0%. Spending data is not available, so cover ratios use after-tax income from use case 1. Money market sweeps at a brokerage may not issue a 1099-INT.

Note: Inflows are the sum of 1099-S gross proceeds, 1099-B proceeds over $100K and 1099-R distributions on the latest forms; 'document source of funds' = inflows above 2× verified AGI. Verified income is the latest return (AGI) and W-2 wages. Address changes compare the 2024 and 2025 filing addresses. The Operational-efficiency card 'KYC and source of funds' holds the compliance view of the same inflows.

Note: 1098-E interest (Box 1) for the latest year each household has one; borrower wages vs. other spouse wages come from W-2 Box 1 in the same year (other income not split). Loan balance, plan type and the borrower's actual AGI split are not on transcripts.

Note: Cohort = Wealth Manager rank 7 low-income-year households. Latest return (2025, else 2024) as the 2026 baseline with 2026 brackets; ages from the date of birth on file (1120 of 2635 clients), SSA-1099 / RMD indicators only as a fallback; state tax and ACA credit loss not modeled.

Note: Latest RT year per household (2025 where filed, else 2024) with 2025 brackets; W-2 Box 1 summed per household for the change; pre-tax IRA from latest 5498 Box 5. State tax and IRMAA effects not modeled.

Note: Latest return (2025, else 2024) used as the 2026 baseline with 2025 brackets.

Note: Schedule A charitable lines and itemized vs standard deduction from 2023-2025 returns (latest year shown; three-year totals). Only itemizers' giving is visible; carryover is the Schedule A carryover line. Standard deduction reference is 2025 amounts when the return lacks one.

Note: Ages from the date of birth on file (1120 of 2635 clients, as of Nov 05, 2026); the 1515 clients without one fall back to the proxy (SSA-1099 benefits, ≈62+, or a 5498 RMD indicator; 178 rows rely on it). Medicare age = a household member 65+ by Dec 31 of the premium year (2026 for 2024 MAGI, 2027 for 2025 MAGI), since IRMAA uses MAGI from two years earlier. MAGI = RT AGI + tax-exempt interest; MFS/HOH tested on single tiers (MFS actually uses separate tiers).

Note: Latest RT year per household (2025 where filed, else 2024) against 2025 Roth phase-out tops (MFJ $246K, single/HOH $165K, MFS $10K); pre-tax = traditional/SEP/SIMPLE IRA 5498 Box 5 for all household members.

Note: Latest year per household with an SSA-1099; benefits are SSA-1099 net benefits summed across spouses; taxable benefits and AGI from the joint return. Statutory thresholds of $25K/$34K single and $32K/$44K joint (not indexed); MFS treated as zero threshold.

Note: RT Form 8960 NIIT line, latest year with NIIT per household (2023–2025); components from W&I 1099-INT/DIV summed per household and 1099-B sales ≥ $25K only (full 1099-B not downloaded).

Note: Latest filed year per household; 2025 bracket tables and standard deduction applied to that year's taxable income regardless of year; room_in_bracket is blank for the 37% bracket. QBI deduction is the Form 8995 computer amount; filing status from the return.

Note: Latest year per household with Schedule E totals, 1099-MISC rents or a K-1 real estate amount. Stand-ins for Form 8582: Schedule E rental losses, partnership/corporation and estate/trust passive loss lines, and the return's 'passive loss not reported on Form 8582' indicator. Carryforward balances are not available. Mortgage balance and rate are the household's 1098 loans (all properties), shown for context.

Note: Return transcript Form 4952 line, latest year on file.

Note: Filed returns 2023-2025, household level; education credit skipped above AGI $180K MFJ / $90K other; foreign tax under $50 ignored; estimated benefit = foreign tax paid or min(tuition, $2,500) — an upper bound; Treasury interest is federal box 3 and its state treatment is not on transcripts.

Note: W&I W-2 box 4 per person summed across distinct employer EINs vs 2023 $9,932.40 / 2024 $10,453.20 / 2025 $10,918.20; whether the credit was claimed is not checked (RT line not downloaded).

Note: W&I 1099-DIV Box 7 summed per household-year vs RT foreign tax credit lines for the same filed year; 1099-INT foreign tax had no rows; only years with a 1040 on file are tested.

Note: No child taxpayer could be matched by name to a dependent listed on a parent return, so the screen uses 1099-INT/DIV recipient lines that name a custodian, UTMA/UGMA, minor or FBO account (2023-2025). Thresholds $2,500/$2,600/$2,700 by year. Date of birth, the child's own 1099s and Form 8615 are not available; children with their own 8821 should be pulled separately.

Note: Ages from the date of birth on file (1120 of 2635 clients, as of Nov 05, 2026); the 1515 clients without one fall back to the proxy (5498 RMD-required checkbox or RMD amount on the client's latest 5498, ≈73+; 311 households rely on it). RMD age = 73+ by Dec 31, 2026; QCD-eligible = 70½+ by then, with a pre-tax IRA on the latest 5498. 1099-R code 7 gross distributions; RT standard vs itemized and Schedule A contributions, latest RT year per household.

Note: IRA balances are year-end FMV from the latest 5498 per household (Roth where the Roth box is checked; SEP/SIMPLE counted as pre-tax). Taxable assets are estimated as ordinary dividends / 2% plus 1099-INT interest / 4%. 401(k) and brokerage balances not reported on a 5498 are not visible.

Note: Latest filed year per household. Refund / amount owed from the return; withholding, estimates and penalty lines from the return; TC 806 (withholding credit) and TC 176 (penalty for not pre-paying tax) from the account transcript, deduped per household. Prior-year tax used for the safe harbor is the prior filed year if present.

Note: Each person's latest W-2 year (2024 or 2025); deferrals = W-2 deferred compensation plus Roth AA/BB/EE; limit is base 401(k) deferral for that year without catch-up. SEP/SIMPLE and IRA contributions come from 5498. HSA contributions from 5498-SA Box 2; compare to $4,300 self / $8,550 family (2025).

Note: Ages come from the date of birth on file (1,120 of 2,635 clients); catch-up eligibility is age 50+ by Dec 31 of the W-2 year. Clients without a date of birth fall back to the proxy (SSA-1099 benefits 62+, 5498 RMD indicator 73+, 1099-R code 7 59.5+ or a deferral above the base limit). Limit and catch-up per 2025 rules ($23,500 + $7,500), earlier years use that year's base limit. Persons with W-2 pay of $30K+ in 2024/2025.

Note: 5498-SA contributions ('Current' box) and FMV, latest year per person (2023–2025), compared with W-2 Box 12 code W employer HSA contributions (the larger of the two is used, since 5498-SA Box 2 already includes employer money); year-specific limits (2023 $3,850/$7,750, 2024 $4,150/$8,300, 2025 $4,300/$8,550), flagged below 90%; 1099-SA gross distributions same year. 55+ catch-up applied by age at Dec 31 of the contribution year, from the date of birth on file (1120 of 2635 clients; none assumed for the 1515 without one). HDHP eligibility and Medicare enrollment not visible.

Note: 1098-T Box 1/5 and 1099-Q Boxes 1–2 summed per household-year (2023–2025) vs RT education credit lines; few 1098-Ts on file (32).

Note: No 1095-A data exists on the transcripts, so the screen uses the return's premium tax credit lines (Form 8962): total credit, advance payments, net credit and excess repayment. Household size = exemption count on the return; cliff = 4 x the poverty guideline used for that coverage year. Latest year with credits per household. Early-retiree status is not on file.

Note: Latest return year per household (2025 where filed, else 2024); Schedule C counts when net profit is at least $10k in absolute value or gross receipts at least $25k; partnership K-1s count only with guaranteed payments or ordinary business income of $10k or more (passive LPs excluded); 941 modules exist only for entity clients. Schedule F detail not on the pulled transcripts.

Note: W&I K-1 1065 / 1120-S box 1 ordinary income, latest year per entity 2023–2025 (≥$25K or ≥50% stock); RT Schedule C line 31 (all occurrences) latest year ≥$50K, household level. Ownership % only on 1120-S K-1s; partnership capital and entity values are not used as asset values.

Note: Visible investments = 5498 values plus taxable balances estimated from income; business value itself is not on transcripts.

Note: W&I 2024-2025 K-1 1120-S box 1 matched to W-2s whose employer EIN equals the S-corp EIN, per person, latest year per S-corp; K-1 shows income share, not actual distributions; wages from a related payroll entity under another EIN would be missed.

Note: From W&I K-1 1120-S and 1065 (2023-2025, latest year per entity). Ordinary income plus guaranteed payments >= $25K (floor chosen to screen out passive/rental partnerships). Partner count beyond firm clients is not on the K-1; 1065 ownership % is not available.

Note: Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies. W-2 Box 12 Code Y (2023-2025; Code Z has no rows). 'At max' = deferrals (incl. Roth 401k/403b) >= 95% of base limit (22,500/23,000/23,500; catch-up not credited). Latest W-2 year per person (2023-2025).

Note: Latest RT year per household: Schedule C net profit (RT) plus K-1 1065/1120-S ordinary income (W&I, summed per household); plan deduction = RT Keogh/SEP line (absent = $0); owners whose own entity (W-2 employer EIN = K-1 issuer EIN) issued a W-2 with Box 12 deferrals or the Box 13 retirement-plan indicator are treated as having a plan.

Note: Latest year per household with $1,000+ of 1099-NEC (Box 1) plus 1099-K gross (Box 1a). Schedule C net profit, self-employment tax and SEP/Keogh deduction from the return transcript; 1099-K gross may include non-business payments.

Note: RT line SE health insurance deduction 2023-2025 (latest per household). 1095-A is not on file (0 documents). SE income-only households require >= $20K Schedule SE income.

Note: RT Schedule C line 31 (all occurrences summed) and Schedule SE tax, latest of 2024/2025 per household; savings are an illustrative estimate, not advice.

Note: Schedule C line 26 wages exist only for 2023-2024 returns in the data (a few households); line 14 is absent (Employee benefit programs returned no rows). Proxy deductions checked over 2023-2025.

Note: Business 941/940 account transcripts for all years; quarter-level split not available from search_transactions (counted per year); civil penalty module query returned no rows; 2026 Q3 returns are due October 31, 2026.

Note: W&I 5498 (latest 5498 year per client, mostly 2025) and 5498-SA (latest year) per person; 401(k)/403(b), annuities and life insurance also pass by beneficiary form but do not issue 5498s. Inherited accounts detected from 'BENE/INH/BENEF' in the 5498 recipient name.

Note: Pre-tax = traditional/SEP/SIMPLE 5498 Box 5, latest 5498 year, household sum; RT taxable income and status from latest filed year (2025 where available); 2025 brackets used; heirs' brackets are unknown. RMD age = any household member 73+ by Dec 31, 2026; years to first RMD from the nearest member's RMD start age (blank without a DOB). Ages come from the date of birth on file (1,120 of 2,635 clients), computed to Nov 05, 2026 (IRS age tests to Dec 31, 2026); for the 1515 clients without one, document proxies are used instead (5498 RMD indicator ≈73+, SSA-1099 benefits ≈62+, 1099-R code 7 ≈59½+).

Note: Estimated investable assets = 5498 Box 5 (all IRAs, latest 5498 year) + 1099-DIV Box 1a ÷ 2% + 1099-INT Box 1 ÷ 4% (latest year per payer); an ESTIMATE — transcripts do not show home values, 401(k) balances, business values or life-insurance face amounts. Mortgage principal (1098 Box 2) and K-1 ordinary income are shown as separate context columns, not asset values. Filing status = latest RT year (2025 where filed, else 2024/2023). Domicile state is not on transcripts (RT address is masked), so state exposure is a prompt, not a test. Dividends and interest paid by a household's own closely held business (a 1099 payer, other than a financial institution, that also issues W-2s or K-1s to firm clients) are excluded from the investment-asset estimate.

Note: RT latest year with AGI (2025 where filed, else 2024/2023), household level; after-tax income = AGI − total tax (living costs unknown); dependents = RT exemption number. Estimated investable assets = 5498 Box 5 (all IRAs, latest 5498 year) + 1099-DIV Box 1a ÷ 2% + 1099-INT Box 1 ÷ 4% (latest year per payer); an ESTIMATE — transcripts do not show home values, 401(k) balances, business values or life-insurance face amounts. Dividends and interest paid by a household's own closely held business (a 1099 payer, other than a financial institution, that also issues W-2s or K-1s to firm clients) are excluded from the investment-asset estimate.

Note: Taxable assets = 1099-DIV Box 1a ÷ 2% + 1099-INT Box 1 ÷ 4% (latest year per payer) — an estimate; older household = any living member aged 65+ (age band = oldest such member); 1099-B proceeds only for lots ≥$25K in 2024–2025, without basis. Ages come from the date of birth on file (1,120 of 2,635 clients), computed to Nov 05, 2026 (IRS age tests to Dec 31, 2026); for the 1515 clients without one, document proxies are used instead (5498 RMD indicator ≈73+, SSA-1099 benefits ≈62+, 1099-R code 7 ≈59½+).

Note: RT Schedule A cash + non-cash (Form 8283) gifts 2023–2025 summed, household level — only itemizers are visible (standard-deduction donors and QCDs are not); pre-tax IRA = traditional/SEP/SIMPLE 5498 Box 5, latest year. QCD / RMD age = any household member 70½+ today / 73+ by year-end. Ages come from the date of birth on file (1,120 of 2,635 clients), computed to Nov 05, 2026 (IRS age tests to Dec 31, 2026); for the 1515 clients without one, document proxies are used instead (5498 RMD indicator ≈73+, SSA-1099 benefits ≈62+, 1099-R code 7 ≈59½+).

Note: 1099-R distribution code 4 (death), 2023–2025; balances matched to the client's latest 5498 Box 5 at the same issuer/account. Date of death and beneficiary type are not on transcripts.

Note: RT filing status 2021–2025 per person; excludes cases where the former joint spouse still files (likely divorce). Date of death is not on transcripts: the last joint-return year is used as the death year and Dec 31 of that year + 5 years as the deadline proxy (the true deadline may be earlier in that year). SSA-1099 shows totals only, so the survivor-benefit signal is a year-over-year jump; no TC 540 (deceased) data was downloaded. Many 2025 returns are not yet filed, so 2025 status changes are under-counted; joint-to-single with no spouse on file can also be a divorce. Survivor age is from the date of birth on file (1,120 of 2,635 clients; blank where none).

Note: Ages come from the date of birth on file (1,120 of 2,635 clients), computed to Nov 05, 2026 (IRS age tests to Dec 31, 2026); for the 1515 clients without one, document proxies are used instead (5498 RMD indicator ≈73+, SSA-1099 benefits ≈62+, 1099-R code 7 ≈59½+). Age = oldest living household member (a former joint spouse who stopped filing is excluded); rmd_indicator / ssa_benefits / normal_distribution_code7 columns show the document signals for context. Latest RT filing status (Single, HOH, QW) plus joint-to-single cases from rank 2. Existing POAs/directives are not on transcripts.

Note: No death indicator exists on transcripts, so decedents are proxied by filing-status change or disappearance of returns/W&I after 2023; beneficiary rows use 1099-R distribution code 4 for 2023-2025. Estate/trust rows are Form 1041 accounts. All of these need confirmation from the client file.

Note: W&I 1099-R 2023–2025 and latest-year 5498 from payers identified as insurers by name keywords (LIFE, INSURANCE, ASSURANCE, ANNUITY, known carriers); these are annuities/insurer IRAs, a proxy for an insurer relationship — pure life policies do not issue these forms. Estimated investable assets = 5498 Box 5 (all IRAs, latest 5498 year) + 1099-DIV Box 1a ÷ 2% + 1099-INT Box 1 ÷ 4% (latest year per payer); an ESTIMATE — transcripts do not show home values, 401(k) balances, business values or life-insurance face amounts.

Note: Business 1041 account transcripts (all years); W&I 1099-R code 4 and K-1 1041 for 2024-2025; RT filing status 2023-2025; date of death is not on transcripts, so the decedent's final 1040 cannot be identified directly.

Note: W&I Schedule K-1 (1041) 2023–2025 per person; income = interest + dividends + capital gains + other portfolio + rental + business boxes. Revocable/grantor trusts usually issue no K-1, so living trusts are not visible here. 1041 account-transcript modules identify trust/estate taxpayers the firm has on file.

Note: W&I 1098 2023–2025: property state parsed from 'Address of Property Securing Mortgage' (present on ~1/3 of 1098s; blank usually means the mailing address) and 'Number of Mortgaged Properties'; RT 'Address as filed' is masked to its first characters on transcripts, so the filing-address state is almost never available and the firm's predominant 1098 property state (TX) is used only as a weak out-of-area hint.

Note: W&I 1099-DA exists for tax year 2025 only (first year of broker reporting); 1099-K 2023–2025 included only where the payer name is a crypto exchange or payment app with crypto (most 1099-Ks are marketplace/card sales and excluded); NFTs and self-custodied assets do not appear on transcripts. older_household = any living household member aged 65+. Ages come from the date of birth on file (1,120 of 2,635 clients), computed to Nov 05, 2026 (IRS age tests to Dec 31, 2026); for the 1515 clients without one, document proxies are used instead (5498 RMD indicator ≈73+, SSA-1099 benefits ≈62+, 1099-R code 7 ≈59½+).

Note: Personal 1040 account transcripts (search_accounts balance > 0, household level, balance + accruals); TC 582 liens and TC 971 installment-agreement actions all years; illiquid share uses income as a proxy (K-1 ordinary, Schedule C, Schedule E rents vs dividends + interest) because business and real-estate values are not on transcripts; mortgage principal shown as context only.

Note: Earned income = latest year (2023-2025) with W-2/Schedule C/K-1 data; K-1 spouse duplicates collapsed by entity. Dependents = exemption number minus filers (approximation). Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies. Existing coverage unknown.

Note: Deferrals come from the W-2 Deferred Compensation field (Box 12 D/E/G etc.); Schedule C depreciation (line 13) is only available for 2023-2024 returns. Estimates, not underwriting. Households whose oldest member is 65+ are excluded. Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies.

Note: Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies. No-DOB households use SSA-1099 or 1099-R code 7 without an RMD indicator (about 59.5-72). 1099-LTC from W&I (1 document). Threshold $250K is a screening choice.

Note: Insurer payers identified by name keywords (LIFE, INSURANCE, ASSURANCE, ANNUITY, plus known carriers); latest year per contract within 2023-2025. 1099-R rows use codes D/7; 5498 rows show Box 5 FMV.

Note: Ages come from the date of birth on file (1,120 of 2,635 clients), computed as of Nov 05, 2026; clients or households with no DOB on file fall back to SSA-1099 (62+), 5498 RMD (73+) and 1099-R code 7 (59.5+) proxies. Clients with no DOB are included only if they have SSA-1099 Box 5 benefits in 2023-2025. 'New' = SSA in 2025 but not 2023-24 (or 2024 but not 2023). MAGI approximated as AGI + tax-exempt interest.