Project notes

Decumulator is a wealth-management tool focused on the spend-down phase of retirement — telling retirees how much to withdraw each month and from which accounts, with joint optimization across Roth conversions, Social Security claiming, ACA premium subsidies, IRMAA cliffs, and pre-59½ access strategies.

The product wedge is the pre-Medicare ACA-bridge household: ages 50–64, $1–5M in assets, meaningful pre-tax balance, on the ACA marketplace. The current consumer tools (Boldin, ProjectionLab, Pralana) serve this segment poorly: Boldin punts on ACA modeling and has no first-class 72(t) support; Pralana has the math but a spreadsheet UX; ProjectionLab has been credibly criticized for flattering guardrail outcomes.

The Phase 1 engine (passes 1–7) is now complete: federal tax, SS taxability, LTCG stacking, three MAGI engines, IRMAA tiers + cliffs, NIIT, RMD with Uniform Lifetime Table, Roth 5-year clocks, 72(t) SEPP, wash sale, state engines for CA/NY/PA/FL/TX/WA, the year simulator, and a FastAPI HTTP surface. This Next.js app (passes 8+) is the consumer-facing layer.