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Estate Optimization Engine

Overview

Estate Optimization Engine is a jurisdiction-aware planning platform for evaluating wealth-transfer strategies. It is designed to support predictive analytics, scenario modeling, and tax-aware optimization across multiple countries.

The core design principle is:

  • jurisdiction modules are the legal and tax source of truth
  • core modules provide reusable types, orchestration, and calculation entry points

Current Scope

The repository is in early scaffold stage and currently includes a South Africa baseline jurisdiction package.

Jurisdiction-First Rule Model

The rule flow is intentionally one-directional:

  1. A jurisdiction module defines legal/tax baselines.
  2. Core tax rules dispatch to the jurisdiction provider.
  3. Scenario and optimizer layers consume the dispatched rules.

This avoids country-specific constants in core logic and makes adding new jurisdictions predictable.

This registry currently includes South Africa baseline version metadata and supported tax-year window.

Combined Tax Liability Calculator

The engine now calculates a single combined tax result for a South African estate scenario by aggregating:

  1. Estate duty
  2. CGT on deemed disposal at death
  3. Final income tax due
  4. Ongoing estate income tax provision

Key South African rules currently applied in this flow:

  • Estate duty primary and secondary rates with Section 4A abatement
  • Section 4(q) spouse deduction treatment
  • PBO bequest deduction support
  • CGT inclusion-rate handling by taxpayer class
  • Primary residence and annual exclusion handling for CGT inputs

Liquidity Gap Output

The engine now calculates liquidity sufficiency for settlement costs and taxes.

Immediate cash requirements include:

  • Combined tax liability
  • Debts and loans
  • Funeral and administration costs
  • Executor fee
  • Master's Office and conveyancing costs
  • Other settlement costs

Available liquidity includes:

  • Liquid assets inside the estate
  • External liquidity proceeds
  • Cash reserve

Legal Positioning

This project is a decision-support engine for planning analysis. It does not replace legal or tax advice and is not filing software. Production use requires professional review by qualified legal and tax practitioners.