Unified Root Trust

Numbers of record
50 / 50
4.5% · FERT 1.5 · reconciled

A finite, five-generation charitable trust

One indexed corpus, funded by a front-loaded ten-year gift, seeds every descendant at birth, gives a dependable annual amount to charity once established, and reaches a hard review point at year 140 — where it dissolves unless a non-beneficiary body renews it. It is deliberately finite: the far future belongs to the generation living it.

§1 Architecture — locked

Corpus & gift
One CPI-U-indexed pool. $10M committed base over a 10-year front-loaded window ($15M/$20M are upside). Front-loading a shorter window compounds a fuller corpus — the highest-leverage lever found.
Seeds
max($250K real, 1% NAV) per descendant at birth, capped by a single-arm 2.5%-NAV harvest budget. The floor is a target within harvest, not a guarantee; met at every generation on the central path.
Founders
The two first-generation founders each draw 2% NAV/yr, outside the cap, years 30–68 — peak-year liquidity.
Ongoing charity
Once NAV reaches the $50M base root, charity receives 0.50% of NAV/yr — a flat, human-free tap for the rest of the run.
Review / sunset
Year 140. Default is dissolution. Terminal corpus split 40% family / 60% charity; with the tap, the total each side receives is centrally near 50/50.
Renewal
A non-beneficiary body may, by supermajority and only if a gate passes, renew for a further term — amending operating rules within bands only. Charitable interest, anti-hoard and lineage rules are protected core.
Terminal rule
Family or foundation, never escheat, never revert to Settlor. Charitable remainder: AKF USA (EIN redacted).
Model defaults: 5% gross real (net 4.5%), fees 0.5%, fertility 1.5, generation length 30.

§1a Milestone ladder — heir sub-account layer

Unrestricted cash on an age schedule, no gatekeeper (percentages of the then-current invested heir balance): 15% at 25 · 30% at 30 · 40% at 40 · 50% at 50 · level quarterly annuity 55–95; residual reverts at death. Moves no number of record.

Dissolution ledger

What family and charity receive at dissolution, across the engine's grid. Three lenses — the return band, fertility sensitivity, and the stochastic percentiles. Every figure is engine-generated; nothing is computed in the browser.

Corpus at dissolution — family / charity division

Family
Charity
50 / 50
Family — at dissolution
Charity — at dissolution
Corpus @ 140
Family total
seeds + 40% corpus
Charity total
ongoing + 60% corpus
Descendants

MAP Generation ladder & funding at this cell

GenWhenPeopleFunded %

Definitions

The operative vocabulary of the model. Every term is defined as the instrument uses it — the mechanics that produce the numbers, not marketing.

Corpus
The single CPI-U-indexed investment pool. All figures are real (inflation-adjusted). Funded by a level gift over a 10-year front-loaded window.
Config B
The adopted funding architecture: a $10M committed base gift ($15M/$20M are conditional upside), 10-year front-loaded contribution window, single-arm seed budget.
Base root
A $50M real NAV threshold, defined as 5× the committed gift. Ongoing charity begins only once corpus first reaches it. NAV-only gate — no return measurement.
Seed / seed floor
Every lineal descendant is seeded at birth: max($250K real, 1% of NAV) per heir. The $250K floor is a target within available harvest, not a hard guarantee under a single-arm budget.
Single-arm harvest budget
The seed budget cap: 2.5% of NAV per year (Config B). The earlier trailing-growth second arm was removed. When heir counts scale with fertility, this cap can bind (see §11.3).
Founders draw
Each of the two first-generation founders draws 2% of NAV per year, outside the harvest cap, years 30–68 — peak-year liquidity by design.
Flat NAV tap
Ongoing charity, re-mechanized (v9.10): once NAV reaches the base root, the charitable recipient receives 0.50% of NAV each year. Fully human-free — one multiplication off observable NAV, non-gameable, trivially audited.
HWM bumper
The retired v9.9 high-water-mark ongoing-charity mechanism, replaced by the flat tap. Retained only as an engine parity toggle, not the live rule.
Terminal split
At the year-140 review, corpus is divided 40% family / 60% charity. Because seeds (family) are already paid and the tap (charity) already given, the total each side receives is a different number — near 50/50 centrally, but FERT-conditional.
Numbers of record
The engine-generated central figures at deterministic 4.5% net, FERT 1.5: corpus $337M, family $244M, charity $248M, total $492M, 50/50. Every figure regenerates from the engine and self-reconciles; none is transcribed.
FERT
Fertility — children per heir. Exogenous demographic input; the design has no mechanism to observe, influence, or preserve it. Default 1.5.
FERT qualifier
A standing discipline: any figure that depends on the birth series (corpus, split, funding %, headcount) must show its FERT assumption. A single-cell figure at FERT 1.5 is not a law.
Deterministic band
Corpus and split computed at fixed constant net returns of 4.0 / 4.5 / 5.0 / 5.5%. Absolute figures are always shown as this band — never a single point stated as robust.
P10 / P50 / P90
The only way stochastic quantities are reported — the 10th, 50th, 90th percentiles of a 3,000-path Monte Carlo. Never a mean; the median path is the honest central.
Base-root year
The year NAV first reaches the base root and ongoing charity begins. Central: year 83.
Review / sunset
Year 140 — five generations served, gen 6 just beginning. Default is dissolution unless the renewal body affirmatively acts.
Renewal
At the review, a non-beneficiary governance body may, by 4-of-5 supermajority and only if the gate passes, renew for a further term — amending operating rules within pre-set bands only.
Protected core
What renewal can never touch: the charitable purpose and recipient interest, the anti-hoard rules, and the lineage rules. Unamendable by construction.
Milestone ladder
The heir sub-account age schedule (15% at 25 · 30% at 30 · 40% at 40 · 50% at 50 · level annuity 55–95; residual reverts at death). Moves no number of record.
Family or foundation
The terminal rule: value never escheats and never reverts to the Settlor. If a lineage is extinct, its share flows to charity, not to a nonexistent family.

The record

The numbers of record, the durability picture, the renewal gate, and — deliberately foregrounded — what has been retracted and why. Corrections go on the record; they are never quietly fixed.

§3 Numbers of record — central, engine-reconciled

Corpus @ 140
4.5% · FERT 1.5
Family total
seeds + 40% corpus
Charity total
ongoing + 60% corpus
Split
total each side

§6 Legal & political durability

Current law
OBBBA (2025) permanently set the estate/gift/GST exemption at $15M/person from 2026 — the full committed gift is GST-shelterable now.
Standing risks
Live anti-dynasty proposals: GST cut beyond two generations, a non-grandfathered duration cap, a 2%/yr assets levy, a federal RAP. A 2%/yr levy compounds severely over 140 years.
Key finding
If the trust is within a levy's scope, the charitable remainder is destroyed first (charity −90% vs family −74% at year-30 enactment). Whether a 60%-charitable trust is in scope is the highest-value open legal question.
Posture gain
The flat tap makes a visible, dependable annual charitable distribution — a stronger §4947(a)(2) accumulation posture than 140 years of accumulation.
Legislative risk is modeled only as a scenario overlay, never as a trust lever.

§10 Renewal gate — year-140 review

§11 Sensitivity audit — retractions on the record

The 50/50 split is a FERT = 1.5 point, not a law.
At central 4.5% the split moves from 43 (FERT 1.0) to 62 (FERT 2.0), and across the full FERT × return band from 40 to 66. The 50/50 as a design goal stands; as a robust central prediction it does not. Family total is FERT-insensitive; charity total is FERT-driven, because charity is dominated by 60% of a corpus that shrinks as heirs multiply. Use the FERT lens to see it.
"100% funded at every generation" holds only for FERT ≤ 1.8.
At FERT = 2.0, generation-6 funding drops to 83% as the 2.5% harvest cap binds. Generations 2–5 stay fully funded across the whole range. The $250K seed floor was always a target within harvest, not a guarantee — this quantifies where it bends.
Founder-death paradox — a documented design property.
Early founder death increases family absolute dollars (the 4%-of-NAV draw costs more in foregone compounding than its own value) yet moves the split charity-ward (charity takes 60% of the larger corpus). Family-favorable in dollars, charity-favorable in share, simultaneously — an intended consequence of trading corpus for early liquidity.
Extinction edge case + an engine-accounting gap.
Single-line extinction shifts the split 6–9 points charity-ward. If both lines were extinct, the engine still labels 40% of corpus "family" — but the operative rule is family-or-foundation, so that value flows to charity. The gap is in engine reporting, not the design; numbers of record are unaffected.