# ExitYear (https://exityear.com)
> A free, private, client-side FIRE (Financial Independence, Retire Early) and retirement projection calculator.

## Core Tools & Utilities
- FIRE & Exit Calculator (/): Account-aware financial independence projections, tax modeling, and Monte Carlo simulations. Runs 100% in-browser with zero tracking.
- Plan Compare & Scenario Diffing (/compare): Side-by-side scenario modeling and delta analysis comparing baseline plans against alternative life choices.
- Paycheck Calculator (/paycheck): Gross-to-net pay estimates incorporating 2026 federal brackets, standard deductions, FICA limits, and 50-state tax rules.
- Healthcare Modeler (/healthcare): Early retirement ACA subsidy and health insurance cost estimations before Medicare age (65).
- Coast FIRE Calculator (/coast-fire): Standalone savings surplus/gap calculator and 5-year step horizon matrix.
- Buy vs Rent Calculator (/buy-vs-rent): 30-year opportunity cost and break-even equity comparison.
- Methodology & Tax Data (/methodology): Documentation of calculation methodology, nominal vs. real compounding, account-aware withdrawal ordering, and statutory data sources.

## Educational Guides
- Coast FIRE Guide (/guides/coast-fire): The math and milestones behind Coast FIRE.
- FIRE Types Explained (/guides/fire-types): Lean FIRE, Fat FIRE, Coast FIRE, and Barista FIRE definitions and withdrawal math.
- Tax & Debt Strategy (/guides/fire-with-taxes-and-debt): Tax-efficient withdrawal sequencing across 401(k), IRA, Roth, HSA, and brokerage accounts.
- Living off Dividends in Early Retirement (/guides/dividend-portfolios): Dividend growth, covered call yields, DRIP transitions at retirement, and living off cash flow without liquidating shares.
- Pre-59.5 Early Retirement Bridge (/guides/pre-59-bridge-planning): Penalty-free decumulation strategies, Roth contribution basis under IRC §408A(d)(4), and bridge account liquidity before age 59½ (IRC §72(t)).
- How to Use Guide (/how-to-use): Practical step-by-step walkthrough for inputting accounts and interpreting shortfall alerts.
- About the Project (/about): Origin, architecture, and privacy-first design principles.
- Privacy Policy (/privacy): Client-side privacy and data retention policy.
- Terms of Service (/terms): Mathematical modeling disclaimer and affiliate transparency disclosures.

## Calculation Engine Specifications
- **Model Basis:** All calculations are strictly nominal. Inflation applies to income, expenses, and withdrawals. Displayed "Today's Dollars" are deflated on presentation.
- **Account Ordering:** Tax-efficient withdrawal sequencing from Cash -> Brokerage -> Pre-tax (Traditional IRA / 401(k)) -> Tax-free (Roth / HSA).
- **Early Retirement Bridge (Pre-59½):** Non-retirement liquid assets (cash and brokerage) fund early retirement before age 59½. Roth IRA contribution basis (`asset.costBasis`) is accessible penalty-free and tax-free before age 59½ under IRC §408A(d)(4). Pre-tax early draws incur a statutory 10% penalty (IRC §72(t)).
- **Dividend Decoupling & DRIP:** Capital appreciation is decoupled from cash yield: `Price_Growth = max(0, Expected_Return - Dividend_Yield)`. During working years, dividends reinvest (DRIP); at retirement, dividends automatically route to household cash flow. In taxable accounts, DRIP increments cost basis and incurs current-year dividend tax drag.
- **Real Estate Treatment:** Illiquid by default; equity contributes to net worth but is not liquidated for living expenses.
- **Privacy Standard:** Zero backend, zero database, zero telemetry. All computations run in local JavaScript memory.