Young adult from HNW family, custodial accounts, trust distributions, financial education, kiddie tax.
E-03 models the teen and young-adult beneficiary of HNW family wealth: UTMA/UGMA custodial accounts approaching age-of-majority, trust distributions starting to flow, and the first Roth IRA being opened against earned summer-job income. It is the cleanest test for kiddie-tax, custodial-to-individual conversion, and minor-account UX.
E-03 exists because the minor-and-young-adult beneficiary creates a specific cluster of tax, custodial, and UX edge cases that mainstream financial software handles poorly. The kiddie tax under §1(g) imposes the parent's marginal rate on unearned income above $2,600 (2024) for dependent children under 19 (or 24 if full-time student) — a rule that affects roughly half the corpus given the wealth flowing through. UTMA/UGMA custodial accounts terminate at the state's age of majority (18 in some states, 21 in most, 25 in California by election) and convert to the beneficiary's outright ownership, an event that custodial-platform software must handle with KYC re-papering and statement re-titling. First-Roth-IRA-with-earned-income scenarios apply where the young adult has W-2 or self-employment income — even $500 of summer babysitting counts, and the funding can come from parents as a gift up to the contribution limit. The corpus surfaces these surfaces together at realistic balances.
The financial signature is unusual and diagnostic: median gross income of $236,898 (the income field captures household-level resources including trust distributions and reportable custodial-account income, not the minor's earned wages alone), net-worth median of $627,721, and liquid net worth of $305,393. The age distribution is the structural anchor — median adult-member age of 20, range 16–25 — and the corpus deliberately includes ages below 18 because UTMA/UGMA and trust beneficiaries do not have a minimum-age policy at the household-member level. All 28 households file single, and dependents are present in only 11% of cases (the beneficiary is the household, not yet head-of-family). 11 of 28 are homeowners — typically a property held in trust for the beneficiary or in a parent-funded down-payment structure.
What distinguishes E-03 from E-01 (millennial inheritor) is the age axis and the custodial-vs-outright posture. E-01 is the post-22-or-so adult-child receiving an inheritance outright into an inherited IRA or taxable account with the SECURE Act 10-year rule in play. E-03 is pre-majority or just post-majority, with the assets held in UTMA, UGMA, 2503(c) minor's trust, or grantor-administered trust structures, and the kiddie-tax regime as the dominant tax surface. The first-Roth, first-brokerage, and first-tax-return events also live here — making E-03 a uniquely high-friction onboarding test for any product that targets next-generation client engagement.
Aggregated across the 28 E-03 households in the shipped v3 corpus corpus. Numbers describe the corpus, not population claims.
Liam is 16 — a minor beneficiary on the upper end of the E-03 wealth distribution, with $919k net worth dominated by $561k of liquid assets held custodially. The $237k household-level income largely reflects trust distributions and reportable custodial unearned income rather than wage earnings. He is on track for retirement (the long horizon does that work) and behind on the home-purchase goal. This is the household that breaks any KYC flow assuming a primary household member is 18+ and any tax engine that runs the standard schedule instead of Form 8615.
Every E-03 household ships with — at minimum — these JSON fields populated. The full schema is documented in the data set you purchase.
Three buyer profiles draw on E-03 heavily. Youth-banking and custodial-account platforms use the corpus to validate UTMA/UGMA onboarding, age-of-majority conversion workflow, and parent-controlled-then-beneficiary-controlled access transitions. Tax-software teams test Form 8615 kiddie-tax computation, the §1(g) unearned-income tier, and the dependent-with-investment-income return that frequently must be filed alongside the parents' return. Trust-administration platforms (estate-planning software on the beneficiary side) use the corpus to populate next-generation beneficiary onboarding and trust-distribution disclosure flows. Wealth platforms running family-office-lite tiers also draw on E-03 for the 'grandchild on the household plan' scenarios where the platform must show an aggregated multi-generational view without commingling reportable balance.
E-03 is calibrated as the pre-or-just-post-majority beneficiary of HNW family wealth. Adult-child outright inheritances (post-22 inherited IRA cases with the 10-year rule running) belong in E-01, not here. Mass-market and mass-affluent young adults without trust or custodial wealth are F-01 or F-02 — E-03 is specifically the affluent-tier-with-trust-structure case. Disability-tier minor beneficiaries with ABLE-account interplay are X-04 (neurodiverse / disability household). College students with student-loan-heavy profiles but no inheritance belong in SL-02 or F-01. Finally, the corpus does not model the specific trust instrument (2503(c) minor's trust, Crummey, GST-skip dynasty) as a discrete field — buyers needing that granularity should treat the trust type as an overlay.
Income, asset, and age bands were anchored during v3 synthesis to Federal Reserve SCF 2022 data on family-wealth-transfer recipients under 25 and to Cerulli HNW intergenerational-transfer benchmarks. The state distribution (TX, CO, FL, SC concentration) reflects no-state-income-tax jurisdictions favored for UTMA/UGMA custodianship to minimize annual unearned-income drag. The corpus deliberately includes ages 16–17 because UTMA/UGMA beneficiaries do not have a household-level minimum-age policy in this product, and the testing surface (custodial onboarding, future-account-promise UX, kiddie-tax-eligible) most concentrates in that pre-majority window. Per CLAUDE.md §9, the v3 corpus is frozen and not regenerable; calibration descriptions reflect synthesis intent rather than auditable quantile fits.
E-01 (millennial inheritor) is the post-22 adult-child case with the SECURE Act 10-year rule on inherited IRAs. E-03 is the pre-or-just-post-majority case with kiddie-tax and custodial-account dynamics.
E-02 (estate-planning grantor) is the upstream side: the parent or grandparent funding the trusts that the E-03 household receives distributions from.
F-01 (new-graduate tech worker) is the mass-affluent young adult building wealth from W-2 income with no trust or custodial backing. E-03 is the same age band but with HNW family-wealth backing.
H-03 (UHNW $10M+) is where the family balance sheet lives. E-03 is the next-generation beneficiary slice of that balance sheet, with the household-level reportable activity scoped to the minor.
E-03 — Next-Gen Wealth Recipient (Teen / Young Adult) represents the minor or young-adult beneficiary of HNW family wealth, with UTMA/UGMA custodial accounts, trust distributions, and the first-Roth-on-earned-income scenarios in play. The corpus is calibrated for custodial onboarding, kiddie-tax, and the age-of-majority conversion event.
Intentionally. UTMA/UGMA beneficiaries do not have a household-member minimum-age policy in Synthetic Wealth Data Sets, and the testing surface — custodial onboarding, kiddie-tax computation, future-account-promise UX — most concentrates in the pre-majority window. See the inline comment in archetypes-v3.ts for the design rationale.
Not primarily. The combinedGrossIncome at the household level captures total reportable resources including trust distributions and custodial-account unearned income that flow to the beneficiary, not just W-2 wages. A 16-year-old at $237k reflects trust-and-custodial income shape, which is exactly what makes the kiddie-tax computation diagnostic.
IRC §1(g) imposes the parent's marginal tax rate on unearned income above the threshold ($2,600 in 2024) for dependent children under 19, or 24 if full-time student. Form 8615 is the reporting mechanism. Most E-03 households are above the threshold, making this a primary tax-software surface.
Age and structure. E-01 is the post-22 adult-child receiving an outright inheritance, with the SECURE Act 10-year rule on inherited IRAs running. E-03 is pre-or-just-post-majority with assets in UTMA/UGMA or trust structures, kiddie-tax regime, and the custodial-to-individual conversion event as the diagnostic moment.
E-03 is tagged for six bundles — B02, B09, B12, B14, B19, and B30 — covering tax planning, education/529 planning, estate planning, behavioral finance, student-debt patterns, and transitional-household coverage.
No. The shipped v3 corpus is frozen and not regenerable from current code (CLAUDE.md §9). Sampler improvements land in a future v4 release with per-archetype golden fixtures in CI to prevent silent drift.
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