UHNW household, family office, complex multi-generational estate plan, private foundation, direct investments.
H-03 represents the $10M+ family-office household where multi-generational planning, private foundations, and direct alternatives dominate the planning surface. Median net worth $125M makes this the heaviest-balance-sheet archetype in the corpus — and the canonical fixture for any product that has to scale through eight figures.
H-03 exists because UHNW operations don't look like scaled-up HNW. The household has a family office (single- or multi-family), a private foundation under §509(a) governing $1M–$10M+ annual giving, dynasty trusts running under jurisdictional GST-exempt rules (typically South Dakota, Nevada, or Delaware sited), and a meaningful share of net worth in direct alternatives — private equity LP commitments held to maturity, single-family-office co-invests, direct real estate development, art and collectibles requiring specialized custody and valuation. The federal estate tax exemption ($13.61M per individual in 2024, sunsetting to roughly half in 2026) is actively pressured — lifetime gift exemption is being burned through with deliberate timing around the sunset, and GST-exempt allocations on every transfer matter. State estate-tax exposure (NY threshold $6.94M, MA $2M, OR $1M) is a structural feature: the corpus's NY/CA/NJ concentration reflects where the state-tax surface bites hardest. §2503(b) annual exclusion gifting and §2503(e) direct medical/tuition payments are routine. Below this archetype (H-02), the structures exist but at smaller scale and without the bespoke jurisdictional planning; above it (private wealth at $100M+), the corpus thins out and family-specific structures don't generalize.
Cash-flow shape is investment-income-dominant rather than W-2-dominant. Median combined income is $1,194,364 with the upper tail above $2.9M — but the more diagnostic numbers are net worth (median $125.7M, mean $119M) and liquid net worth ($40.5M). The income-to-wealth ratio is roughly 1% — characteristic of UHNW households where ongoing income is incidental to the asset base. Mortgages persist (all 20 households carry mortgages) but represent intentional leverage rather than affordability stretch — strategic interest-rate arbitrage and basis-step-up planning, not consumer debt. 100% are homeowners (often multiple residences), median age is 58, and dependents persist in 55% — including adult children with their own trust distributions.
What makes H-03 distinct from neighbors is the *multi-generational* nature of the planning. H-02 below has GRATs and SLATs but typically still operates inside one generation's planning horizon. H-04 is the widowed-HNW case at lower wealth tier. P-06 may share a wealth band in a post-windfall transitory state but lacks the planning infrastructure. E-02 is the explicit grantor-executing-gifts profile, often layered on H-03-tier households but focused on the gifting mechanics rather than the operating shape.
Aggregated across the 20 H-03 households in the shipped v3 corpus corpus. Numbers describe the corpus, not population claims.
Margaret and Mark sit in the upper-quartile of the H-03 distribution at $180.6M net worth — the diagnostic shape of a post-exit founder couple (likely tech-IPO proceeds, deployed into direct investments). The $14.5M of liabilities against $180M net worth is strategic leverage, not consumer debt. South Carolina domicile is meaningful — they've optimized for state-income-tax exposure on the income side. Both retirement and debt-payoff goals show on-track, with no education-funding goal active (consistent with adult children at age 66/62). Use this household to test family-office reporting consolidation, jurisdictional state-tax sourcing, and §4942 foundation distribution adequacy on a balance sheet large enough that the math is the math.
Every H-03 household ships with — at minimum — these JSON fields populated. The full schema is documented in the data set you purchase.
Three buyer profiles use H-03 most heavily. Family-office technology platforms validate multi-entity consolidation, partnership-accounting roll-ups, capital-account tracking, and K-1 ingestion at scale — the operating surface that mid-market RIA tools don't reach. Private-foundation administration platforms use H-03 to model §4940 net investment-income excise tax, §4942 5% minimum distribution calculations, qualifying-distribution rendering, and §4945 expenditure-responsibility tracking. Trust-administration software uses H-03 to exercise multi-generational dynasty-trust scenarios — GST-exempt allocations, ascertainable-distribution-standard rendering, directed-trustee statute compliance under SD/NV/DE jurisdictions.
H-03 households are calibrated as US-domiciled with structures sited in domestic favorable jurisdictions (SD, NV, DE, AK). Truly offshore structures (Cayman, BVI, Singapore family-office) are excluded by design — the testing surface there is different (CFC rules, GILTI, FBAR, Form 8938) and isn't represented in the v3 corpus. Pre-liquidity founders with $10M+ paper wealth but illiquid concentration belong in P-01, P-02, or P-06 depending on the equity source. Athlete/entertainer UHNW with short-career economics is N-03. Households at $100M+ where structures become fully bespoke and don't generalize are out of scope for this archetype — the corpus tops out around $208M. Widowed UHNW survivors are H-04 at the $3M–$10M+ tier; the v3 corpus does not separately model widowed-UHNW at H-03 scale.
H-03 income and net-worth bands during v3 synthesis were anchored to IRS SOI top-tenth-of-1% returns, Cerulli US Family Office benchmarks, and Forbes 400 / Knight Frank Wealth Report aggregates for the $50M–$200M segment. The 5:1 net-worth-to-income ratio characteristic of UHNW is intentional — single-digit-percent return on a $100M+ portfolio dwarfs ongoing W-2 income, which is the diagnostic feature. Geographic concentration in NY, CA, and NJ reflects where UHNW domicile clusters; SC and other low-tax-state outliers in the corpus model intentional domicile-shifting. Direct-investment and art-collection holdings are not stored as per-asset structured data — household balance sheets carry aggregate allocations only. Per CLAUDE.md §9 the v3 corpus is frozen and per-domain priors aren't independently auditable; treat calibration claims as descriptive of synthesis intent rather than reproducible.
Previous wealth tier — $3M–$10M with GRAT/SLAT/ILIT structures but without family-office, private-foundation, or dynasty-trust complexity. Use H-02 when the testing surface is HNW estate planning rather than UHNW operations.
Estate-planning client actively executing the gifting program. Often layered onto H-03-tier households but focused on the gifting and trust-funding mechanics themselves rather than the steady-state operating model.
Post-windfall household in transition. Use P-06 within roughly 24 months of a liquidity event when concentrated-position unwind and advisor selection are the active surface; H-03 is the steady-state successor.
Widowed HNW survivor at the $3M–$10M+ wealth band. Survivor benefits, inherited-IRA, qualified-widow(er) filing, and advisor-transition mechanics replace ongoing operations as the dominant surface.
H-03 — Ultra High Net Worth ($10M+) is the family-office household: multi-generational planning, private foundation under §509(a), dynasty trusts in GST-favorable jurisdictions, direct alternative investments, and an art or tangible-asset allocation. Primaries are typically 50–70, married, with multi-residence domicile considerations active.
Because $10M+ is the threshold where the family-office operating model begins to pencil, but the corpus is calibrated to capture the full range up to roughly $200M where structures still generalize. The lower bound ($52M corpus minimum) is well above the nominal $10M threshold to ensure the testing surface is unambiguously UHNW.
Yes. The corpus models households with §509(a) private foundations governing $1M–$10M+ annual giving, including the §4940 net investment-income excise tax, §4942 5% minimum distribution requirement, and §4945 taxable-expenditure rules. Per-grant data is not stored as structured data — aggregate giving and minimum-distribution adequacy are modeled at the household level.
No. H-03 is calibrated to US-domiciled households with structures sited in domestic favorable jurisdictions (South Dakota, Nevada, Delaware, Alaska). Offshore (Cayman, BVI, Singapore) family-office structures are out of scope — the testing surface (CFC, GILTI, FBAR, Form 8938) differs materially and isn't represented in v3.
H-03 is tagged for six bundles — B05, B07, B12, B16, B20, and B22 — covering executive compensation, alternative investments, estate planning, equity compensation, employee benefits, and behavioral finance. See the right-hand sidebar for the data sets that ship H-03 households.
No. The shipped v3 corpus is frozen and not regenerable from current code (drift was confirmed on 2026-05-09 per CLAUDE.md §9). Sampler improvements land in a future v4 release with per-archetype golden fixtures in CI.
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