Senior corporate executive, deferred compensation, NQSO, large equity stake, complex tax situation, estate planning needs.
P-01 models the senior-corporate-executive household whose comp stack — base, bonus, RSUs, NQSOs, NQDC, SERP — generates a tax surface that ordinary high-W-2 fixtures miss. It's the canonical test profile for deferred-comp, 10b5-1, and 162(m)-adjacent flows.
P-01 exists because senior corporate executives aren't just "high-W-2 earners" — their income is fragmented across instruments that mature on different schedules and tax differently. A typical P-01 record carries base salary, an annual STI bonus, an LTI grant denominated in RSUs and NQSOs, a §409A non-qualified deferred compensation election, and a SERP or supplemental DB benefit. The 162(m) $1M deduction cap applies on the employer side, Section 83 governs the equity vest, and §409A penalties are live whenever a deferral election is touched. Concentrated single-stock exposure (employer ticker) is the dominant balance-sheet feature, and 10b5-1 plans are how it gets unwound. Below this archetype, equity comp exists but rarely dominates the household balance sheet; above it (H-02/H-03), the structure tilts toward founder equity and trust-held interests rather than executive comp.
Cash-flow shape is bonus-dominated and lumpy. Median combined income sits at $618,713, but the corpus spreads from $425k to nearly $1M, with the upper tail driven by RSU vest events rather than salary growth. Mortgage balances are sized to NY/MA/CA jumbo limits — 96% of the corpus owns a primary residence and 56% sits in NY, MA, or CA, which is exactly where state tax and SALT-cap interactions bite hardest. Estate planning is active (ILITs and SLATs appear at this tier) but the household typically hasn't yet exhausted the lifetime exemption.
What makes P-01 distinct from neighbors is the *employer-driven* nature of the complexity. P-02 has the same wealth tier but the complexity is operator-owner — buy-sell agreements, key-person insurance, business-valuation discounts. P-03 has similar headline income but two W-2 stacks rather than one concentrated equity position. H-02 sits at the same net-worth band but has already crossed the family-office threshold and the comp instruments are largely past tense. P-01 is the *active executive* — still vesting, still subject to clawback, still inside the trading-window blackout calendar.
Aggregated across the 25 P-01 households in the shipped v3 corpus corpus. Numbers describe the corpus, not population claims.
Jessica and David sit at the income median of the P-01 corpus with net worth slightly below it — the diagnostic shape of a mid-vest executive. $620k of income against $740k of total liabilities and a $10.5M retirement target makes them flag as off-track for retirement and education despite the eight-figure goal, exactly the pattern that breaks naive 'they're fine, they earn $600k' UX. Test your accumulation-phase projections against this household to confirm they're not silently treating bonus and RSU income as guaranteed forward income.
Every P-01 household ships with — at minimum — these JSON fields populated. The full schema is documented in the data set you purchase.
Three buyer profiles use P-01 most. Equity-management platforms validate RSU vest, NQSO exercise, ESPP qualifying-disposition, and 10b5-1 trading-plan flows against a household where those instruments actually dominate compensation rather than supplement it. Tax-software teams use the income mix — base, bonus, NQSO spread, deferred-comp distribution, §83(b) — to exercise the W-2 box-12 codes (V, Y, Z, EE) and the Schedule D ordinary/capital recharacterizations that high-W-2 fixtures otherwise skip. Wealth-platform engineering teams use P-01 to validate concentrated-position dashboards, blackout-window alerting, and the alternative-investment suitability gates that activate above $3M investable.
P-01 is calibrated to current, active corporate executives — not retired or separated. Households that have already separated and rolled comp out belong in R-01 (corporate pre-retiree) or RE-01 if already retired. Founder-equity profiles where the concentrated position is private rather than public-company stock are P-02 or P-06 (sudden wealth from IPO). Tech-employee equity at less than C-suite scale lives in A-06. P-01 also assumes public-company employment — private-company executive comp with phantom-stock or SAR plans rather than RSU/NQSO grants is not modeled here. Finally, P-01 households carry active dependents 92% of the time; empty-nest executives in the same comp band are closer to P-05 by life-stage feel even though the comp instruments overlap.
P-01 income bands during v3 synthesis were anchored to upper-end executive-compensation public data — proxy-statement summary-comp tables, ISS executive-comp summaries, and IRS SOI high-income returns. Geographic concentration in NY, MA, and CA mirrors where US public-company headquarters disproportionately sit and is intentional for SALT-cap and state-tax testing. Equity-comp instrument mix (RSU vs NQSO vs ESPP vs deferred) is modeled at the household level — not at the per-grant level, which is a deliberate simplification: the corpus doesn't carry individual vest schedules. Per CLAUDE.md §9 the v3 corpus is frozen and per-domain priors aren't independently auditable; treat calibration claims as descriptive of the synthesis intent rather than reproducible.
Same wealth tier, but operator-owner rather than employee. P-02's complexity is buy-sell agreements, key-person insurance, and business-valuation discounts — not RSU/NQSO vest mechanics.
Two W-2 incomes in professional services (law, medicine, finance) rather than one concentrated executive comp stack. AMT exposure is similar but the equity-comp surface is much thinner.
Tech employee with equity, earlier-career version. Comp stack overlaps (RSUs, ESPP, ISOs) but at mid-level rather than C-suite scale and without SERP, NQDC, or 162(m) interactions.
Same net-worth band, but the comp instruments are largely past tense. Use H-02 when the household has crossed into estate-planning-first mode rather than active-vest mode.
P-01 — Peak Earner (Corporate Executive) is the senior corporate executive household: typically 42–55, married, with a compensation stack that includes base salary, annual cash bonus, RSU and NQSO grants, §409A non-qualified deferred compensation, and often a SERP or supplemental DB benefit. The defining feature is that comp is fragmented across instruments that tax and mature differently.
Most high-income test fixtures collapse everything into salary plus a single bonus line. P-01 instead surfaces the equity-comp, deferred-comp, and supplemental-retirement instruments — RSU vest events, NQSO bargain-element ordinary income, §409A distribution schedules, §83(b) elections — that drive the actual tax and cash-flow shape of executive comp. If your software doesn't distinguish these, P-01 will surface that quickly.
The 25 shipped P-01 households have a combined gross income median of $618,713, with a 25th-to-75th-percentile range of roughly $536k to $669k. The upper tail runs to nearly $1M, driven by RSU vest events rather than salary growth. Median net worth is $7.3M.
NY, MA, and CA account for 14 of 25 households — 56% of the corpus. The concentration is intentional: state-tax interaction with executive comp (e.g., NY trailing-comp sourcing on multi-state vests, CA NQSO sourcing rules) is part of the testing surface.
P-01 is tagged for six bundles — B02, B05, B07, B12, B16, and B20 — covering tax planning, executive compensation, alternative investments, estate planning, retirement contribution strategies, and equity compensation. See the right-hand sidebar for the data sets that ship P-01 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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