Two high-earning professionals (lawyers, doctors, finance), combined income $500k+, complex tax planning, college funding complete.
P-03 models the two-high-earner professional household where neither spouse is the dominant earner and both stacks compound tax surface — the canonical AMT, NIIT, and mega-backdoor-Roth testing profile that single-earner P-01 fixtures don't reproduce.
P-03 exists because two stacked high W-2 incomes generate a tax profile that single-earner fixtures, even at higher absolute income, won't surface. Both members are typically partner-track lawyers, attending physicians, finance MDs, or senior tech ICs — each individually inside their own employer's plan-comparability and HCE-testing logic. The Net Investment Income Tax 3.8% surcharge applies above $250k MFJ; the Additional Medicare Tax 0.9% above the same threshold; the marriage penalty hits real numbers in the 32% and 35% brackets where dual earners get pushed into combined brackets that would be split across two singles. AMT exposure is live because both spouses are paying high state income tax (combined SALT well past the $10k cap) and may be exercising ISOs. Mega-backdoor Roth is the canonical optimization at this income tier — converting after-tax 401(k) contributions to Roth via in-service distribution — and a donor-advised fund is typically open. Below this archetype, dual incomes exist but at a scale where these provisions don't yet bite; above it (H-02), one spouse has often stepped back and the dual-W-2 surface flattens.
Cash-flow shape is bonus-and-vest-stacked across two employers, not one. Median combined income is $334,918 with the 75th percentile near $380k; the upper tail reaches above $475k. Mortgage debt sits in 88% of the corpus, auto loans in 48% (high for this income tier — reflects two-car suburban-affluent geography), and 529 plans are funded — education funding appears in 21 of 25 households as a goal because the targets here ($500k–$1M+ per child) keep it active well into peak years. CA, TX, and WA cluster 11 of 25 households, mapping where tech-finance-medicine dual-careers cluster.
What makes P-03 distinct from neighbors is the *symmetry* of the two earners. P-01 has higher income but it's concentrated in one executive's comp stack — clawback, blackout windows, and equity-vest mechanics dominate. A-03 is the same shape one stage earlier with lower income and no AMT exposure yet. H-01 sits at the same investable-asset band but has typically shifted from earner-mode to RIA-relationship mode. P-03 is specifically the *peak dual-earning* household — both still actively comping, both maxing qualified plans, neither yet contemplating drawdown.
Aggregated across the 25 P-03 households in the shipped v3 corpus corpus. Numbers describe the corpus, not population claims.
Andrew and Ashley are two healthcare professionals at the corpus income median, with net worth below it at $1.63M and only $461k liquid — a thin balance sheet relative to income. The diagnostic pattern: both retirement and education-funding goals are off-track despite the $335k household income, and only $153k of total liabilities. Most of net worth is tied up in home equity and qualified plans; taxable accumulation is the gap. Use this household to validate cash-flow projection logic that treats $335k MFJ income as the starting point — not the post-NIIT, post-AMT, post-FICA-on-both-stacks effective number.
Every P-03 household ships with — at minimum — these JSON fields populated. The full schema is documented in the data set you purchase.
P-03 is most heavily used by three buyer profiles. Tax-software teams use it for AMT computation testing, NIIT and Additional Medicare Tax layered on dual-stack W-2 income, multi-employer 401(k) coordination (the $23k elective deferral applies per individual, not per plan, but the $69k DC limit applies per plan), and §469 passive-activity-loss limitation on the obligatory rental. Wealth-platform engineering teams validate household-aggregation flows where both members carry independent qualified-plan, equity-comp, and benefit elections — exactly the surface where most consumer-grade aggregators break. Education-planning platforms and advisor-tooling 529 modules use the 21-of-25 active-education-goal density to exercise five-year-front-load gifting, in-state preference logic, and 529-to-Roth rollover under SECURE 2.0.
P-03 is calibrated to true dual-earner households where both incomes are W-2 and individually material. Households where one spouse has stepped back to part-time, primary caregiving, or non-working belong in P-01 (if the working spouse is an executive) or H-01. Two-physician practices where one or both members own equity in a practice rather than being employed belong in P-02 or SB-03. Dual-earner profiles still in early career and below the AMT/NIIT phase-in are A-03. Same-sex married couples with the same income profile are X-03 — the financial signature overlaps heavily but X-03 carries adoption and surrogacy goal lines that P-03 doesn't. Households with crypto-heavy or RSU-heavy concentrated positions sit in N-01/CR-01 or A-06 respectively, even when the underlying comp matches P-03.
P-03 income bands during v3 synthesis were anchored to BLS Occupational Employment Statistics for partner-track law, attending-physician, and finance-MD wage bands, cross-referenced to upper-quartile household income from the Survey of Consumer Finances. Geographic concentration in CA, TX, and WA maps to where dual-high-earner couples cluster. Auto-loan prevalence (48%) is intentionally above-average for the income tier and reflects two-car suburban geography. The corpus does not model the per-spouse W-2, 1099, or K-1 split — combined gross income is a single household number. 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.
Earlier-career dual-income professional couple. Income tier is lower ($200k–$350k), AMT exposure is marginal, and the household typically hasn't yet opened a DAF or hit the mega-backdoor-Roth optimization.
Single concentrated executive comp stack rather than two symmetrical W-2 stacks. Equity-comp and deferred-comp instruments dominate; the marriage-penalty and dual-401(k)-coordination surface is much thinner.
Similar investable-asset band, but the household has typically crossed into RIA-relationship mode with managed portfolios and active estate-planning rather than active dual-W-2 accumulation.
Single healthcare professional in early career. Use A-05 when the testing focus is PSLF, IBR, and high student debt rather than peak dual-stack tax optimization.
P-03 — Dual High-Income Professionals is the household where both spouses are senior professionals (typically lawyers, physicians, finance MDs, or senior tech ICs) and both individually generate W-2 income high enough to trigger NIIT, AMT, and Additional Medicare Tax provisions. Combined income is typically $500k+ across the two stacks, with both members maxing qualified plans.
P-01 is a single dominant executive comp stack — RSUs, NQSOs, §409A, SERP. P-03 is two symmetric W-2 stacks where neither dominates. The testing surface is different: P-01 surfaces equity-vest and deferred-comp mechanics; P-03 surfaces dual-employer plan coordination, marriage-penalty effects, and DAF charitable bunching.
Combined gross income median is $334,918 with a 25–75 range of roughly $283k to $380k. Median net worth is $2.08M, with about $871k median liquid. The income distribution skews tight relative to typical household-income samples because both members are individually inside professional-salary bands.
Because the goal-targets at this income tier are sized to maintain lifestyle in retirement, not just cover bare necessity — typical retirement targets in the corpus run $5–7M. Maxing qualified plans alone doesn't close that gap; taxable-brokerage and mega-backdoor-Roth accumulation has to do the work, and the corpus surfaces households where it isn't keeping pace.
P-03 is tagged for six bundles — B02, B05, B07, B14, B16, and B19 — covering tax planning, executive compensation, alternative investments, retirement contribution strategies, equity compensation, and education planning. See the right-hand sidebar for the data sets that ship P-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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