Estate and trust administration is where complexity multiplies. A single client with a revocable trust is one entity-graph node. A multi-generational family with the founder's revocable trust, a marital trust for the surviving spouse, three children's GST-exempt trusts, two grandchildren's UTMA accounts, a charitable lead trust, and a private foundation is a graph with eight entities, twelve account-to-entity relationships, and a distribution schedule that interacts with quarterly tax payments. Software that handles this needs test fixtures with the actual structural depth — not just 'one trust' but the realistic multi-trust topology a family-office practitioner faces. The Estate & Trust Planning Pack is 180 households built for that work.
Trust accounting and administration tools are some of the most expensive enterprise software in wealth management — and some of the least well-validated against realistic structural complexity. The reason is the same data-availability problem that constrains every estate-planning product: production trust data is heavily customer-controlled, not easily shared for software validation. Vendors typically test against hand-built fixtures or single-customer deployments, then surface bugs in production at customers whose structures are different from the test fixtures.
For builders, the cost of this is high. A trust-accounting bug that surfaces in a multi-trust family with cross-trust distributions and GST-exempt allocations is not just a software defect; it's a regulatory exposure for the trust company. Avoiding these requires test data with realistic structural complexity — entity graphs that mirror real family-office topology, distribution schedules that interact with the cross-trust tax treatment, and beneficiary structures that exhibit the realistic edge cases (per-stirpes vs. per-capita, special-needs trust beneficiaries, charitable beneficiaries, contingent beneficiaries).
This Data Set provides 180 households where the trust-structure complexity is fully expressed: trust entity graphs with cross-references, distribution mechanics with timing and tax treatment, estate tax apportionment fields for post-mortem administration, successor trustee designations, and the GST exemption tracking that drives multi-generational planning value.
Validates the platform's multi-trust accounting, distribution-schedule processing, and GST-exempt-trust tax-treatment logic against 180 households whose trust structures span the realistic family-office complexity range — including the multi-trust scenarios where naive accounting logic produces wrong distribution-tax characterisations.
Tests the family office's internal trust-administration tooling against realistic multi-generational family structures, ensuring the tooling correctly handles the family's actual trust topology before bringing in a new client family with similar complexity.
Validates the firm's new-trust-onboarding workflow against realistic trust structures spanning revocable, irrevocable, GST-exempt, charitable lead/remainder, special-needs, and QTIP variations. Ensures the intake captures every structural detail the trust-administration team needs.
Tests the firm's Form 706 preparation tooling against post-mortem households with realistic estate-tax-apportionment requirements, ensuring the tax-apportionment logic correctly handles cross-trust funding, marital deduction calculations, and GST-exempt allocations.
Demos the family-office-grade estate toolkit to UHNW family prospects using realistic multi-trust families whose structural complexity matches the prospects' own — showing the tool can handle their structures without using their actual data first.
The 180 households span twelve archetypes covering the full estate lifecycle: peak earners (P-01, P-02) building first trusts; sudden-wealth recipients (P-06) navigating their first major estate decisions; HNW investors (H-01, H-02) and widowed HNW spouses (H-04) with active multi-trust structures; late-retirees (RL-01, RL-02) simplifying for handoff; sandwich-generation caregivers (S-04) coordinating trusts for aging parents; and the full intergenerational set of inheritors and grantors (E-01, E-02, E-03).
Every household carries a structured trust entity graph. Each trust is a named entity with grantor identification, trust type, formation date, situs state, beneficiary structure (with named beneficiaries and contingent beneficiaries), distribution mechanics (income vs. principal, mandatory vs. discretionary, ascertainable-standard vs. fully discretionary), successor-trustee designations, and the GST-exempt status with allocated exemption. Cross-trust relationships are explicit — when a marital trust funds a credit-shelter trust on first death, the funding mechanic is structured. Distribution schedules track historical distributions with the tax characterisation (DNI, principal, capital gains, GST-exempt) for accurate downstream tax reporting. Estate tax apportionment fields document how estate tax burden is allocated across trusts and beneficiaries — critical for post-mortem administration.
The Data Set ships as JSON, CSV, and Parquet. The WealthSynth Methodology PDF documents the trust-structure taxonomy in depth, the distribution-mechanics taxonomy, the cross-trust-funding patterns, the GST-exempt allocation methodology, and the post-mortem tax-apportionment structures.
A redacted summary of one household from this Data Set — names, employers, exact balances, and metro area are stripped. Ages are bucketed, income and net worth are reported as bands. The full record (and all 180 like it) ships in the ZIP.
{
"estate.trust_structures[]": <value>,
"estate.entity_graph": <value>,
"estate.distributions[]": <value>,
"estate.tax_apportionment": <value>,
"estate.successor_trustees": <value>
}Returns households with three or more trusts in the structure — the family-office complexity threshold where coordinated administration (cross-trust distribution timing, consolidated tax reporting) becomes necessary.
households.filter(h =>
h.estate.trust_structures.length >= 3
).map(h => ({
id: h.id,
trust_count: h.estate.trust_structures.length,
trust_types: [...new Set(h.estate.trust_structures
.map(t => t.trust_type))]
}))Returns households whose grantor recently died (typically H-04 widowed HNW spouse), with active estate-tax-apportionment work in progress. The administration queue for trust officers and estate attorneys.
households.filter(h =>
h.events.life_events.some(e =>
e.type === 'grantor_death' &&
monthsSince(e.date) <= 24
)
)For each household with a GST-exempt trust, returns the GST exemption used, the GST exemption available for new allocation, and the trusts that could receive additional allocation. The planning queue for GST allocation strategy.
households.filter(h =>
h.estate.trust_structures.some(t => t.gst_exempt)
).map(h => ({
id: h.id,
gst_used: h.estate.gst_exemption_used,
gst_remaining: 13_610_000 - h.estate.gst_exemption_used,
candidate_trusts: h.estate.trust_structures
.filter(t => !t.gst_exempt && t.beneficiaries
.some(b => ['grandchild', 'great_grandchild']
.includes(b.relationship)))
}))Returns the past-12-month distributions from each trust grouped by tax characterisation (DNI / principal / capital gains / GST-exempt) — the input data for K-1 generation and beneficiary tax reporting.
households.flatMap(h =>
h.estate.trust_structures.flatMap(t =>
t.distributions.filter(d =>
monthsSince(d.date) <= 12
).map(d => ({
trust_id: t.id,
beneficiary: d.beneficiary_id,
amount: d.amount,
characterisation: d.tax_characterisation
})))
)Each household's trust structure is generated against an archetype-specific topology. Peak earners and HNW grantors typically have 1-3 trusts (revocable + maybe one irrevocable structure). UHNW grantors typically have 4-8 trusts (revocable + multiple irrevocable structures across generations). The trust-type distribution is calibrated against industry data on family-office trust structures. Distribution mechanics use realistic configurations (about 70% of irrevocable trust distributions are 'ascertainable standard' for HEMS; about 25% are 'fully discretionary'; about 5% are 'mandatory income'). GST-exempt allocations are tracked through the lifecycle from grantor's exemption to allocated trust to distributions to beneficiaries. Post-mortem cases use realistic estate-tax-apportionment structures with marital deduction calculations, alternate-valuation-date elections, and basis-step-up determinations. The corpus passes the WealthSynth consistency validator (trust entity graphs are internally consistent; distribution mechanics reconcile with trust documents; estate-tax math is correct) and the LLM-as-judge gate. Annual refresh tracks federal exemption changes, IRS interpretive guidance, and Treasury regulation updates.
Each trust is a fully structured entity with formation document data, grantor identification, situs, beneficiary structure (current + contingent + remainder), trustee succession, distribution standard (HEMS / ascertainable / discretionary / mandatory), tax-characterisation rules, and GST-exempt status. Multi-trust families have the cross-trust relationships explicit (which trust funds which on what trigger event). The Methodology PDF documents the full structural depth.
Yes. About 12% of the corpus has at least one perpetuities-defeating dynasty trust (typically situated in DE, SD, NV, AK, or FL — the major dynasty-trust jurisdictions). The grantor's GST exemption is allocated at funding; the trust runs without distribution mandate; the multi-generational structure is documented.
About 18% of the corpus has at least one charitable trust (CLT, CRT, or pooled income fund). CLTs are structured for households whose income-tax planning benefits from the lead-interest deduction; CRTs are structured for households with concentrated low-basis stock seeking diversification with capital-gains deferral. The remainder/lead beneficiary structure and the actuarial calculation are documented.
Yes. About 6% of the corpus has at least one special-needs trust — about half are third-party (typically funded by parents for a disabled child) and half are first-party (typically funded from a personal-injury settlement). The means-tested-benefit-preservation structures (no distributions for medical/housing that would disqualify the beneficiary from public benefits) are documented.
About 8% of the corpus is in active post-mortem administration (typically H-04 widowed HNW spouses where the deceased spouse was the grantor). The structured data includes the date of death, the marital deduction calculation, the credit-shelter funding mechanic, alternate-valuation-date elections (where applicable), basis-step-up calculations, and the active distribution timeline.
Yes. About 14% of the corpus has at least one SLAT (spousal lifetime access trust); about 10% has at least one IDGT (intentionally defective grantor trust). These are increasingly popular in the run-up to the TCJA sunset — both structures use lifetime gifting to move appreciation outside the estate while preserving some grantor benefit.
Trust situs matters — different states have different perpetuities rules, asset-protection rules, and tax treatment for accumulated income. The corpus situs distribution favours the dynasty-trust jurisdictions (DE, SD, NV, AK, FL) for irrevocable trusts where situs matters; revocable trusts are typically situated in the grantor's home state. The structured situs field lets your tools apply state-specific rules.
B11 focuses on readiness scoring across the HNW segment — a 0-100 score that surfaces planning gaps. B12 focuses on the structural complexity itself — the entity graphs, distribution mechanics, and post-mortem administration that family-office and trust-company practitioners face. They're complementary: B11 for advisor outreach and planning conversations, B12 for the operations and compliance work after the structures are in place.
110 HNW and UHNW households with estate planning readiness scores, trust structures, gifting histories, charitable giving data, and GST exemption tracking. Complements B09 (Next-Gen Attrition) and B12 (Estate & Trust Planning).
200 households across the wealth-transfer lifecycle: young families establishing wills, dual-income couples buying first homes, peak earners building trusts, retirees coordinating beneficiaries, and blended families with QTIP planning. Each carries a current estate document inventory.
220 households mid-transition: divorce in progress, post-bankruptcy recovery, medical-debt crisis, sandwich-generation caregivers, recent windowhood, sudden wealth, distressed mortgages, and blended-family formation. High behavioral-event density and asset reshuffling.
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