Asset & Tax Parameters
$850,000
$12,500
$0
2026 Lifetime Unified Exclusion: $13.61M per individual
1.25%
$650/mo
$18,000
Interactive D3 Asset Node Flow Canvas
Drag nodes to customize network structure
Taxable Gift Portion
$832,000
Gift Value - Annual Exclusion
Estimated Tax Due
$0
Covered by Lifetime Exemption
Annual Holding Drag
$18,425/yr
$1,535 / month drag
Income Coverage Ratio
8.14x
Streamer Net vs Holding Drag
Detailed Financial & Tax Flow Breakdown
| Flow Boundary | Description | Amount / Metric | Economic Impact |
|---|---|---|---|
| Donor Capital Grant | Total Fair Market Value of Real Estate Asset | $850,000 | Asset Inflow |
| IRS Annual Exclusion | Per-recipient annual gift exclusion threshold | -$18,000 | Tax Shield |
| Taxable Gift Margin | Amount subject to unified gift/estate exemption | $832,000 | Exemption Reduction |
| Estimated Gift Tax Outflow | Top tax rate liability (if lifetime limit exhausted) | $0 | 0% Net Tax |
| Beneficiary Annual Property Tax | Local municipal property tax obligation | $10,625 / yr | Recurring Drag |
| HOA & Maintenance Drag | Subdivision fees, insurance, and routine repairs | $7,800 / yr | Recurring Drag |
| Total Annual Holding Outflow | Combined tax + maintenance burden on recipient | $18,425 / yr | $1,535 / mo |