Lunamia

401(k) cash-out analytics — a validated Python codebase offered for outright sale, or as a paid pilot.

Seller: Vitolo Tax and Financial Services LLC (Florida) · Contact: david.vitolo@outlook.com

This page is a demonstration of the codebase offered for sale or pilot. It is not a hosted service. There is no login and no live product — what is offered is the code, the methodology, and the documentation, transferred outright to the buyer.

Read this first — limitations and data status

All data on this page is synthetic. The demonstration file contains 200 invented terminated participants — no real sponsor, participant, or employee data appears anywhere on this page.
The federal tax calculation is an approximation suitable for sponsor-side comparison, not a filing-grade computation. State tax is estimated as balance × a supplied rate.
All figures are model outputs under stated assumptions (labeled ASSUMPTION), not measurements, promises, or predictions of any individual's behavior or outcome.
Age-65 dollar figures are undiscounted nominal dollars — they are not a present-value loss and are never presented as "leakage."
No participant-facing letters and no named-individual recommendations are included. Any participant-facing use requires the buyer's own counsel review.

The offer

Outright IP assignment — asking $15,000 for a fast transfer.

Or start with a $2,500 paid pilot: one sponsor-side termination file, one aggregate report, delivered in 30 days, run by the seller. No ongoing service is offered or implied after a sale; the buyer owns and operates the code.

Included: the full Python codebase (both engines, tax-law tables, sponsor report generator, and the 15-test verification suite), documentation and methodology notes, the synthetic demonstration data and sample report, and the Lunamia name as an unregistered trade name — no trademark is registered or claimed, the name is sold as-is, and the buyer assumes all clearance risk. One walkthrough call of up to two hours after closing is included.

Engine 1 — Termination interception Synthetic data

Reads a simple sponsor-side CSV of terminated participants (employee id, age at termination, balance, state tax rate, plan type) and produces a board-ready report quantifying, per participant, the difference between cashing out at termination and rolling over: after-tax proceeds today, the taxes and additional tax a cash-out triggers, projected retirement balances under stated return assumptions, a present-value gap per employee, and plan-level aggregates.

Lead findings — demonstration run, 200 synthetic terminations

Metric	Value	Basis
Employees scored / skipped	200 / 0	synthetic demo file
Median balance at termination	$7,159	synthetic demo file
Median present-value gap at 5.28% Treasury par yield	−$90 per employee	present dollars — lead finding: at today's Treasury rate the median rollover is worth about the same as the cash-out in present value
Median cash-out tax cost	$751 per employee	certain, paid today: 20% federal withholding, the 10% additional tax where it applies, state tax
Median age-65 wealth at stake if the cash-out is spent	$19,647	undiscounted nominal dollars — NOT a present-value loss
Expected PV per 1,000 terminations (50% / 75% / 100% of cash-outs spent)	−$2,020 / −$3,031 / −$4,041	present dollars at 5.28% nominal

Methodology in brief: expected figures are balance-banded (cash-out rates of 80% under $1,000, an interpolated 50% from $1,000–$20,000, and 25% above $20,000), each scored employee is simulated over 200 nominal market paths to age 65, and present values discount at the nominal Treasury rate with a 7% sensitivity. Full methodology ships with the codebase.

Engine 2 — Retiree payout planner Simulator outputs

Compares retiree payout strategies — a fixed 4% rule, a TIPS ladder, and a ratchet rule — across matched market paths, with year-by-year federal tax, IRMAA premium tiers, and spendable-income outputs.

Strategy	Year-one spendable	Tail-10 spendable
Fixed 4%	$27,565	$27,565
TIPS ladder	$34,750	$22,095
Ratchet	$35,065	$25,596

Unvalidated simulator outputs from the internal test runs, shown so a technical reviewer can see the shape of the comparison. Sponsor-side comparison only.

Proof recording Synthetic data

Recorded 2026-10-14 (2 minutes 10 seconds): the full verification suite runs live — 15 passed, 0 failed — followed by a sponsor report generated on the 200-row synthetic file (200 employees scored, 0 skipped; lead finding, median PV gap −$90 per employee). No output was edited or staged.

Sample sponsor report Synthetic data

Executive summary (from the sample report)

At today's 10-year Treasury rate (5.28% nominal), the median present-value gap between rolling over and cashing out is −$90 per employee. The model's forward equity return (about 4.6%/yr nominal) does not clear the Treasury hurdle, so in present value the median rollover is worth about the same as the cash-out.

Every cash-out under age 59½ pays a certain, immediate cost: 20% federal withholding, the 10% additional tax, and state tax. The median tax cost in this file is $751 per scored employee, against a median cash-out net of $6,164.

Cash-outs get spent. If spent, the median employee leaves $19,647 in nominal age-65 wealth on the table (undiscounted nominal dollars — NOT a present-value loss). This report is plan analytics for the sponsor. It is not a recommendation to any participant.

The complete sample report — key findings table, full methodology, and disclosures — is available to serious buyers on request, along with the technical summary and chain-of-title package.

Verification

15-test internal verification suite, all passing (visible in the proof recording).
Six rounds of adversarial design review preceded the current codebase.
Reproducible: the same inputs produce the same report; a synthetic demonstration file is included so a buyer's team can re-run everything before closing.