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            "description": "Models 2026 IRS retirement limits ($23,500 base / $31,000 catch-up / $34,750 ages 60–63), Form 8606 Backdoor Roth pro-rata rules, and 31 U.S.C. § 3124 T-Bill state/NYC tax exemption vs. bank CDs.",
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                "tbills-vs-cd",
                "high-yield-cd",
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