{
    "publisher": "East Corp Capital",
    "schema_version": "2026.5",
    "count": 24,
    "editorial_board": {
        "human_authorship_certification": "100% Human-Authored & Attorney-Reviewed Original Journalism (Zero AI-Generated News). Every quantitative model and study on East Corp Capital is researched, calculated, and written by human economist and corporate data analyst Pablo Cirre Gómez and audited for statutory accuracy by Practicing Attorney Enrique Zarza, Esq. (ICAM Bar No. 68.400).",
        "team_hub": "https://eastcorpcapital.com/author/",
        "lead_quant": {
            "name": "Pablo Cirre Gómez",
            "role": "Co-Founder, Publisher & Head of Quantitative Modeling & Technology",
            "credentials": "2011 National Young Innovative Enterprise Award Laureate; Accredited in Business & Marketing Systems (COM708_3, IFC297_2); Co-Founder of East Corp Capital & Legia.es",
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        "legal_reviewer": {
            "name": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq.",
            "role": "Co-Founder & Senior Legal, Corporate & Statutory Compliance Editor",
            "credentials": "Practicing Attorney — Illustrious Bar Association of Madrid (ICAM Bar No. 68.400); Law Degree & Master in Legal Practice (Universidad de Granada); Executive Management (San Telmo Business School); Founder of ICIRED; former Managing Director of the Judicial Default Registry (RIJ) partnered with Abogacía Española",
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    },
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        {
            "slug": "nyc-paycheck",
            "title": "NYC & NY State Paycheck & Hourly Wage Tax Calculator (2026)",
            "subtitle": "Calculates Federal withholding, FICA (Social Security + Medicare + 0.9% surtax), NY State progressive brackets (4%–10.9%), and NYC resident tax (3.078%–3.876%) for both annual salaries and hourly wages.",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC & NY State Paycheck & Hourly Wage Tax Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/nyc-paycheck/"
        },
        {
            "slug": "nj-exit-tax",
            "title": "New Jersey Exit Tax Calculator (Selling a House in NJ)",
            "subtitle": "Computes the mandatory NJ non-resident seller estimated tax withholding at closing: the greater of 2% of gross consideration or 8.97%–10.75% of net capital gain after IRC § 121 exclusion.",
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            "companion_study_url": "https://eastcorpcapital.com/nj-exit-tax-calculator-selling-house-new-jersey-git-rep/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). New Jersey Exit Tax Calculator (Selling a House in NJ). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/nj-exit-tax/"
        },
        {
            "slug": "cema-mortgage-nyc",
            "title": "NYC CEMA Mortgage Recording Tax Savings Calculator",
            "subtitle": "Calculates exact Mortgage Recording Tax (1.80%–1.925%) saved by consolidating an existing unpaid mortgage balance into a new refinance or purchase CEMA loan in NYC, Westchester, or Nassau.",
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            "companion_study_url": "https://eastcorpcapital.com/cema-mortgage-calculator-nyc-refinance-closing-cost-savings/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC CEMA Mortgage Recording Tax Savings Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/cema-mortgage-nyc/"
        },
        {
            "slug": "nyc-mansion-closing",
            "title": "NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator",
            "subtitle": "Models the 8-tier progressive NYC Mansion Tax (1.00% to 3.90%), NYC/NYS Mortgage Recording Tax (1.80%–1.925% on Condos, $0 on Co-ops), and sponsor transfer taxes.",
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            "companion_study_url": "https://eastcorpcapital.com/nyc-mansion-tax-mortgage-recording-closing-cost-calculator/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC Mansion Tax, Mortgage Recording Tax & Buyer Closing Cost Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/nyc-mansion-closing/"
        },
        {
            "slug": "nyc-ubt-tax",
            "title": "NYC 4% Unincorporated Business Tax (UBT) Calculator",
            "subtitle": "Models the 4% NYC Unincorporated Business Tax on sole proprietors, freelancers, and LLCs above $95,000, including the $5,000 statutory exemption, sliding-scale UBT credit, and NYC resident tax credit.",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC 4% Unincorporated Business Tax (UBT) Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/nyc-ubt-tax/"
        },
        {
            "slug": "east-coast-sales-tax",
            "title": "NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator",
            "subtitle": "Computes exact state, city, and MCTD sales taxes, NYC $110 clothing exemption rules, NJ 3.3125% Urban Enterprise Zone rates, CT 7.35% restaurant meal tax, and pre-tax tip totals.",
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            "companion_study_url": "https://eastcorpcapital.com/nyc-ny-nj-ma-ct-sales-tax-restaurant-calculator-guide/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC, NY, NJ, CT & MA Sales & Restaurant Tax Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/east-coast-sales-tax/"
        },
        {
            "slug": "ny-nj-commuter",
            "title": "NY / NJ Cross-Border Commuter Tax Credit Calculator",
            "subtitle": "Simulates New York non-resident tax withholding, the New Jersey Schedule NJ-COJ credit for taxes paid to NY, and the $15,000 NJ property tax deduction.",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NY / NJ Cross-Border Commuter Tax Credit Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/ny-nj-commuter/"
        },
        {
            "slug": "ny-fl-relocation",
            "title": "New York vs. Florida Tax Residency & Audit Savings Simulator",
            "subtitle": "Quantifies annual and 10-year compounded state/local income and capital gains tax savings when relocating domicile from NYC, NY, NJ, CT, or MA to Florida.",
            "canonical_url": "https://eastcorpcapital.com/calculators/ny-fl-relocation/",
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            "companion_study_url": "https://eastcorpcapital.com/new-york-vs-florida-tax-residency-calculator-183-day-audit/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). New York vs. Florida Tax Residency & Audit Savings Simulator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/ny-fl-relocation/"
        },
        {
            "slug": "mortgage-piti",
            "title": "East Coast Mortgage PITI & Property Tax Calculator",
            "subtitle": "Computes monthly Principal, Interest, Property Taxes, and Home Insurance using real effective property tax rates for NYC, Long Island, Westchester, Northern NJ, CT, PA, and MA.",
            "canonical_url": "https://eastcorpcapital.com/calculators/mortgage-piti/",
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            "companion_study_url": "https://eastcorpcapital.com/east-coast-mortgage-piti-property-tax-calculator-ny-nj-ct-pa-ma/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). East Coast Mortgage PITI & Property Tax Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/mortgage-piti/"
        },
        {
            "slug": "tbills-vs-cd",
            "title": "US Treasury Bills vs. Bank CDs After-Tax Yield Calculator",
            "subtitle": "Compares state-and-local-tax-exempt US Treasury bills against fully taxed bank CDs in NYC, NY, NJ, MA, and PA, and computes the exact Tax-Equivalent CD APY.",
            "canonical_url": "https://eastcorpcapital.com/calculators/tbills-vs-cd/",
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            "companion_study_url": "https://eastcorpcapital.com/treasury-bills-vs-cd-after-tax-yield-calculator-ny-nj/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). US Treasury Bills vs. Bank CDs After-Tax Yield Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/tbills-vs-cd/"
        },
        {
            "slug": "401k-roth",
            "title": "401(k) & Roth IRA Compound Growth & Catch-Up Simulator (2026)",
            "subtitle": "Projects tax-deferred and Roth compounding with 2026 IRS elective deferral limits ($23,500 standard, $31,000 age 50+, and $34,750 age 60–63 Super Catch-Up).",
            "canonical_url": "https://eastcorpcapital.com/calculators/401k-roth/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/401k-roth/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/401k-roth-ira-calculator-2026-irs-contribution-limits/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). 401(k) & Roth IRA Compound Growth & Catch-Up Simulator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/401k-roth/"
        },
        {
            "slug": "capital-gains",
            "title": "Federal & East Coast State Capital Gains + 3.8% NIIT Calculator",
            "subtitle": "Calculates combined Federal long/short-term capital gains tax, the 3.8% Net Investment Income Tax, and state surtaxes (including NYC 14.776% and Mass. 9% Millionaire Tax).",
            "canonical_url": "https://eastcorpcapital.com/calculators/capital-gains/",
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            "companion_study_url": "https://eastcorpcapital.com/capital-gains-tax-calculator-ny-nj-ma-federal-niit/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). Federal & East Coast State Capital Gains + 3.8% NIIT Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/capital-gains/"
        },
        {
            "slug": "llc-scorp",
            "title": "LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator",
            "subtitle": "Compares single-member LLC self-employment tax (15.3%) against an S-Corp reasonable salary split plus the New York Pass-Through Entity Tax (PTET) federal SALT bypass.",
            "canonical_url": "https://eastcorpcapital.com/calculators/llc-scorp/",
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            "companion_study_url": "https://eastcorpcapital.com/llc-vs-s-corp-ny-ptet-tax-calculator-small-business/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). LLC vs. S-Corp Self-Employment & NY PTET Tax Savings Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/llc-scorp/"
        },
        {
            "slug": "sba-loan",
            "title": "SBA 7(a) & Commercial Business Loan Amortization Calculator",
            "subtitle": "Estimates monthly principal and interest, SBA upfront guaranty fees, total borrowing cost, and the minimum 1.25x Debt Service Coverage Ratio (DSCR) required by lenders.",
            "canonical_url": "https://eastcorpcapital.com/calculators/sba-loan/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/sba-loan/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/sba-7a-loan-payment-calculator-amortization-rates/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). SBA 7(a) & Commercial Business Loan Amortization Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/sba-loan/"
        },
        {
            "slug": "rent-vs-buy-nyc",
            "title": "NYC & Tri-State Rent vs. Buy Breakeven Calculator",
            "subtitle": "Weighs Manhattan/Brooklyn rent inflation and down-payment investment returns against NYC buyer closing costs, common charges, property taxes, and home equity buildup.",
            "canonical_url": "https://eastcorpcapital.com/calculators/rent-vs-buy-nyc/",
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            "companion_study_url": "https://eastcorpcapital.com/nyc-rent-vs-buy-calculator-manhattan-brooklyn-breakeven/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC & Tri-State Rent vs. Buy Breakeven Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/rent-vs-buy-nyc/"
        },
        {
            "slug": "social-security",
            "title": "Social Security COLA & Retirement Taxability Calculator",
            "subtitle": "Computes IRS Provisional Income to determine whether 0%, 50%, or 85% of your Social Security benefits are subject to federal tax, plus NY/NJ/PA state exemptions.",
            "canonical_url": "https://eastcorpcapital.com/calculators/social-security/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/social-security/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/social-security-tax-calculator-cola-retirement-ny-nj-pa/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). Social Security COLA & Retirement Taxability Calculator. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/social-security/"
        },
        {
            "slug": "mortgage-refinance-breakeven",
            "title": "Mortgage Refinance, Cash-Out & Breakeven Calculator (2026)",
            "subtitle": "Calculates monthly principal-and-interest savings, exact closing-cost breakeven in months, 5-year net refinance gain, and cash-out refinance impact—with zero personal information required.",
            "canonical_url": "https://eastcorpcapital.com/calculators/mortgage-refinance-breakeven/",
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            "companion_study_url": "https://eastcorpcapital.com/mortgage-refinance-breakeven-calculator-cash-out-no-personal-info-2026/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). Mortgage Refinance, Cash-Out & Breakeven Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/mortgage-refinance-breakeven/"
        },
        {
            "slug": "heloc-payment",
            "title": "HELOC Payment Calculator: Interest-Only Draw vs. Principal & Interest (2026)",
            "subtitle": "Compares 10-year interest-only draw payments against 20-year fully amortizing principal-and-interest payments, Combined Loan-to-Value (CLTV), and no-appraisal AVM eligibility.",
            "canonical_url": "https://eastcorpcapital.com/calculators/heloc-payment/",
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            "companion_study_url": "https://eastcorpcapital.com/heloc-payment-calculator-interest-only-principal-no-appraisal-2026/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). HELOC Payment Calculator: Interest-Only Draw vs. Principal & Interest (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/heloc-payment/"
        },
        {
            "slug": "ny-llc-cost-publication",
            "title": "New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026)",
            "subtitle": "Computes exact NY Department of State filing fees ($200 Articles + $50 Certificate of Publication), mandatory 6-week daily/weekly newspaper publication costs across all 62 counties, and Albany registered-agent savings.",
            "canonical_url": "https://eastcorpcapital.com/calculators/ny-llc-cost-publication/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/ny-llc-cost-publication/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/how-to-start-an-llc-in-ny-cost-publication-requirement-62-counties-2026/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). New York LLC Formation & 62-County Newspaper Publication Cost Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/ny-llc-cost-publication/"
        },
        {
            "slug": "nyc-seller-closing-costs",
            "title": "NYC, NY State & Florida Home Seller Closing Cost & Transfer Tax Calculator (2026)",
            "subtitle": "Calculates net cash proceeds after NYC Real Property Transfer Tax (1.0%–1.425%), NYS Transfer Tax (0.40%–0.65%), Co-op Flip Tax, Florida Documentary Stamp Tax ($0.60/$0.70 per $100), and broker commissions.",
            "canonical_url": "https://eastcorpcapital.com/calculators/nyc-seller-closing-costs/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/nyc-seller-closing-costs/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/nyc-seller-closing-cost-transfer-tax-rpt-flip-tax-calculator-guide-2026/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC, NY State & Florida Home Seller Closing Cost & Transfer Tax Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/nyc-seller-closing-costs/"
        },
        {
            "slug": "net-effective-rent-nyc",
            "title": "NYC & Tri-State Net Effective Rent & Lease Concession Calculator (2026)",
            "subtitle": "Converts landlord free-month concessions (1 to 3 months free on 12–24 month leases) and move-in credits into true Net Effective Monthly Rent and models Year-2 renewal payment shock.",
            "canonical_url": "https://eastcorpcapital.com/calculators/net-effective-rent-nyc/",
            "markdown_twin_url": "https://eastcorpcapital.com/calculators/net-effective-rent-nyc/?format=md",
            "companion_study_url": "https://eastcorpcapital.com/net-effective-rent-calculator-nyc-free-months-lease-concessions-2026/",
            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). NYC & Tri-State Net Effective Rent & Lease Concession Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/net-effective-rent-nyc/"
        },
        {
            "slug": "1031-exchange-boot",
            "title": "1031 Exchange, Taxable Boot & 25% Depreciation Recapture Calculator (2026)",
            "subtitle": "Computes deferred Federal, 3.8% NIIT, and NY/NJ/FL capital gains taxes, IRC § 1250 25% unrecaptured depreciation tax, and taxable cash/mortgage boot when trading investment property.",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). 1031 Exchange, Taxable Boot & 25% Depreciation Recapture Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/1031-exchange-boot/"
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            "title": "Commission & Bonus Tax Withholding Calculator (2026): IRS 22% / 37% + NY/NYC",
            "subtitle": "Calculates exact payroll withholding on sales commissions, Wall Street bonuses, and RSU vestings under the 22% IRS supplemental flat rate (37% above $1M), NYS 11.70%, NYC 4.25%, and FICA caps.",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). Commission & Bonus Tax Withholding Calculator (2026): IRS 22% / 37% + NY/NYC. Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/commission-bonus-tax/"
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            "title": "Sell Annuity & Structured Settlement Present Value / Discount Rate Calculator (2026)",
            "subtitle": "Compares lump-sum cash buyout offers from factoring companies (at 9%–15% discount rates) against intrinsic present value at risk-free US Treasury yields and quantifies the exact factoring haircut.",
            "canonical_url": "https://eastcorpcapital.com/calculators/annuity-present-value/",
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            "quantitative_author": "Pablo Cirre Gómez",
            "legal_reviewer": "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. · ICAM Bar No. 68.400",
            "recommended_citation": "East Corp Capital (2026). Sell Annuity & Structured Settlement Present Value / Discount Rate Calculator (2026). Quantitative model by Pablo Cirre Gómez; statutory review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). https://eastcorpcapital.com/calculators/annuity-present-value/"
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}