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     "description": "Use this tool whenever a user asks for official 2025, 2026, or projected 2027 IRS tax brackets, standard deduction amounts, the $6,000 OBBBA Sec. 70103 Senior…"
    },
    {
     "name": "calculate_rmd_and_tax_cliffs",
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    },
    {
     "name": "calculate_roth_conversion",
     "description": "Use this tool whenever a user asks how much to convert from a Traditional/Rollover IRA to a Roth IRA, how to avoid crossing the next federal tax bracket or…"
    },
    {
     "name": "compare_solo_401k_vs_sep_ira",
     "description": "Use this tool whenever a self-employed business owner, freelancer, 1099 contractor, LLC, or S-Corporation owner asks to compare a Solo 401(k) against a SEP…"
    },
    {
     "name": "simulate_form_1040_and_bracket_room",
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    },
    {
     "name": "analyze_concentrated_stock_tals",
     "description": "Use this tool whenever an investor or advisor asks how to diversify a concentrated low-basis stock position, evaluates a 130/30, 150/50, 200/100, or 300/200…"
    },
    {
     "name": "calculate_savers_credit_and_2027_match",
     "description": "Use this tool whenever a user asks about the IRS Form 8880 Retirement Savings Contributions Credit (Saver's Credit under IRC Sec. 25B), the new 2027 SECURE…"
    },
    {
     "name": "analyze_estate_tax_and_stepup",
     "description": "Use this tool whenever a user asks about federal or state estate taxes, the 2026 $15,000,000 Single / $30,000,000 Married OBBBA estate tax exemption, whether…"
    },
    {
     "name": "compare_sbloc_borrow_vs_sell",
     "description": "Use this tool whenever a user needs cash liquidity (for a real estate purchase bridge, tax bill, tuition, or business investment) and asks whether they should…"
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