Summary

• SS source code classification: Uses CPS ASEC SS_SC1/SS_SC2 source codes to classify Social Security income into retirement, disability, survivors, and dependents (replacing age-62 heuristic). Falls back to age-62 for records without source codes.
• Year-parameterized contribution limits: Replaces hardcoded 2022 retirement limits with a lookup table covering 2020–2025 (401k, IRA, and catch-up limits per IRS).
• Data-driven pension taxable fraction: Updates taxable_pension_fraction from 1.0 (arbitrary) to 0.590 based on SOI 2015 Table 1.4 ($690B taxable / $1,169B total).
• Richer QRF predictors: Adds age and is_male alongside employment_income for pension contribution imputation from CPS to PUF.
• SSA benefit-type calibration: Adds 4 new calibration targets for SS sub-types ($1,060B retirement, $148B disability, $160B survivors, $84B dependents) from SSA trust fund data and fact sheets.
• IRA contribution calibration: Adds targets for traditional ($25B) and Roth ($39B) IRA contributions from IRS SOI accumulation tables.

Test plan

• Verify CPS dataset builds successfully with new SS source code columns
• Check SS income sums match total social_security after four-way split
• Confirm contribution waterfall respects year-specific limits
• Run calibration to verify new targets don't cause convergence issues
• Compare taxable pension totals against SOI targets with new 0.590 fraction

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