Multi-year capital-gains plan: realize a long-term gain all at once vs spread it evenly across N years, with the federal tax for each path (2026 0/15/20% long-term bands + the 3.8% NIIT) and the tax saved by spreading — the signed record an investor or agent uses to pick when to realize gains.

Multi-year capital-gains plan: realize a long-term gain all at once vs spread it evenly across N years, with the federal tax for each path (2026 0/15/20% long-term bands + the 3.8% NIIT) and the tax saved by spreading — the signed record an investor or agent uses to pick when to realize gains.

Payment: x402 ($1.00 USDC on eip155:8453). Call unpaid to receive an HTTP 402 with requirements, then retry with the PAYMENT-SIGNATURE header. Method: compares computeCapitalGainsTax(full gain in year 1) vs the sum of computeCapitalGainsTax(gain/N) across N years at the same ordinary income; savings = allAtOnce.totalTax - Σ spread