Drafting Reference
Example statutory language
Each entry below is a drafting-ready section implementing one component of the Accord. Every entry pairs the statutory text with the one-paragraph canonical rule it implements — the version a summary, letter, or floor statement should use.
This is example language offered for adaptation, not a filed bill. Section numbers are left as SEC. __. placeholders for codification. The corpus accrues as components are drafted; 2 sections are published so far.
1.1 — Wealthy · estate-tax prepayment
Hidden assets do not age out. For any covered asset not adequately disclosed during life, no limitation period begins to run until adequate disclosure is made. If the asset is discovered at death or within two heir generations, the unpaid prepayment tax, estate tax, capital-gains-at-death tax, interest, additions to tax, and civil penalties remain collectible from the estate, from the asset, from substitute property, and from any heir or transferee who received property from that estate. A nonculpable heir's liability is capped at the value of property received from that same estate. A culpable heir, fiduciary, advisor, or nominee who participated in concealment is personally liable without that cap.
1.1 — Wealthy · accession settlement
The estate's executor is the third-party settlement agent for the accession tax. At each distribution, the executor withholds 5% of the taxable accession, remits it, and files the recipient schedule that posts the receipt to the heir's lifetime accession ledger. Upon payment, the heir is issued an accession stamp: the certificate that perfects title to the inherited property, certifies its basis, and caps the heir's transferee liability at the value received. Transfer agents, brokerages, land registries, and courts shall require the stamp to retitle, transfer, or enforce ownership of inherited covered assets. An unstamped accession conveys no perfected title, carries the full undisclosed-covered-asset liability without the nonculpable cap, and tolls no limitation period. Heirs file individually only to claim credits or corrections.
Policy pages carrying a component’s canonical treatment footnote the matching section directly. For the mechanism behind any section, start at the program registry or the methodology. Architecture v10.12.