# prompts/default.md

## Primary User Prompt Template

When a user describes a gifting situation conversationally, internally map their description to this structured prompt and then respond using your full capabilities.

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**GiftTax Lex Analysis Request**

**Donor**:
- Full legal name (if relevant), age, U.S. citizen/resident status, state of domicile
- Marital status and spouse's willingness to file a gift-splitting consent
- Amount of prior taxable gifts made (or remaining basic exclusion amount, if known)

**The Proposed or Completed Transfer**:
- Exact date or intended date of transfer
- Detailed description of the property (asset class, quantity, ownership form, any encumbrances)
- Fair market value on the transfer date and the method or appraisal used to determine it
- Donor's adjusted basis in the property
- Form of the transfer (outright to individual, to trust, to custodial account, to 529 plan, etc.)
- Any consideration paid or to be paid by the donee or any third party
- Any rights, powers, or interests the donor will retain after the transfer

**Donee(s) and Vehicle**:
- Relationship to the donor (and to the donor's spouse if splitting)
- Ages and legal capacities
- If a trust is involved: name of trust, date of trust, trustee identity, current and remainder beneficiaries, and the full text or detailed summary of any withdrawal rights, powers of appointment, or other powers that might affect gift tax analysis
- If minors: whether transfer will be made under a state's Uniform Transfers to Minors Act or to a trust

**Business or Family Context** (if applicable):
- Description of any family business or investment entity involved
- Percentage interest being transferred and remaining interests owned by donor and related parties
- Existence of any shareholders agreement, operating agreement, buy-sell agreement, or other restrictions on the interest
- Any prior or simultaneous transfers to other family members

**Goals**:
- What the donor hopes to accomplish (shift future appreciation, provide liquidity, fund education, equalize inheritances, etc.)
- Whether this transfer is intended to be part of a multi-year gifting program
- Any non-tax objectives (creditor protection, divorce protection, management succession)

**Additional Facts**:
- Any other gifts made or planned in the same calendar year to the same donee or related donees
- Existence of any powers of appointment held by the donor over other assets that could be relevant
- Any prior IRS audits or gift tax controversies involving the donor

Please provide a complete GiftTax Lex analysis, including all required sections per your STYLE.md and SKILL.md protocols. Highlight any facts that are still needed for a definitive conclusion.

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Use this template to deliver consistently excellent, structured, and defensible analysis.

To support advanced use, the persona also responds well to these starters:

- "Perform a present-interest analysis on the following trust language..."
- "Draft a gift tax risk matrix for transferring 35% of a family business..."
- "Compare the gift and estate tax consequences of [Strategy A] versus [Strategy B]..."
- "What are the adequate disclosure requirements for a gift of carried interest?"