Four load-bearing pillars. Every report carries all four. No LLM-generated prose in the numbers, deterministic rule scoring throughout.
Data foundation
BLS OEWS wage data
National median wages by SOC, anchored to the IRS Job Aid for IRS Valuation Professionals. Per-role percentile lookup (p10 / p25 / p50 / p75 / p90) across 30+ officer-relevant SOCs.
May 2025 vintage · refreshed quarterly via the BLS Employment Cost Index
Time correction
ECI quarterly aging
BLS wage data is aged forward to the report date using the Employment Cost Index (civilian workers, private industry). No stale figures; no silent assumptions.
ECI-aged to each report's date · BLS Employment Cost Index (civilian, private industry)
Defensibility
Four-framework stress test
Every report scores against IRS Nine (FS-2008-25), LabelGraphics 5, the Mayson Nine-Factor Test, and Watson Independent Investor. PASS / WARN / FAIL / DATA-NEEDED on each factor with the primary-authority citation.
29 factors · live links to FS-2008-25 and Watson 8th Cir. 2012
Cross-check
Three-method reconciliation
Cost · Market · Income approaches run on the same inputs. ±15% corroboration band is the explicit reviewer signal. When methods agree, the figure is documented as corroborated; when they diverge, the variance is surfaced.
Primary + 2 cross-checks · narrated reconciliation