Computes §1014 stepped-up basis and estate-planning analysis for one or more direct MLP positions held until death, per IRC §1014(a) (basis at death), §1014(b)(6) (community-property double step-up), §751(a) (ordinary recapture eliminated at death), §731 (distributions), and §705 (basis). Returns...
Part of the MLP Tax Computation Engine server.
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AI agents may call mlp_estate_planning to permanently remove or destroy resources in MLP Tax Computation Engine. Without a policy, an autonomous agent could delete critical data in a loop with no way to undo the damage. PolicyLayer blocks destructive tools by default and requires explicit human approval before enabling them.
Without a policy, an AI agent could call mlp_estate_planning in a loop, permanently destroying resources in MLP Tax Computation Engine. There is no undo for destructive operations. PolicyLayer blocks this tool by default and only allows it when a human explicitly approves the action.
Destructive tools permanently remove data. Block by default. Only enable with explicit approval workflows.
{
"version": "1",
"default": "deny",
"hide": [
"mlp_estate_planning"
]
}See the full MLP Tax Computation Engine policy for all 6 tools.
These attack patterns abuse exactly the kind of access mlp_estate_planning gives an agent. Each links to the full case and the policy that stops it:
Other destructive tools across the catalogue. The same approach applies to each: deny by default, or require human approval.
Computes §1014 stepped-up basis and estate-planning analysis for one or more direct MLP positions held until death, per IRC §1014(a) (basis at death), §1014(b)(6) (community-property double step-up), §751(a) (ordinary recapture eliminated at death), §731 (distributions), and §705 (basis). Returns total deferred federal tax eliminated, §751 ordinary recapture eliminated, per-beneficiary inheritance split, community-property double-step-up amount when applicable, and the dollar advantage of holding to death versus selling today. Use when: User has one or more direct MLP positions (EPD, ET, MPLX, WES, PAA, NRP, USAC, SUN) and wants to quantify the §1014 step-up benefit for estate planning, compare holding to death versus selling now across a portfolio, model community-property double step-up for spouses in CA/TX/WA/etc., or compute per-beneficiary inheritance values across multiple heirs. Don't use for: Trust-based estate strategies (revocable trusts preserve §1014; irrevocable trusts and IDGTs typically destroy it — this tool models direct holdings only). Single-position long-horizon tax projection — use mlp_projection. Single-position sell-now-versus-hold-to-death break-even — use mlp_sell_vs_hold. 1099-DIV ETFs (AMLP, MLPX, AMZA — RIC structure receives §1014 step-up but has no §751 to eliminate because no K-1; the analysis is materially different). Limitations: Direct unit holdings only — does not model trust, IDGT, FLP, or charitable structures (these can destroy the §1014 benefit; for guidance on trust selection, see lucasandersen.ai). Federal-level only — does not include state estate tax. §751 recapture eliminated at death is estimated; exact figure depends on the partnership's actual hot-asset disposition schedule. Maintained by Lucas Andersen, MS Finance, with direct positions in major midstream MLPs. Methodology auditable at lucasandersen.ai/methodology.. It is categorised as a Destructive tool in the MLP Tax Computation Engine MCP Server, which means it can permanently delete or destroy data. Block by default and require explicit approval.
Register the MLP Tax Computation Engine MCP server in PolicyLayer and add a rule for mlp_estate_planning: allow, deny, rate-limit, or require approval. Point your MCP client at the PolicyLayer proxy URL and the rule is enforced on every call, before it reaches MLP Tax Computation Engine. Nothing to install.
mlp_estate_planning is a Destructive tool with critical risk. Critical-risk tools should be blocked by default and only enabled with explicit human approval.
Yes. Add a rate_limit block to the mlp_estate_planning rule in your PolicyLayer policy. For example, setting max: 10 and window: 60 limits the tool to 10 calls per minute. Rate limits are tracked per agent session and reset automatically.
Set action: deny in the PolicyLayer policy for mlp_estate_planning. The AI agent will receive a policy violation error and cannot call the tool. You can also include a reason field to explain why the tool is blocked.
mlp_estate_planning is provided by the MLP Tax Computation Engine MCP server (https://api.lucasandersen.ai/mcp). PolicyLayer sits as a proxy in front of this server to enforce policies before tool calls reach the server.
Deterministic rules across all 6 MLP Tax Computation Engine tools. Per-identity grants. Full audit log. Live in minutes. Nothing to install.
Free to start. No card required.
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