Templates that are tested before they ship.

Unused health FSA money is forfeited at plan-year end unless your employer's plan adds a grace period (2.5 more months, any amount) or a carryover (up to $680 for 2026 plan years) -- never both, and it's the employer's choice, not yours. Dependent care FSAs don't get the carryover. How to find out which one your plan has, and two worked examples.

A child born in 2026 whose family puts in $2,000 a year and claims the $1,000 federal seed has $68,374 in their Trump Account by the day they turn 18. Of that, $32,374 is taxable the moment it's withdrawn, plus a 10% early-withdrawal tax unless the beneficiary is 59½ or qualifies for an exception -- because at 18 a Trump Account becomes an ordinary traditional IRA, not a special tax break. Six worked examples built from 26 U.S.C. section 530A, section 128, and section 6434, including a $1,000 seed missed by one birth year and the $5,000/year combined contribution cap.

A married couple filing jointly where both spouses are 65+ gets up to $12,000 off the top of their income starting in 2025 -- but it phases out at the exact same $250,000 MAGI as a couple with only one qualifying spouse, not at $350,000. Worked examples built from 26 U.S.C. section 151(d)(5)(C) and IRS Schedule 1-A, including the single/HOH $175,000 full-phase-out point, the married-filing-separately block, and the 2029 sunset.

The OBBBA raised the federal cap on itemized state and local tax (SALT) deductions from $10,000 to $40,000 for 2025, rising 1%/year through 2029 before reverting to $10,000 in 2030, with a 30%-of-excess MAGI phase-down above $500,000. It only matters if you itemize, and married filing separately gets a halved cap, a halved threshold, and an effectively halved $5,000 floor through a quirk in how the statute is structured. Five worked examples, including MFS and full phase-out.

From age 70½ you can send up to $111,000 a year straight from a traditional IRA to charity in 2026 -- tax-free, and counting toward your RMD if you're old enough to have one. Who qualifies, what it does to your AGI, and two worked examples, including a couple where only one spouse is old enough to use it.

Up to $25,000 of tips and $12,500-$25,000 of overtime premium pay can come off your federal taxable income for 2025-2028, if your occupation and employer qualify and your income isn't too high. The caps, the occupation and FLSA gates, the exact phase-out math, and five worked examples.

On systemd 255.4, status=242/NUMA_POLICY is NUMAPolicy=bind or interleave with no usable node. A SystemCallFilter that kills the program is status=31/SYS, not 242 and not 228.

systemd 255.4 logs status=226/NAMESPACE when BindPaths= or ReadWritePaths= is missing. Type=simple start can exit 0. A missing log directory is 209 or 222. A missing credential is 243.

On systemd 255.4, ProtectSystem=strict still exits 0. A new file under /etc, /usr, /boot, /var, or /tmp returns Read-only file system. The root home stays writable.

systemd 255.4 logs status=216/GROUP when Group= is missing. Type=simple systemctl start can exit 0. A missing user is 217. DynamicUser=yes still starts. A leading hyphen on WorkingDirectory= hides 200/CHDIR.

systemd 255.4 logs status=203/EXEC when ExecStart never runs. A missing user is status=217/USER. A missing working directory is status=200/CHDIR. systemd-analyze verify exits 0 for a bad shebang, a missing user, and a missing directory.

A systemd unit for the Cursor My Machines worker. The token stays in a mode-600 file, idle release is set to 0, and the service user has no sudo.