The State Atlas · Household Record

The Harris Family.

The operating file for one household — not a folder of documents, but the index to how the family's financial life is coordinated. Begin here; each entry summarises one part of the system and links to the document that holds it in full.

In forceIllinois
Under considerationFlorida
Household Record · 2026 · illustrative sample

A two-generation Illinois household weighing a move to Florida — the estate cliff is the pressure, the domicile question is live. Where to begin: the environment in force is Illinois; a move to Florida is on the table. Each artifact below remains authoritative in its own right — the Record is the standing context, not a copy.

The operating system in force
The tax environmentIllinois Atlas →

How Illinois taxes the household — capital gains, estate, basis step-up, and the rest. The authoritative reference is the state's Atlas page.

Coordination priorities in forceIllinois Atlas →

The operating-system domains The Harris Family coordinates in the Illinois environment. The full reasoning — how each is read and what opens it — lives in the Atlas.

  • Residency & domicile · advisor + CPA
  • Estate structure · estate attorney
  • Loss harvesting · advisor + CPA
  • Asset location · advisor
Standing decisionsDecision Register →

The decisions the household holds in force today. Each is a live entry in the Decision Register, where it is recorded with its reasoning and never overwritten.

  • Residency & domicile (Residency)
  • Estate structure (Estate)
  • Loss harvesting (Portfolio)
  • Asset location (Portfolio)
Under consideration
A move to FloridaCrossing Brief →

Relocating from Illinois to Florida materially reduces the household's state estate-tax exposure, shifting coordination toward asset titling for step-up.

  • 5 decision signals change
  • 1 priority opens · 4 stand down
Opportunities open
Opportunities the situation opensOpportunity Register →

Reviews the household's situation invites. They flow into the Opportunity Register, where each is tracked from open to closed.

  • Asset titling for step-up review
Annual review
The latest Annual Wealth Operating ReviewAnnual Review →

The prepared review of the household's operating system — kept each year, none overwritten.

Governing documents

The standing documents that hold the family's operating rules — authored once, referenced here.

This is how one household's system is coordinated.
Yours would begin the same way — as a standing record, not a folder. We start with your highest-value coordination opportunities.
Review your coordination opportunities with Driftwood → See another record
Reference, not duplicate. The Household Record is the institutional index and the permanent context for The Harris Family. Every summary above is a pointer; the linked artifact — the Atlas reasoning, the Crossing Brief, the Registers, the Annual Review — remains the single authoritative source. The Record never re-authors what those documents hold.

State law reflects 2025 tax-year law; last reviewed 2026-07-07. Every classification is a summary of state law; where a primary-source citation has been verified, it is linked on the card.

What changed
  • 2026-07-07 — First law-review date and honest per-cell source labeling; primary-source citations verified for Illinois, California, New York, Texas, and Florida (more in progress).
  • 2025 — Washington's 7% (+2.9%) excise on long-term capital gains reflected (enacted 2022).
  • 2025 — New Hampshire's Interest & Dividends tax reflected as fully repealed, effective 2025.
  • 2025 — Illinois estate-tax detail tracks the pending SB 2970 as of the review date.
Illustrative / hypothetical — not a real track record and not advice. The tax-management impact figure is a hypothetical, after-tax result from the retroactive application of a tax-management model to ~30 years of proxy-spliced market data on a single illustrative path; no client capital was invested, and hypothetical performance does not guarantee future results. Intended for sophisticated investors; it may not be relevant to your situation, and your actual figure depends on your own holdings, basis, and bracket. State tax facts reflect tax year 2025 and can change — confirm with a tax advisor. Driftwood Wealth is a registered investment adviser; Form ADV and Form CRS are available at adviserinfo.sec.gov.
Driftwood. State tax law reflects 2025 tax-year law; last reviewed 2026-07-07. The Household Record indexes the reasoning graph for one household — it authors no facts of its own.