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feat(fbar): derive maximum daily balance per account-year; Form 8938 thresholds are filing-status aware#157

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issue-149-fbar
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feat(fbar): derive maximum daily balance per account-year; Form 8938 thresholds are filing-status aware#157
elasticdotventures wants to merge 1 commit into
mainfrom
issue-149-fbar

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Implements #149

  • Daily running balance reconstruction per foreign account per year
  • Max balance + date of max (auditable)
  • Treasury year-end conversion rates per-year table
  • FBAR aggregate $10,000 threshold test
  • Form 8938 filing-status and residence-aware thresholds
  • Incomplete data handling: incomplete_accounts list

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