PS pension: add case K (G1 55+ min(F1,F2) lowest-reduction rule, PSPC-verified) + report wording fixes

PS-PENSION-REPORT.md

@@ -58,8 +58,9 @@ Eligibility & early reduction (annual allowance), ages/service to 1/10 year,
 reduction applies to the **whole** pension, permanent:
 
 - **G1 (joined ≤ 2012-12-31):** unreduced at 60+ w/ ≥2 yrs, or 55–59 w/ ≥30.
-  S<25: F1 = 5%×(60−age). S≥25: F2 = max(5%×(55−age), 5%×(30−S)); at 60+ w/ S≥25,
-  min(F1,F2) applies; leaving <50 → F1 pinned at 50 → 50% cap (`note: f1Under50`).
+  S<25: F1 = 5%×(60−age). S≥25: F2 = max(5%×(55−age), 5%×(30−S)); at 55+ w/ S≥25,
+  min(F1,F2) applies (PSPC: "compare Formula 1 and 2 and apply the lowest reduction");
+  leaving <50 → F1 pinned at 50 → 50% cap (`note: f1Under50`).
 - **G2 (joined ≥ 2013-01-01):** unreduced at 65+ w/ ≥2, or 60–64 w/ ≥30.
   S<25: F1 = 5%×(65−age). S≥25: F2 = max(5%×(60−age), 5%×(30−S)); at 60+ w/ S≥25,
   min(F1,F2). Leaving <55: modelled on the **PSPC-default path — deferred annuity,
@@ -67,7 +68,7 @@ reduction applies to the **whole** pension, permanent:
   the 50%-at-55 annual-allowance alternative is surfaced as a note).
 - <2 yrs service → return of contributions only (pension 0, note `lt2`).
 
-IT salary picker (occupational group **IT**): 5 levels × 8 steps, real 2024-12-22
+IT salary picker (occupational group **IT**): 5 levels × 8 steps (IT-05 has 9), real 2024-12-22
 rates (IT-01 $69,361–89,382 … IT-05 $133,582–174,076), fully overridable — the
 step selection pre-fills the salary field, which stays editable.
 
@@ -117,12 +118,13 @@ insight, disclaimer. FR uses official terms (RRFP/PSCC, **prestation de raccorde
 
 | Suite | Result |
 |---|---|
-| `node tests/ps-pension.test.js` | **63 pass, 0 fail** |
+| `node tests/ps-pension.test.js` | **70 pass, 0 fail** (63 + case K added post-deploy by Hermes: G1 55+ min(F1,F2)) |
 | `node tests/engine.test.js` (regression) | **36 pass, 0 fail** |
 | `node tests/i18n.test.js` | **I18N-OK (48)** |
 | `node tests/ui.smoke.js` (EN+FR quiz→results, + PS module flows) | **SMOKE-OK (74)** |
 
-Plan cases **A–J verified to the cent** (A/B/C/D/E/F/G/H/I/J per plan §tests), plus
+Plan cases **A–K verified to the cent** (A–J per plan §tests; K added post-deploy by Hermes —
+the G1 55+ "lowest of F1/F2" branch was untested), plus
 engine integration: bridge present at 64 / absent at 65; deferred pension gated
 (startAge 65 ⇒ no income/tax/clawback before 65); module-off legacy behaviour;
 OAS clawback gating at 65+; pre-65 couple splitting lowers joint tax
@@ -176,7 +178,7 @@ OAS clawback gating at 65+; pre-65 couple splitting lowers joint tax
 - [x] Results card with full breakdown + dated sources; insight; chart series
 - [x] Pension flows through income/tax/PIA/GIS/splitting incl. pre-65 life-annuity splitting
 - [x] Full EN + FR (parity 48/48, FR smoke green)
-- [x] Tests: ps-pension 63/63 · engine 36/36 · i18n OK · smoke 74/74
+- [x] Tests: ps-pension 70/70 · engine 36/36 · i18n OK · smoke 74/74
 - [x] Audits EN+FR @320/360/390 + desktop + off-LAN (evidence in `audit/`)
 - [x] Deployed (DEPLOY-OK) and reachable off-LAN (OFFLAN-OK)
 - [x] This report + evidence committed & pushed

tests/ps-pension.test.js

@@ -1,5 +1,7 @@
 // Retire-planner PS pension tests — run: node tests/ps-pension.test.js  (PS-PENSION-PLAN.md Stage 3)
-// Hand-computed cases A–J from the plan (AMPE proxy = 2026 YMPE = 74,600), verified to the cent,
+// Hand-computed cases A–K from the plan (AMPE proxy = 2026 YMPE = 74,600), verified to the cent,
+// plus K added post-deploy (Hermes, 2026-10-09): G1 55+ with S≥25 must apply PSPC's
+// "compare Formula 1 and 2 and apply the lowest reduction" — the subtlest branch, was untested.
 // plus engine integration checks (bridge window, start-age gating, PIA gating, pre-65 splitting).
 //
 // NOTE (documented in PS-PENSION-REPORT.md): two plan cases contain arithmetic typos.
@@ -136,6 +138,19 @@ console.log("---- J. service 1.5 yrs: return of contributions only ----");
   ok("J notes lt2", r.notes.indexOf("lt2") >= 0, JSON.stringify(r.notes));
 }
 
+console.log("---- K. G1, 70k, 25 yrs, retire 59: PSPC 55+ rule — lowest of F1 5% / F2 25% = 5% ----");
+{
+  const r = calc(G1, 59, 25, 70000);
+  ok("K pct 5% min(F1,F2) at 55+ (PSPC: compare F1 and 2, apply the lowest)", cent(r.reductionPct, 0.05) && r.formula === "min(F1,F2)", r.reductionPct + " " + r.formula);
+  ok("K lifetime 24,062.50", cent(r.lifetime, 24062.50), r.lifetime);
+  ok("K bridge 10,937.50", cent(r.bridge, 10937.50), r.bridge);
+  ok("K atRetirement 33,250.00 (35,000 × 0.95)", cent(r.pensionAtRetirement, 33250.00), r.pensionAtRetirement);
+  ok("K from65 22,859.38 (24,062.50 × 0.95)", cent(r.pensionFrom65, 22859.38), r.pensionFrom65);
+  const r2 = calc(G1, 56, 25, 70000);
+  ok("K2 pct 20% min(F1 20% / F2 25%) at 56", cent(r2.reductionPct, 0.20) && r2.formula === "min(F1,F2)", r2.reductionPct + " " + r2.formula);
+  ok("K2 atRetirement 28,000.00 (35,000 × 0.80)", cent(r2.pensionAtRetirement, 28000.00), r2.pensionAtRetirement);
+}
+
 console.log("---- Engine integration ----");
 const base = Object.assign({}, E.defaults, {
   age: 55, retireAge: 60, household: "single", province: "ON",