Illustrative scenario learning tools | Published 9 October 2026
Illustrative Planning Outcome Stage Map: Proposed, Implemented and Verified
The scenario library does not report actual client results. This stage map explains what evidence would be needed to distinguish a planning idea from a verified outcome in any real engagement.
Stage one: proposed
A proposal records the facts, assumptions and modeled alternatives before implementation. The useful evidence is the calculation, baseline and scope. A projected benefit should remain labeled projected, with unresolved conditions visible.
Stage two: implemented
Implementation means the required steps have actually been completed. Depending on the engagement, evidence might include approved records, payroll changes, filed documents or completed reports. Completion of one step does not show that every condition for a tax result has been met.
Stage three: reported and verified
The preparer needs to determine the treatment reflected on the return. Verification requires a stated method and period for comparing results with the baseline. A filed return or issued refund alone does not prove the source or full amount of a claimed incremental benefit.
Use the stages in your own review
Ask the advisor to label each recommendation and list what remains. Keep projected savings separate from documented results. This helps avoid presenting an unfinished plan as an achieved result and keeps follow-up work visible.
Printable preparation worksheet
Use a private working copy to record the document location, outstanding question and person responsible for completing each item. These blank fields do not submit or store information online. Keep sensitive data in your secure records.
| Record or question | Document location or missing item | Owner and follow-up date |
|---|---|---|
| Proposed recommendation and baseline | ________________ | ________________ |
| Outstanding conditions | ________________ | ________________ |
| Implementation evidence | ________________ | ________________ |
| Reported treatment | ________________ | ________________ |
| Verification period and method | ________________ | ________________ |
Before you request advice
Mark unresolved items clearly and explain any deadline that may affect the review. Ask for an individualized conclusion and a written work scope before relying on a recommendation. A completed preparation worksheet is evidence organization, not approval of a tax position.
Continue with the relevant AE service or guide
Review the related AE decision and next steps. Confirm the specific entities, tax years, deliverables and fees covered by your engagement.
Related preparation resources
- Illustrative Tax Scenario Assumption Review Worksheet
- From an Illustrative Scenario to a Tax Consultation: Preparation Checklist
Published by AE Tax Advisors. General education and preparation support, not individual tax, legal or accounting advice. Illustrative material does not describe a real client outcome or guarantee a result.