Initial commit: chirp — cross-border CA/US finance & retirement plannerVerified

CHIRP (Cross-border Household Investment & Retirement Planner) is a
Common Lisp tool for dual Canada/US citizens, built on ledger-cli as the
single source of truth and cambl for exact-rational money. Inspired by
mdlacasse/Owl, but aimed at the dual-citizen problem: two tax systems at
once, reconciled through the Canada-US treaty and foreign tax credits.

Eight commands:
  networth  Consolidated net worth (CAD+USD) + FBAR/8938/T1135 flags
  gains     Dual-currency realized capital gains (CRA/ACB vs IRS/FIFO)
  income    Tax-year income by type & source, dual-currency
  tax       US (federal+state) & Canada (federal+provincial) tax estimate
  ftc       Foreign tax credit position (Form 1116) + multi-year carryover
  optimize  Single-year tax-minimising withdrawal-source mix (LP)
  plan      Multi-year drawdown optimizer (lp_solve): conversions, CPP/OAS/SS
            claim-age optimization (enumeration/MILP), RMDs, mortality,
            per-account asset allocation, Monte-Carlo stress test
  classify  Cross-border tax classification of accounts

Account classification via ledger `account` directive metadata; treaty-aware
throughout (RRSP/TFSA/PFIC, SS taxed only by residence, etc). 27 tests /
112 checks. Requires ledger 3.x and lp_solve.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>