Low Initiative LETF V2 (Dual SMA + TIP) — Tactical Asset Allocation Strategy

Three-state daily tactical allocation driven by two SMA-with-buffer signals on SPY and VIPSX (Vanguard TIPS fund, used as the inflation/rates macro signal). When SPY is firmly above its 200-day SMA (+4%), holds a leveraged Risk-On bucket: 50% UPRO, 25% UGL, 25% TLT. When SPY is firmly below (-4%) OR VIPSX drops below its own 200-day SMA (-1%), shifts to a defensive Risk-Off bucket: 50% IEF, 25% GLD, 25% DBMF. Otherwise holds 100% SPY. The dual signal lets the strategy step aside in inflationary regimes the SPY 200-SMA alone misses; the 2022 rate shock is the year where the TIP signal earns its keep. BestFolio uses UGL (real 2x gold ETF) in Risk-On instead of a synthetic 3x gold (no real US ETF exists for 3x gold) to keep the strategy fully replicable for US retail.