{
  "id": "BASIS_STEP_UP_TAXABLE_TERMINATION",
  "name": "Taxable Termination Basis Adjustment",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to property transferred in a taxable termination resulting from death, adjusted by the trust's inclusion ratio.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Provides a basis adjustment similar to the Section 1014(a) step-up in basis for property in a taxable termination occurring at the same time as and as a result of an individual's death.",
  "irc_reference": "IRC §2654(a)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}