{
  "id": "BIZ_RETIREMENT_MATCH",
  "name": "Employer 401(k) Match",
  "category": "business",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "S-Corp makes employer match; part of $70K total limit",
    "requires_entity_type": "s_corp",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "employer matching contribution"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Employer contributions by filing deadline with extension",
    "forward_status": "available"
  },
  "description": "S-Corp employer match: deductible to business, part of $70K total limit.",
  "irc_reference": "IRC §401(a); §404(a)",
  "deadline": "Contributions by filing deadline"
}