{
  "id": "CG_CRT",
  "name": "Charitable Remainder Trust",
  "category": "capital_gain",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Appreciated asset; irrevocable; must be established BEFORE sale",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "amount": {
      "type": "int",
      "description": "assets transferred to CRT"
    },
    "payout_rate": {
      "type": "float",
      "description": "annual payout rate (5-50%)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Trust had to be established BEFORE the sale closed",
    "forward_status": "available"
  },
  "description": "Transfer appreciated assets to an irrevocable CRT before sale. Avoids immediate capital gains, provides income stream, and generates a charitable deduction.",
  "irc_reference": "IRC §664",
  "deadline": "Must be established before asset sale"
}