{
  "id": "CRED_DEATH_TAX_REMAINDERS",
  "name": "Credit for Death Taxes on Remainders",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires an election under section 6163(a) to postpone tax payment on a reversionary or remainder interest.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Extends the time to claim foreign death tax credits when a taxpayer elects to postpone payment of estate tax on reversionary or remainder interests.",
  "irc_reference": "IRC §2015",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}