{
  "id": "DED_DEFICIENCY_DIVIDENDS",
  "name": "Deficiency Dividend Deduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must be triggered by a court order, closing agreement, or signed agreement with the Secretary; distribution must occur within 90 days of determination and a claim filed within 120 days.",
    "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": "Allows a corporation to avoid PHC tax liability after an IRS determination by distributing dividends to shareholders within 90 days.",
  "irc_reference": "IRC §547",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}