{
  "id": "DED_GST_CHARITABLE_LEAD_ANNUITY",
  "name": "CLAT GST Exemption Leverage",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires the creation of a trust with a guaranteed annuity interest to a charitable organization.",
    "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": "Provides a special rule for Charitable Lead Annuity Trusts (CLATs) where the GST exemption allocated to the trust is increased by the interest rate used for the charitable deduction for the duration of the annuity term.",
  "irc_reference": "IRC §2642(e)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}