{
  "id": "DED_GST_TERMINATION_EXPENSES",
  "name": "Deduction for Expenses in Taxable Terminations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to trusts experiencing a taxable termination where administrative expenses or debts are attributable to the property being transferred.",
    "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 deduction for expenses, indebtedness, and taxes (similar to IRC 2053) when calculating the taxable amount of a generation-skipping transfer resulting from a taxable termination.",
  "irc_reference": "IRC §2622",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}