{
  "id": "DED_NOL_CARRYFORWARD_OPTIMIZATION",
  "name": "NOL Carryforward Preservation after Ownership Change",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to corporations that have undergone an ownership change (more than 50% shift) but continue their business enterprise for at least 2 years.",
    "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 continue using pre-change net operating losses (NOLs) to offset post-change income, subject to a limitation based on the value of the corporation multiplied by the long-term tax-exempt rate.",
  "irc_reference": "IRC §382",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}