{
  "id": "DEF_457B_CATCH_UP",
  "name": "Section 457(b) Last 3-Year Catch-Up",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Participants in an eligible 457(b) plan within 3 taxable years of reaching normal retirement age.",
    "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 participants in the last 3 years before normal retirement age to defer up to twice the annual dollar limit by utilizing unused prior-year deferral limits.",
  "irc_reference": "IRC §457",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}