{
  "id": "DEF_CONFLICT_OF_INTEREST_DIVESTITURE",
  "name": "Conflict-of-Interest Divestiture Rollover",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to executive branch officers, judicial officers, and their spouses/minor children who receive a formal certificate of divestiture from the OGE or Judicial Conference.",
    "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 eligible federal executive or judicial officers to defer capital gains tax on the sale of property required by a certificate of divestiture by reinvesting in permitted property (U.S. obligations or diversified funds) within 60 days.",
  "irc_reference": "IRC §1043",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}