{
  "id": "DEF_ESOP_ROLLOVER",
  "name": "Section 1042 ESOP Stock Sale Rollover",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The seller must have held the stock of a domestic C-corp (with no readily tradable stock) for at least 3 years, and the ESOP must own at least 30% of the company after the sale. Reinvestment in QRP must occur within a 15-month window.",
    "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 taxpayer to elect nonrecognition of gain on the sale of qualified securities to an ESOP if the proceeds are reinvested in qualified replacement property (QRP).",
  "irc_reference": "IRC §1042",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}