{
  "id": "DEF_ESTATE_TAX_CLOSELY_HELD_BUSINESS",
  "name": "5-Year Deferral and 10-Year Installment Payment for Estate Tax",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The value of an interest in a closely held business must exceed 35 percent of the adjusted gross estate. The decedent must have been a U.S. citizen or resident.",
    "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 estates to defer principal payments for 5 years (paying only interest) and then pay the estate tax in up to 10 annual installments at a preferential interest rate.",
  "irc_reference": "IRC §6166",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}