{
  "id": "DEF_ESTATE_TAX_REVERSIONARY_INTEREST",
  "name": "Extension of Time for Payment of Estate Tax on Reversionary or Remainder Interests",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The value of a reversionary or remainder interest must be included in the gross estate. Requires an election by the executor.",
    "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 an executor to postpone payment of estate tax attributable to reversionary or remainder interests until 6 months after the termination of the preceding property interests.",
  "irc_reference": "IRC §6163",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}