{
  "id": "DEF_SPOUSAL_PROPERTY_TRANSFER",
  "name": "Tax-Free Transfers Between Spouses or Incident to Divorce",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Transfer must be to a spouse or a former spouse within 1 year of divorce or related to the cessation of marriage. Does not apply if the recipient is a nonresident alien.",
    "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": "No gain or loss is recognized on property transfers between spouses or former spouses (if incident to divorce). The transfer is treated as a gift for tax purposes.",
  "irc_reference": "IRC §1041",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}