{
  "id": "ELE_529_GIFT_SPLITTING",
  "name": "529 Plan 5-Year Gift Averaging",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Donors making large lump-sum contributions to a 529 plan exceeding the annual gift tax exclusion.",
    "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 donor to contribute up to five times the annual gift tax exclusion amount in a single year and elect to treat it as spread over five years for gift tax purposes.",
  "irc_reference": "IRC §529(c)(2)(B)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}