{
  "id": "ELE_ALT_VALUATION_DATE",
  "name": "Alternate Valuation Date Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a formal election under Section 2032 on the estate tax return.",
    "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 estate to value property as of six months after the date of death if it reduces both the value of the gross estate and the estate tax liability.",
  "irc_reference": "IRC §1014(a)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}