{
  "id": "ELE_AVERAGE_BASIS_RIC",
  "name": "Average Basis Method Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to shareholders of mutual funds and participants in dividend reinvestment plans (DRIPs).",
    "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": "Taxpayers can elect to use the average basis method for regulated investment company (mutual fund) shares and certain dividend reinvestment plans to simplify gain/loss calculations.",
  "irc_reference": "IRC §1012(c)(2)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}