{
  "id": "ELE_BIG_TAX_AVOIDANCE_5YR",
  "name": "Built-In Gains Tax Recognition Period Expiration",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to S corporations that converted from C corporations; requires holding appreciated assets for at least 5 years post-conversion.",
    "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": "The 35% (now 21% per Sec 11) corporate-level tax on built-in gains is avoided entirely if the assets are held and sold after the 5-year recognition period expires.",
  "irc_reference": "IRC §1374(d)(7)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}