{
  "id": "ELE_COMBINED_FUND_INTEREST_USE",
  "name": "Election to Use Interest for Benefit Payments",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to the trustees of the UMWA Combined Benefit Fund to manage fund liquidity and reduce employer premium burdens.",
    "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": "Trustees may elect to use interest earned by the Combined Fund to pay for health benefits, which can offset the total premium payments required to be paid into the fund.",
  "irc_reference": "IRC §9703",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}