{
  "id": "ELE_DSUE_PORTABILITY",
  "name": "Deceased Spousal Unused Exclusion (DSUE) Portability",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The executor of the first-to-die spouse's estate must file a timely estate tax return (Form 706) and elect portability, even if no tax is due.",
    "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": "A surviving spouse can claim the unused estate tax exclusion of their last deceased spouse, effectively doubling the amount a couple can pass tax-free.",
  "irc_reference": "IRC §2010",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}