{
  "id": "ELE_ESTATE_TAX_6166_INTEREST",
  "name": "2-Percent Rate on Extended Estate Tax",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to estates that qualify for and elect to pay estate tax in installments under section 6166 because the estate consists largely of interests in a closely held business.",
    "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 a preferential interest rate of only 2 percent on the deferred portion of estate tax when an election is made under section 6166 for closely held businesses.",
  "irc_reference": "IRC §6601(j)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}