{
  "id": "ELE_ESTATE_TAX_APPORTIONMENT_WAIVER",
  "name": "Waiver of Right of Recovery for QTIP Property",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to decedents whose gross estate includes property under section 2044 (marital deduction property) and who wish to shift the tax burden away from the specific recipients of that property.",
    "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 decedent can use a will or revocable trust to specifically waive the estate's right to recover estate taxes from beneficiaries receiving Qualified Terminable Interest Property (QTIP).",
  "irc_reference": "IRC §2207A",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}