{
  "id": "ELE_POST_YEAR_DIVIDEND",
  "name": "Post-Close Dividend Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Corporations subject to accumulated earnings tax or personal holding company tax.",
    "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 dividends paid by the 15th day of the 4th month following the close of the tax year to be treated as paid during the previous tax year for accumulated earnings tax or PHC tax purposes.",
  "irc_reference": "IRC §563",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}