{
  "id": "ELE_QDOT_NON_CITIZEN_SPOUSE",
  "name": "Qualified Domestic Trust (QDOT) Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires at least one U.S. trustee, specific withholding rights for the trustee, and an irrevocable election by the executor.",
    "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": "Enables the marital deduction for property passing to a non-U.S. citizen spouse if the property is placed in a qualified trust with a U.S. trustee.",
  "irc_reference": "IRC §2056A",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}