{
  "id": "ELE_QUALIFIED_SEVERANCE",
  "name": "Qualified Trust Severance",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The trust must be divided on a fractional basis and provide for the same succession of interests in the aggregate.",
    "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 single trust with an inclusion ratio between 0 and 1 to be severed into two separate trusts: one with an inclusion ratio of 0 (fully exempt) and one with an inclusion ratio of 1 (fully taxable).",
  "irc_reference": "IRC §2642(a)(3)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}