{
  "id": "ELE_REVERSE_QTIP",
  "name": "Reverse QTIP Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available for trusts where a marital deduction was allowed under section 2056(b)(7) or 2523(f).",
    "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 decedent's estate or a donor spouse to treat property in a QTIP trust as if the QTIP election had not been made for GST purposes, effectively allowing the original transferor to use their own GST exemption on property that would otherwise be treated as the surviving spouse's property.",
  "irc_reference": "IRC §2652(a)(3)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}