{
  "id": "ELE_TAX_COURT_RETIRED_PAY",
  "name": "Tax Court Judge Retirement Election",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must be a Tax Court judge meeting specific age (65-70) and service (10-15 years) requirements and file a written election.",
    "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": "Tax Court judges can elect to receive lifetime retired pay based on years of service, which also triggers a lump-sum credit of prior civil service retirement contributions.",
  "irc_reference": "IRC §7447",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}