{
  "id": "ELEC_COMBINED_PLAN_REPORTING",
  "name": "Combined Annual Report for Group of Plans",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to groups of individual account plans or defined contribution plans that share the same trustee, named fiduciaries, plan administrator, and investment options, and have plan years beginning on the same date.",
    "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 group of defined contribution plans with the same trustee, administrator, and investment options to file a single aggregated annual return (Form 5500) instead of separate filings for each plan.",
  "irc_reference": "IRC §6058",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}