{
  "id": "ELEC_DEFERRED_ESTATE_TAX_LIEN",
  "name": "Special Lien for Deferred Estate Tax",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to estates electing to defer tax payments under IRC 6166. Requires a written agreement signed by all parties with an interest in the designated lien property.",
    "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 an executor to elect a specific lien on designated property in lieu of a general estate tax lien or a costly surety bond when deferring estate taxes under section 6166.",
  "irc_reference": "IRC §6324A",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}