{
  "id": "ELEC_GST_ALT_VALUATION",
  "name": "Alternate Valuation and Special Use Valuation Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available for direct skips included in a transferor's gross estate or taxable terminations occurring at the same time as an individual's death.",
    "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 the use of alternate valuation (IRC 2032) or special use valuation (IRC 2032A) for certain direct skips and taxable terminations occurring at death to reduce the taxable value of the property.",
  "irc_reference": "IRC §2624",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}