{
  "id": "ELEC_GST_RETROACTIVE_ALLOCATION",
  "name": "Retroactive GST Exemption Allocation",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies when a non-skip person beneficiary dies before the transferor, allowing the transferor to protect the trust from GST tax using values from the original transfer 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 transferor to retroactively allocate unused GST exemption to previous transfers if a non-skip person (who is a lineal descendant) predeceases the transferor.",
  "irc_reference": "IRC §2632",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}