{
  "id": "ENT_C_CORP",
  "name": "C-Corp Election/Retention",
  "category": "entity",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "21% flat rate on retained earnings; double taxation on distributions",
    "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": "Election timing varies",
    "forward_status": "available"
  },
  "description": "21% flat rate on retained earnings. Rate arbitrage at high income.",
  "irc_reference": "IRC §11",
  "deadline": "Election timing varies"
}