{
  "id": "EXC_BLACK_LUNG_CONTRIB_WITHDRAWAL",
  "name": "Tax-Free Withdrawal of Excess Black Lung Trust Contributions",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to persons who have made contributions to a 501(c)(21) trust that exceed the deduction limits set by section 192.",
    "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 contributors to withdraw excess contributions from a Black Lung Benefit Trust without triggering self-dealing taxes, taxable expenditure taxes, or loss of trust tax-exempt status.",
  "irc_reference": "IRC §4953(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}