{
  "id": "EXC_BONA_FIDE_SALE_EXCEPTION",
  "name": "Bona Fide Sale for Full Consideration",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to taxpayers who sell assets to heirs or third parties at fair market value rather than gifting them, preventing the asset's future appreciation from being taxed in the estate.",
    "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": "Transfers of property are excluded from the gross estate, even if made within 3 years of death or with a retained interest, if the transfer was a bona fide sale for adequate and full consideration in money or money's worth.",
  "irc_reference": "IRC §2035, 2036, 2037, 2038",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}