{
  "id": "EXC_DIVORCE_PROPERTY_SETTLEMENT",
  "name": "Marital Settlement Gift Tax Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Spouses entering a written agreement where divorce occurs within the period beginning 1 year before and ending 2 years after the agreement.",
    "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 made pursuant to a written separation agreement are deemed to be for full consideration and exempt from gift tax if divorce occurs within a specific 3-year window.",
  "irc_reference": "IRC §2516",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}