{
  "id": "EXC_ESOP_DISPOSITION_EXCEPTIONS",
  "name": "ESOP Disposition Tax Exceptions",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to employers or cooperatives that have acquired securities in a section 1042 sale or 664(g) transfer and need to dispose of them within 3 years.",
    "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": "Avoid the 10% excise tax on early dispositions of ESOP securities by structuring the transfer as a distribution due to death, disability, retirement after age 59.5, or a qualified corporate reorganization.",
  "irc_reference": "IRC §4978",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}