{
  "id": "EXC_FOREIGN_GRANTOR_TRUST_EXCLUSION",
  "name": "Foreign Grantor Trust Income Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to foreign trusts where the power to revest title is exercisable solely by the foreign grantor or distributions are restricted to the grantor/spouse.",
    "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": "U.S. beneficiaries of a foreign trust may avoid being taxed on trust income if the trust is revocable solely by a foreign grantor or if distributions are limited to the grantor and their spouse, effectively keeping the income out of the U.S. tax net until distributed.",
  "irc_reference": "IRC §672(f)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}