{
  "id": "EXC_FOREIGN_SERVICE_DEFERRED_COMP",
  "name": "Foreign Service Deferred Compensation Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to covered expatriates with deferred compensation earned during non-resident foreign service.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes deferred compensation from expatriation tax to the extent it is attributable to services performed outside the U.S. while the individual was not a U.S. citizen or resident.",
  "irc_reference": "IRC §877A(d)(5)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}