{
  "id": "EXC_GST_GRANDFATHERED_TRUSTS",
  "name": "Grandfathered Irrevocable Trust Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to beneficiaries of trusts that were irrevocable as of 9/25/1985. Taxpayers must ensure no post-1985 additions were made to maintain the exempt status.",
    "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": "Generation-skipping transfers from trusts that were irrevocable on or before September 25, 1985, are generally exempt from GST tax, provided no new assets have been added to the corpus.",
  "irc_reference": "IRC §2601",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}