{
  "id": "EXC_GST_NONTAXABLE_GIFTS",
  "name": "GST Exclusion for Nontaxable Gifts",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to direct skips; for transfers in trust, the trust must be for a single beneficiary and includible in their gross estate upon death.",
    "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": "Direct skips that qualify as nontaxable gifts under the annual gift tax exclusion (2503(b)) or medical/educational exclusion (2503(e)) are assigned an inclusion ratio of zero, making them entirely exempt from Generation-Skipping Transfer tax.",
  "irc_reference": "IRC §2642(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}