{
  "id": "EXC_INSIDER_STOCK_COMP_RECOGNITION",
  "name": "Exception to Insider Stock Compensation Tax",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Disqualified individuals (insiders) of expatriating corporations who exercise options or sell stock compensation before the expatriation date.",
    "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": "Prevents the imposition of the section 4985 excise tax on stock options or compensation if the individual recognizes income under section 83 or recognizes gain/loss in full on or before the expatriation date.",
  "irc_reference": "IRC §4985(d)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}