{
  "id": "EXC_NRNC_SITUS_PLANNING",
  "name": "Nonresident Non-Citizen Asset Situs Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to nonresident non-citizens who structure their holdings to ensure assets (such as foreign stock or certain debt obligations) are not considered U.S.-situs property.",
    "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": "Excludes property from the gross estate of a nonresident non-citizen if the property is not legally situated within the United States at the time of death.",
  "irc_reference": "IRC §2103",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}