{
  "id": "EXC_PENSION_ASSET_TRANSFER",
  "name": "Transfer of Excess Pension Assets to Retiree Health/Life Accounts",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The pension plan must have assets exceeding 125% of its funding target (or 110% for de minimis transfers) and must meet specific vesting and cost maintenance requirements.",
    "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": "Allows an employer to transfer excess assets from a defined benefit pension plan to a retiree health or life insurance account without the transfer being treated as a taxable reversion or a prohibited transaction.",
  "irc_reference": "IRC §420",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}