{
  "id": "EXC_PERSONAL_RESIDENCE_TRUST",
  "name": "Personal Residence Trust Exception (QPRT)",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The trust property must consist solely of a residence to be used as a personal residence by persons holding term interests in the trust.",
    "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": "The zero-valuation rule for retained interests in trusts does not apply to trusts consisting of a personal residence, allowing for the use of Qualified Personal Residence Trusts (QPRTs) to transfer a home at a reduced gift tax cost.",
  "irc_reference": "IRC §2702",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}