{
  "id": "EXC_REVERSION_BANKRUPTCY_EXEMPTION",
  "name": "Bankruptcy Liquidation Reversion Exemption",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Employer must be in bankruptcy liquidation under chapter 7 of title 11 or similar state proceedings as of the plan termination date.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Exempts the employer from the increased 50% excise tax rate (reverting to the base 20% rate) if the employer is in Chapter 7 bankruptcy liquidation or similar state proceedings.",
  "irc_reference": "IRC §4980(d)(6)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}