{
  "id": "EXC_REVERSION_BENEFIT_INCREASE",
  "name": "Pro Rata Benefit Increase Tax Reduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a plan amendment to provide pro rata increases in accrued benefits to all qualified participants, taking effect immediately on the termination 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": "Reduces the excise tax on plan asset reversions from 50% to 20% by providing pro rata benefit increases to participants with an aggregate present value of at least 20% of the reversion amount.",
  "irc_reference": "IRC §4980(d)(3)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}