{
  "id": "EXC_REVERSION_REPLACEMENT_PLAN",
  "name": "Qualified Replacement Plan Excise Tax Reduction",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Employer must establish or maintain a qualified replacement plan where at least 95% of active participants from the terminated plan remain as employees and receive a direct transfer of assets.",
    "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 the reversion of qualified plan assets from 50% to 20% if the employer transfers at least 25% of the maximum reversion amount to a qualified replacement plan.",
  "irc_reference": "IRC §4980(d)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}