{
  "id": "EXC_SMALL_GIFT_ESTATE_EXCLUSION",
  "name": "Annual Exclusion Gift Estate Shield",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available for transfers (other than life insurance) to a donee where the total annual gift is below the IRC 2503(b) threshold ($19,000 for 2025).",
    "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": "Gifts made within 3 years of death are generally not pulled back into the gross estate if they were under the annual gift tax exclusion limit and did not require a gift tax return.",
  "irc_reference": "IRC §2035(c)(3)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}