{
  "id": "EXC_STRUCTURED_SETTLEMENT_FACTORING",
  "name": "Qualified Order Exception for Structured Settlement Factoring",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The transfer must be approved in advance by a final order from an applicable State court finding the transfer is in the best interest of the payee and does not contravene any statutes.",
    "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": "Avoids a 40% excise tax on the factoring discount of a structured settlement payment rights transfer by obtaining a qualified state court order.",
  "irc_reference": "IRC §5891",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}