{
  "id": "EXC_SUCCESSOR_LIABILITY_SAFE_HARBOR",
  "name": "Coal Industry Successor in Interest Safe Harbor",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to entities purchasing assets or stock from an assigned operator in the coal industry, provided the purchaser is an unrelated person under section 267(b).",
    "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": "Purchasers of coal assets or stock are excluded from being 'successors in interest' (and thus avoid associated retiree health liabilities) if they are unrelated to the seller and purchase assets at fair market value in an arm's-length sale.",
  "irc_reference": "IRC §9701",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}