{
  "id": "EXCL_ACCUMULATION_AGE_21",
  "name": "Minor Accumulation Distribution Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to domestic trusts (other than certain foreign trusts) distributing previously accumulated income to a beneficiary who has reached age 21.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes from the 'accumulation distribution' rules any income accumulated before the beneficiary reaches age 21 or before they are born.",
  "irc_reference": "IRC §665(b)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}