{
  "id": "EXCL_GROUP_TERM_LIFE_POST_EMPLOYMENT",
  "name": "Post-Employment Group-Term Life Insurance Tax Shift",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Railroad employers providing group-term life insurance coverage to individuals whose employment relationship has terminated.",
    "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": "Shifts the responsibility for paying Tier 1 and Tier 2 railroad retirement taxes on group-term life insurance premiums to the former employee when the employment relationship no longer exists.",
  "irc_reference": "IRC §3202(d)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}