{
  "id": "EXCL_MINOR_TRUST_2503C",
  "name": "Section 2503(c) Minor's Trust",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The trust must allow expenditure for the minor before age 21 and pass to the minor at 21 or to their estate if they die earlier.",
    "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": "Allows gifts to a trust for a minor to qualify for the annual gift tax exclusion even though it is technically a future interest, provided the assets are available for the minor's benefit and distribute at age 21.",
  "irc_reference": "IRC §2503(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}