{
  "id": "EXCL_REORG_NONRECOGNITION",
  "name": "Corporate Reorganization Nonrecognition",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to corporations that are parties to a reorganization and exchange property pursuant to a formal plan of reorganization.",
    "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": "A corporation recognizes no gain or loss when it exchanges property solely for stock or securities in another corporation that is a party to the same reorganization plan.",
  "irc_reference": "IRC §361",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}