{
  "id": "EXEMPT_CONTINUING_CARE_LOAN",
  "name": "Continuing Care Facility Loan Exception",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The lender (or spouse) must be age 65 or older (or 62 under subsection h) and the loan must be made pursuant to a continuing care contract to a qualified facility.",
    "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": "Exempts refundable entrance fees (structured as loans) to qualified continuing care facilities from imputed interest rules.",
  "irc_reference": "IRC §7872(g)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}