{
  "id": "EXEMPT_FOREIGN_ENTITY_REPORTING_CONSOLIDATION",
  "name": "Foreign Business Entity Reporting Consolidation",
  "category": "procedure",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies when two or more U.S. persons meet the control/ownership thresholds for the same foreign corporation or partnership.",
    "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": "Where multiple U.S. persons are required to file information returns for the same foreign entity, the Secretary may allow a single person to file, reducing compliance costs and penalty risks.",
  "irc_reference": "IRC §6038(d)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}