{
  "id": "EXEMPT_ONE_PARTICIPANT_FILING",
  "name": "Simplified Filing for One-Participant Plans",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Plan must cover only the owner (and spouse) or partners (and spouses), meet minimum coverage without being combined with other plans, and have assets ≤ $250,000.",
    "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": "Relieves one-participant retirement plans (and those covering only a couple or partners) from filing an annual return if total plan assets are $250,000 or less at the end of the plan year.",
  "irc_reference": "IRC §6058",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}