{
  "id": "EXM_CHARITABLE_REMAINDER_TRUST_RECOVERY",
  "name": "Charitable Remainder Trust Recovery Exemption",
  "category": "estate",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Automatically applies to any trust qualifying under section 664, protecting charitable assets from being depleted by estate tax recovery claims.",
    "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": "The law prohibits the estate from recovering estate taxes from a Charitable Remainder Trust (CRT) even if the property was included in the estate due to a retained interest.",
  "irc_reference": "IRC §2207B(d)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}