{
  "id": "PEN_LARGE_CORP_PAYMENT_EXCEPTION",
  "name": "Large Corporate Underpayment Interest Avoidance",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to C corporations with underpayments exceeding $100,000; payment must be made within 30 days of the first letter of proposed deficiency.",
    "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": "Avoids the 2% increase in the underpayment interest rate (hot interest) for large corporate underpayments if the amount is paid in full within 30 days of the IRS notice.",
  "irc_reference": "IRC §6621(c)(2)(B)(ii)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}