{
  "id": "RAT_COMPLETE_LIQUIDATION",
  "name": "Complete Liquidation Treatment",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires a formal plan of redemption for all stock of the corporation. Distributions must be part of a series of distributions in redemption of all stock pursuant to that plan.",
    "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": "Allows a series of distributions to be treated as a complete liquidation, potentially qualifying the distributions for capital gains treatment rather than ordinary dividend treatment.",
  "irc_reference": "IRC §346",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}