{
  "id": "RET_BACKDOOR_ROTH",
  "name": "Backdoor Roth IRA",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "MAGI above Roth IRA phase-out; check pro rata rule",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Contribution deadline April 15, 2026",
    "forward_status": "available"
  },
  "description": "Non-deductible Traditional IRA contribution followed by Roth conversion. Bypasses Roth IRA income limits. Watch for pro-rata rule if pre-tax IRA balances exist.",
  "irc_reference": "IRC §408A; Form 8606",
  "deadline": "April 15 following tax year"
}