{
  "id": "RET_DB_PLAN",
  "name": "Defined Benefit Plan",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Self-employed, stable income $250K+, age 50+ preferred",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "defined benefit plan contribution (max varies by age, $50K-$300K)"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Plan had to be established by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Establish a defined benefit pension plan for large, tax-deductible contributions. Contribution limits based on actuarial calculations. Requires professional setup.",
  "irc_reference": "IRC §412; Form 5500",
  "deadline": "Plan established by Dec 31, contributions by filing deadline"
}