{
  "id": "RET_MEGA_BACKDOOR",
  "name": "Mega Backdoor Roth",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Plan allows after-tax + in-service distribution",
    "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": "Contributions by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "After-tax 401(k) contributions converted to Roth. Allows up to $70K total 401(k) limit. Requires plan to allow after-tax contributions and in-service distributions.",
  "irc_reference": "IRC §402(c)",
  "deadline": "Dec 31 of tax year"
}