{
  "id": "RET_SIMPLE_IRA",
  "name": "SIMPLE IRA",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Employer ≤100 employees, no other qualified plan",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "employee deferral amount"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [
    "RET_401K_MAX",
    "RET_SOLO_401K"
  ],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Employee deferrals by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Up to $16,500 deferral + employer match. For small businesses with ≤100 employees.",
  "irc_reference": "IRC §408(p)",
  "deadline": "Dec 31 (employee)"
}