{
  "id": "RET_SPOUSAL_IRA",
  "name": "Spousal IRA",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Non-working/low-income spouse; working spouse has earned income",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "contribution": {
      "type": "int",
      "description": "IRA contribution for spouse"
    }
  },
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Contribution deadline April 15, 2026",
    "forward_status": "available"
  },
  "description": "IRA for non-working spouse using working spouse's earned income.",
  "irc_reference": "IRC §219(c)",
  "deadline": "April 15 following tax year"
}