{
  "id": "RETIREMENT_PLAN_LEVY_ROLLOVER",
  "name": "Wrongful Levy Retirement Plan Rollover",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "The contribution must be made by the tax return due date (excluding extensions) for the year the money is returned; the original levy must have been determined to be wrongful or premature.",
    "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": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "If the IRS returns funds levied from an eligible retirement plan, the individual can contribute the money (plus interest) back into the plan or an IRA, treating it as a tax-free rollover.",
  "irc_reference": "IRC §6343(f)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}