{
  "id": "RMD_CORRECTION_WINDOW_REDUCTION",
  "name": "RMD Excise Tax Reduction via Correction Window",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayers who missed an RMD but correct it before a notice of deficiency is mailed or the tax is assessed.",
    "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": "Reduces the excise tax on RMD shortfalls from 25% to 10% if the taxpayer corrects the distribution and submits a return within the 'correction window'.",
  "irc_reference": "IRC §4974(e)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}