{
  "id": "SE_SALARY_OPT",
  "name": "S-Corp Salary Optimization",
  "category": "se_tax",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Existing S-Corp; salary ≥$40K for substantial services",
    "requires_entity_type": "s_corp",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "salary": {
      "type": "int",
      "description": "optimized salary amount"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "s_corp"
  ],
  "conflicts": [],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Can be adjusted on amended W-2/K-1 if return not yet filed",
    "forward_status": "available"
  },
  "description": "Optimize the split between officer compensation (W-2 salary) and pass-through distributions to minimize combined income and SE tax.",
  "irc_reference": "IRC §1366",
  "deadline": "Year-end payroll adjustment"
}