{
  "id": "STEP_UP_BASIS_QTIP",
  "name": "Step-Up in Basis for QTIP Property",
  "category": "estate",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to surviving spouses who were the income beneficiaries of a Qualified Terminable Interest Property (QTIP) trust for which a marital deduction was previously claimed.",
    "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": "Property included in the surviving spouse's gross estate under Section 2044 is treated as passing from the decedent, allowing the assets to receive a fair market value basis step-up at the second death.",
  "irc_reference": "IRC §2044",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}