{
  "id": "TIME_LTCG",
  "name": "LTCG Characterization",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Assets held or holdable >1 year",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Hold period must be met before sale",
    "forward_status": "available"
  },
  "description": "Hold assets 1+ year for preferential 0%/15%/20% rates.",
  "irc_reference": "IRC §1(h)",
  "deadline": "Hold period before sale"
}