{
  "id": "TIME_NIIT",
  "name": "NIIT Planning",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Investment income + MAGI >$200K/$250K",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Year-end planning",
    "forward_status": "available"
  },
  "description": "Reduce 3.8% NIIT by lowering investment income or MAGI below threshold.",
  "irc_reference": "IRC §1411",
  "deadline": "Year-end planning"
}