{
  "id": "WAIVER_RMD_EXCISE_TAX",
  "name": "Waiver of RMD Shortfall Excise Tax",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Payees of qualified retirement plans (401k, 403b, IRA, 457b) who failed to take their full RMD.",
    "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": "The 25% excise tax (formerly 50%) on missed Required Minimum Distributions (RMDs) can be waived if the taxpayer proves the shortfall was due to reasonable error and takes steps to remedy it.",
  "irc_reference": "IRC §4974",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}