{"product_id":"tax-attribute-utilization-analyzer","title":"Tax Attribute Utilization Analyzer","description":"\u003cdiv\u003eEvaluates a target or combined entity's tax attributes (NOLs, tax credits, capital loss carryforwards) and applies Section 382\/383 limitation logic to estimate usable value over a projection horizon. Produces annual limitation calculations, RBIG\/RBIL adjustments, a year-by-year utilization schedule, expiration risk flags, and a present-value estimate of usable attributes. Use when modeling the after-tax value of a target's tax attributes in an acquisition, quantifying the impact of an ownership change on NOL usability, or building a diligence-grade attribute utilization schedule for deal or purchase-price negotiation.\u003c\/div\u003e\u003cdiv\u003e\u003c\/div\u003e\u003cdiv\u003e\u003cem\u003eThis skill is delivered as a \u003ccode\u003e.zip\u003c\/code\u003e archive containing the skill in a named folder, matching the Anthropic SKILL.md format. Extract directly into your Claude Code skills directory (\u003ccode\u003e~\/.claude\/skills\/\u003c\/code\u003e) to install — or open and paste the contents into Claude.ai, ChatGPT, or any other AI tool.\u003c\/em\u003e\u003c\/div\u003e","brand":"penguin tree ai","offers":[{"title":"Default Title","offer_id":52286405509422,"sku":"tax-attribute-utilization-analyzer","price":5.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0982\/4203\/6014\/files\/tax-attribute-utilization-analyzer_c34402e3-58ed-4b85-9975-ee9ef59278b0.png?v=1783641966","url":"https:\/\/penguintree.ai\/products\/tax-attribute-utilization-analyzer","provider":"penguin tree ai","version":"1.0","type":"link"}