{
      "tool_id": "art-301-section125-ndt",
      "tool_version": "1.0.0",
      "display_name": "§125 Cafeteria Plan Nondiscrimination Tester",
      "mcp_name": "run_section125_ndt",
      "mandate_type": "compliance_mandate",
      "wave": 48,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-301-section125-ndt.html",
      "description": "Runs the §125 cafeteria-plan nondiscrimination tests from supplied aggregate participant counts: an eligibility-ratio test and a contributions-and-benefits ratio test (§410(b)-style ratio-percentage analogy -- IRS has never finalized regs under §125(g)(3), DRAFT pending final rules), and the statutory key-employee 25% concentration limit (IRC §125(b)(2), fixed). Returns per-test pass/fail and the concentration ratio. Not a plan-qualification opinion -- verify-side employer-evidence assembly only. Zero network, zero PII.",
      "input_schema_ref": "chaingraph/art-301-section125-ndt.html#manifest",
      "deadline": null,
      "deadline_note": "Eligibility-ratio and contributions-and-benefits thresholds are DRAFT (no finalized §125(g)(3) regs); key-employee 25% concentration limit is a fixed statutory constant (IRC §125(b)(2))",
      "consumes": [],
      "feeds": [],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:88e54dc6a5136721213a32c5acbcb0563bf120ad2af4e3f8e9f58caadc9665da","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-06-28"}],
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "Exumf4QAJtYX1u2d7yIRuZAT92LvgjxSwaUEEFLTQq0Ht+02K7qfp73o0dYFbJGj18Qbv0RkaUhnhKupCHtQUyVDjpRxXowXMupHI2nlaTh4DCOZRw38v3UltN1L6UEqKOGla38npscxcd9wX3Lhx/o90ukB1pxIHa2uO65dxRQFqGhhB+hgMtRYmLcaery1HiNqhYqAAUf6BT6dNO0fZw8ILxGGcV3BC1MkSqgbfDzkMRY3o+izco3d+0un674oDG0S2TkrQKyPZ2isL3pFzJwN5qSO5d7h/dWeygtshCYDpDUkN0y9zg7it+4xvMgcupXmd3fPNUPxqLpC99Ttkw==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:88e54dc6a5136721213a32c5acbcb0563bf120ad2af4e3f8e9f58caadc9665da",
          "output": {
            "all_tests_pass": true,
            "benefits": {
              "hce_avg_benefit_pct": 0.055,
              "nhce_avg_benefit_pct": 0.06,
              "pass": true,
              "ratio": 1.0909090909090908,
              "threshold": 1
            },
            "concentration": {
              "concentration_ratio": 0.15,
              "limit": 0.25,
              "pass": true
            },
            "eligibility": {
              "hce_eligibility_rate": 1,
              "nhce_eligibility_rate": 0.9,
              "pass": true,
              "ratio": 0.9,
              "threshold": 0.7
            },
            "error": null
          }
        }
      },
      "export_capability": [
        "json",
        "vc"
      ]
    }