{
  "tool_id": "art-401-validate-form5500-schedules",
  "tool_version": "1.0.0",
  "display_name": "ERISA Form 5500 Schedule Validator",
  "mcp_name": "validate_form5500_schedules",
  "mandate_type": "compliance_mandate",
  "wave": 47,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-401-validate-form5500-schedules.html",
  "description": "Validates a Form 5500 schedule-applicability matrix (plan type and size determine required schedules H/I/A/C/G/MB/SB/R), a Schedule H cross-schedule arithmetic tie (ending assets equal beginning assets plus net income minus distributions), and the filing-deadline calculation (plan-year end plus seven months, with the Form 5558 two-and-a-half-month extension). This is form-lint -- structural schedule applicability and arithmetic -- not retirement or plan-design advice; it sits in the compliance-mechanics lane of the options-shelf constraint, not the advice lane. Part of the record-integrity family alongside lint_metro2_record (art-398), lint_x12_claim_records (art-399), and check_official_statement_completeness (art-400).",
  "input_schema_ref": "chaingraph/art-401-validate-form5500-schedules.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:69b7a4767ea76f50dcf221f85f8edb02f48c36b00cf3ec3419be9ad99e00b2f4",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-07-10"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "AEV9XPi7dxsX7k7H4f9lYaY/oAOu9fwW1NiJjiPQy3As7zFzagadXvuXPRlerJZuiyjCEBDoSIysP0ujoXoMVxueZk9kTOugY7MHBoRNVTlyHwm7B036PTnBtypJkDRuLw6rLJmdC1VGC7lAO8Urc8PgzzYadx1U+f1De925ZyYG8s9igB147nb2oUcW9q3kPKx47wVPXQPTPLo1qM7gPxuEpQb510ffv4VoPzvBEf5ETKYSA3pXuUT3MD/R24D+LODvoCdygoN//7nYRqospAt7cEODCXKvZA90lKwiVscZaqcJUrHX6Qay47ycsNmDbzTEP4RxGM/8gADY5BI2Yg==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:69b7a4767ea76f50dcf221f85f8edb02f48c36b00cf3ec3419be9ad99e00b2f4",
      "output": {
        "applicable_deadline": "2026-07-31",
        "arithmetic_tie": {
          "expected_ending_assets": 1030000,
          "reported_ending_assets": 1030000,
          "ties": true
        },
        "compliant": true,
        "disambiguation": "validate_form5500_schedules checks the Form 5500 schedule-applicability matrix (plan type/size -> required schedules), the Schedule H arithmetic tie, and the filing-deadline calculation. It does not check schedule CONTENT beyond the presence of the tied figures.",
        "error_count": 0,
        "extended_filing_deadline": "2026-10-15",
        "filing_deadline": "2026-07-31",
        "is_large_plan": true,
        "issues": [],
        "regulatory_basis": "ERISA Sec 103-104 (29 U.S.C. 1023-1024); DOL EBSA Form 5500 Instructions; IRS Form 5500 series; Form 5558 (extension of time to file).",
        "required_schedules": [
          "A",
          "C",
          "G",
          "H",
          "R",
          "SB"
        ],
        "shelf_note": "This is FORM-LINT (structural schedule applicability and arithmetic), not retirement or plan-design advice -- it sits in the RETIREMENT-1 options-shelf compliance-mechanics lane, not the advice lane the shelf fences off.",
        "table_source": "DOL EBSA Form 5500 Instructions (dol.gov/agencies/ebsa); IRS Form 5500 series overview (irs.gov); ERISA Sec 103-104, 29 U.S.C. 1023-1024.",
        "table_version": "FORM5500-SCHEDULE-MATRIX-V1",
        "warning_count": 0
      }
    }
  }
}