{
  "tool_id": "art-401-validate-form5500-schedules",
  "note": "Form 5500 schedule-applicability + arithmetic tie + deadline calc (FL-4). Vector 1: large DB plan, all applicable schedules, Schedule H ties. Vector 2: small DC plan, minimal schedules, extension applied. Vector 3: large DB plan, Schedule H arithmetic mismatch.",
  "vectors": [
    {
      "name": "large_db_plan_compliant",
      "description": "250-participant defined-benefit plan with insurance contracts, service-provider comp over $5,000, and party-in-interest transactions -- full schedule set, Schedule H ties.",
      "policy_parameters": {
        "plan_type": "defined_benefit",
        "is_multiemployer": false,
        "has_insurance_contracts": true,
        "service_provider_comp_over_5000": true,
        "has_party_in_interest_transactions": true,
        "participant_count": 250,
        "plan_year_end": "2025-12-31",
        "extension_filed": false,
        "schedule_h_beginning_assets": 1000000,
        "schedule_h_net_income": 50000,
        "schedule_h_distributions": 20000,
        "schedule_h_ending_assets": 1030000
      },
      "output_payload": {
        "compliant": true,
        "error_count": 0,
        "warning_count": 0,
        "is_large_plan": true,
        "required_schedules": [
          "A",
          "C",
          "G",
          "H",
          "R",
          "SB"
        ],
        "arithmetic_tie": {
          "expected_ending_assets": 1030000,
          "reported_ending_assets": 1030000,
          "ties": true
        },
        "filing_deadline": "2026-07-31",
        "extended_filing_deadline": "2026-10-15",
        "applicable_deadline": "2026-07-31",
        "issues": [],
        "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.",
        "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_version": "FORM5500-SCHEDULE-MATRIX-V1",
        "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.",
        "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)."
      },
      "golden_hash": "79b63bd0ec7c775db6bb14fe6f55879dfcb3cf2a0c2635af50851c0416806762"
    },
    {
      "name": "small_dc_plan_extended",
      "description": "50-participant defined-contribution plan, no insurance/service-provider/PII flags -- minimal schedule set (I, R), Form 5558 extension filed so the extended deadline applies.",
      "policy_parameters": {
        "plan_type": "defined_contribution",
        "is_multiemployer": false,
        "has_insurance_contracts": false,
        "service_provider_comp_over_5000": false,
        "has_party_in_interest_transactions": false,
        "participant_count": 50,
        "plan_year_end": "2025-12-31",
        "extension_filed": true
      },
      "output_payload": {
        "compliant": true,
        "error_count": 0,
        "warning_count": 0,
        "is_large_plan": false,
        "required_schedules": [
          "I",
          "R"
        ],
        "arithmetic_tie": null,
        "filing_deadline": "2026-07-31",
        "extended_filing_deadline": "2026-10-15",
        "applicable_deadline": "2026-10-15",
        "issues": [],
        "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.",
        "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_version": "FORM5500-SCHEDULE-MATRIX-V1",
        "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.",
        "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)."
      },
      "golden_hash": "c95e43b70728afc2666850cfeeb5822d81e49e44f53e5a17651c7a40171801a0"
    },
    {
      "name": "large_db_plan_arithmetic_mismatch",
      "description": "250-participant defined-benefit plan, Schedule H ending assets do not tie to beginning + net income - distributions.",
      "policy_parameters": {
        "plan_type": "defined_benefit",
        "is_multiemployer": false,
        "has_insurance_contracts": false,
        "service_provider_comp_over_5000": false,
        "has_party_in_interest_transactions": false,
        "participant_count": 250,
        "plan_year_end": "2025-12-31",
        "extension_filed": false,
        "schedule_h_beginning_assets": 1000000,
        "schedule_h_net_income": 50000,
        "schedule_h_distributions": 20000,
        "schedule_h_ending_assets": 999999
      },
      "output_payload": {
        "compliant": false,
        "error_count": 1,
        "warning_count": 0,
        "is_large_plan": true,
        "required_schedules": [
          "H",
          "R",
          "SB"
        ],
        "arithmetic_tie": {
          "expected_ending_assets": 1030000,
          "reported_ending_assets": 999999,
          "ties": false
        },
        "filing_deadline": "2026-07-31",
        "extended_filing_deadline": "2026-10-15",
        "applicable_deadline": "2026-07-31",
        "issues": [
          {
            "code": "SCHEDULE_H_ARITHMETIC_MISMATCH",
            "severity": "ERROR",
            "field": "schedule_h",
            "message": "Schedule H ending assets (999999) do not equal beginning + net income - distributions (1030000)."
          }
        ],
        "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.",
        "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_version": "FORM5500-SCHEDULE-MATRIX-V1",
        "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.",
        "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)."
      },
      "golden_hash": "e0d32b0e24471b6f02fffbb62d7e98a9ef8fc3c47952cf3da6ebffeb11752292"
    }
  ]
}