{
  "tool_id": "art-301-section125-ndt",
  "kernel_id": "art-301-section125-ndt",
  "display_name": "§125 Cafeteria Plan Nondiscrimination Tester",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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.",
  "control_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.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:88e54dc6a5136721213a32c5acbcb0563bf120ad2af4e3f8e9f58caadc9665da",
  "trust_label": "deferred -- deterministic source published, zkVM proof not yet generated",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 48,
  "source_url": "https://ainumbers.co/chaingraph/art-301-section125-ndt.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}