{
  "tool_id": "art-302-401k-adp-acp-test",
  "kernel_id": "art-302-401k-adp-acp-test",
  "display_name": "401(k) ADP/ACP Nondiscrimination Tester",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "Runs the IRC §401(k)(3) Actual Deferral Percentage test and the §401(m)(2) Actual Contribution Percentage test from supplied HCE vs NHCE deferral/match percentages (current-year or prior-year method), applying the fixed statutory permitted-disparity limits (1.25x, or 2 percentage points and 2x, whichever is greater). ACP is optional. Returns per-test pass/fail and the percentage-point excess if failed -- a simplified excess figure, not a full leveling-method dollar correction schedule. Zero network, zero PII.",
  "control_description": "Runs the IRC §401(k)(3) Actual Deferral Percentage test and the §401(m)(2) Actual Contribution Percentage test from supplied HCE vs NHCE deferral/match percentages (current-year or prior-year method), applying the fixed statutory permitted-disparity limits (1.25x, or 2 percentage points and 2x, whichever is greater). ACP is optional. Returns per-test pass/fail and the percentage-point excess if failed -- a simplified excess figure, not a full leveling-method dollar correction schedule. Zero network, zero PII.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:b5846a6b36327671eca8553c1a075d732ce6a236e0cf86fbd688c4ee4e52a6ad",
  "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-302-401k-adp-acp-test.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}