{
  "tool_id": "art-401-validate-form5500-schedules",
  "kernel_id": "art-401-validate-form5500-schedules",
  "display_name": "ERISA Form 5500 Schedule Validator",
  "tool_version": "1.0.0",
  "mandate_type": "compliance_mandate",
  "purpose": "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).",
  "control_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).",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:69b7a4767ea76f50dcf221f85f8edb02f48c36b00cf3ec3419be9ad99e00b2f4",
  "trust_label": "independently verified -- zkVM execution proof (risc0/groth16-bn254)",
  "data_vintage": "2026-07-10",
  "last_validated": "2026-07-10",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "ready",
  "wave": 47,
  "source_url": "https://ainumbers.co/chaingraph/art-401-validate-form5500-schedules.html",
  "generated_at": "2026-07-25T20:02:55.601Z"
}