Rule ID: DQC.US.0226.10791
Status: Public Exposure December 8, 2025 - January 22, 2026 - provide comment at https://xbrl.us/public-review
Public Review Release date: December 8, 2025

Purpose:

The purpose of Rule DQC.US.0226.10791 is to ensure that Employee Benefit Plan (EBP) filings do not inappropriately use US GAAP elements. EBP filings (forms 11-K, 11-K/A, and 11-KT) should use specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.

Conditions:

The rule applies to all Employee Benefit Plan filings identified by document types 11-K, 11-K/A, or 11-KT.

• If US GAAP elements (from the fasb.org/us-gaap/ namespace) are found in an EBP filing, the rule will trigger an error.
• The rule excludes abstract elements from consideration, focusing only on concrete reporting elements.

This rule addresses cases where Employee Benefit Plan filings inappropriately use US GAAP elements instead of the specialized EBP taxonomy elements. EBP filings have specific reporting requirements and should use elements from the Employee Benefit Plan taxonomy, which is designed specifically for these types of filings. Using US GAAP elements in EBP filings can lead to inconsistent reporting and may not properly capture the unique aspects of employee benefit plan financial information.

The filer has used US-GAAP elements in the EBP filing. These are the first 10 or less found. Assets, Liabilities, NetAssetsAvailableForBenefits, InvestmentIncomeInterest, InvestmentIncomeNet, ParticipantContributions, EmployerContributions, BenefitsPayment, AdministrativeExpenses, InvestmentExpenses

Rule Element Id: 10791
Rule version: 29.0.0RC1

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

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