You are typically not required to disclose your retirement account information when you apply for a loan modification. Lenders usually require you to provide your checking and savings account statements but not your retirement account statements because funds in your retirement account may not be freely available to pay your mortgage.
The one exception is if borrowers do not have sufficient funds to meet the lender's reserve requirement. Some but not all lenders or loan programs require you to hold a certain amount of savings in reserve when your mortgage closes.
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For example, you may be required to have three-to-six months of total monthly housing expense -- which includes your mortgage payment, property tax and homeowners insurance -- in savings at closing. So if your total monthly housing expense is $2,000 and the reserve requirement is three months, you need to have at least $6,000 in your bank account when your loan closes (you can do what you want with the money after your loan funds but the money needs to be in your account at closing)
The reserve requirement is designed to help you continue to make your mortgage payment if you encounter financial challenges in the future. If you do not have a lot of money in savings then the lender may use your retirement account information as supporting documentation to meet the reserve requirement.
Lenders, however, should not use your retirement account information to require you to make a higher monthly payment, have a higher modified loan balance or to disqualify you from modifying your mortgage.