{ "version": "1.8.0", "slug": "401k-delinquent-deposit-correction-engine", "title": "CorrectPath — 401(k) Delinquent Deposit & Fiduciary Correction Engine", "vertical": "401(k)/403(b) delinquent deposit detection & DOL/IRS fiduciary correction compliance", "seed": { "s": "401k-delinquent-deposit-correction-engine", "t": "CorrectPath — 401(k) Delinquent Deposit & Fiduciary Correction Engine", "v": "401(k)/403(b) delinquent deposit detection & DOL/IRS fiduciary correction compliance", "r": "Medium-high", "m": "M" }, "product": { "slug": "401k-delinquent-deposit-correction-engine", "project_name": "CorrectPath", "project_type": "flat-fee 401(k)/403(b) delinquent-deposit detection and DOL/IRS fiduciary correction service", "vertical": "401(k)/403(b) plan-sponsor ERISA operational compliance", "audience": "controllers, VPs of HR/Benefits, and Directors of Total Rewards at 100-1,000-employee companies sponsoring a 401(k)/403(b) defined-contribution plan, with no in-house ERISA correction specialist", "geography": "United States (federal ERISA/DOL/IRS jurisdiction, not state-by-state) — no single-state beachhead required; outreach concentrated around CPA benefit-plan-audit season and the extended Form 5500 deadline (Oct 15)", "scale_expectation": "pilot cohort of 8 plan sponsors in the first 90 days, sourced through 2 CPA-firm referral partners; steady-state deadline-driven demand clustered around plan-audit season, not a daily-transaction volume business", "core_workflows": [ "Payroll withholding-date / recordkeeper contribution-posting-date intake & completeness check", "Data extraction, normalization & Late Deposit Instance detection", "Deterministic Lost Earnings & excise-tax calculation, SCC-vs-VCP eligibility determination", "Compliance Reviewer verification & Filing Attorney/EA execution coordination" ], "discovery": { "one_line_purpose": "On CorrectPath, 401(k)/403(b) plan sponsors stop guessing whether a late-deposit finding is SCC-eligible and start getting a signed, DOL-methodology-accurate Correction Certificate every time. Payroll and recordkeeper data are extracted and normalized at intake, every Late Deposit Instance is detected, a Compliance Reviewer verifies the calculation, and a partner ERISA attorney or Enrolled Agent executes any required filing.", "primary_users": [ "Controller or VP of HR/Benefits at the plan-sponsoring employer", "TPA or CPA benefit-plan-audit firm referring a client's correction", "Partner ERISA attorney or Enrolled Agent/CPA engaged to review and execute a filing" ], "jobs_to_be_done": [ "Get a complete, DOL-methodology-accurate Correction Certificate without hiring an ERISA correction specialist onto staff", "Answer an auditor's late-deposit finding with a signed remediation memo, not a guess", "Determine SCC-vs-full-VCP eligibility correctly the first time, before the Form 5500 deadline" ], "value_prop": "CorrectPath turns a sponsor's scattered payroll withholding dates and recordkeeper contribution-posting dates into a signed, DOL-methodology-accurate Correction Certificate — defensible to a plan auditor or the DOL, with the sponsor always the party of record on the filing.", "competitors": [ "Specialist TPAs (DWC, TRA401k) that sell correction/restoration services manually, spreadsheet-based, capacity-constrained", "ERISA boutique law firms (Trucker Huss, Belfint, Boyum Barenscheer) whose hourly billing makes a sub-$1,000 Lost Earnings correction disproportionately expensive", "Generalist TPAs/recordkeepers offering correction as an ad hoc, unpredictably-priced add-on", "The status quo: the sponsor's finance team manually date-matching payroll against recordkeeper posting records in a spreadsheet" ], "differentiation": "Done-for-you late-deposit detection and correction-package production, not a tool to operate: AI-native detection and DOL-methodology calculation combined with a fixed-fee, 5-business-day-turnaround product and a coordinated Compliance Reviewer/Filing Attorney-EA sign-off, sized for the large majority of the 836,800 on-file plans with no in-house ERISA specialist.", "positioning_statement": "For 401(k)/403(b) plan sponsors who have just learned of a late-deposit finding, CorrectPath is the done-for-you delinquent-deposit detection and correction desk that turns raw payroll and recordkeeper data into one signed, DOL-methodology-accurate Correction Certificate — unlike a generalist TPA that flags the finding but doesn't offer a fixed-fee correction product, or an hourly-billed ERISA attorney the sponsor must scope and manage alone." }, "assumptions": [ { "id": "401k-delinquent-deposit-correction-engine-a1", "statement": "Plan sponsors will pay a flat fee for a done-for-you Correction Certificate over continuing to attempt the DOL lost-earnings calculation themselves, once shown a concrete Deposit Timing Readiness Scan finding.", "confidence": "medium", "impact_if_wrong": "severe", "revisit_trigger": "First 10 pilot Readiness Scan sales conversations — reject the wedge if willingness-to-pay signal is absent." }, { "id": "401k-delinquent-deposit-correction-engine-a2", "statement": "A Correction Certificate can hit the 5-business-day (launch) delivery SLA from sponsor-supplied payroll and recordkeeper exports alone, without custom payroll-system integration.", "confidence": "medium", "impact_if_wrong": "high", "revisit_trigger": "First 3-6 pilot engagements." }, { "id": "401k-delinquent-deposit-correction-engine-a3", "statement": "Sponsors and referral-partner CPA/TPA firms tolerate AI-assisted detection and calculation when a Compliance Reviewer's verification and a Filing Attorney/EA's execution are explicit on every Correction Certificate.", "confidence": "medium", "impact_if_wrong": "high", "revisit_trigger": "First auditor pushback on a delivered certificate." }, { "id": "401k-delinquent-deposit-correction-engine-a4", "statement": "Deposit Timing Readiness Scan-to-paid-engagement conversion reaches at least 25% among qualified, referral-sourced sponsors.", "confidence": "low", "impact_if_wrong": "severe", "revisit_trigger": "Day-90 pilot-cohort conversion measurement (explicit kill/pivot gate at 25%)." }, { "id": "401k-delinquent-deposit-correction-engine-a5", "statement": "TPA channel partners will refer correction work rather than build the capability in-house — the source blueprint's own Unverified, low-confidence assumption.", "confidence": "low", "impact_if_wrong": "high", "revisit_trigger": "First 90 days of TPA-partner outreach; pivot to direct-to-sponsor motion if referral volume stays near zero." } ], "unknowns": [ { "id": "401k-delinquent-deposit-correction-engine-u1", "question": "Which specific ERISA-credentialed Compliance Reviewer verifies the first cohort's Correction Certificates?", "blocks": "Any commercial engagement; the reviewer sign-off invariant.", "resolution_path": "Named reviewer + engagement letter on file before the first paid Scan." }, { "id": "401k-delinquent-deposit-correction-engine-u2", "question": "What is the true Deposit Timing Readiness Scan-to-paid conversion rate among referral-sourced sponsors?", "blocks": "Pricing hypothesis; scaling decision.", "resolution_path": "8-plan pilot cohort with explicit pricing conversation, measured against the Day-90 checkpoint (25% kill gate)." }, { "id": "401k-delinquent-deposit-correction-engine-u3", "question": "How much does the payroll/recordkeeper format-mapping library actually reduce Compliance Reviewer minutes by Day 90?", "blocks": "Unit-economics model; throughput assumptions.", "resolution_path": "Instrument reviewer minutes per engagement from pilot 1; compare to the 100-min-launch to 53-min-Day-90 target." } ], "expert_panel": [ { "role": "Product Strategy", "key_concern": "Is the SCC-eligible Correction Certificate narrow enough to sell in weeks without a custom payroll integration?", "recommendation": "Launch scoped to a single-plan-year, single-entity SCC-eligible correction against one payroll/recordkeeper export pair; expand to full VCP/VFCP scope only after the pilot converts.", "dissent": "May understate the Deposit Timing Monitoring recurring-revenue story to early referral partners expecting an always-on offering." }, { "role": "Software Architecture", "key_concern": "Are we defaulting to a client-facing portal the pilot doesn't need yet?", "recommendation": "Single deployable modular monolith; upload-link/email intake only at launch, no client portal.", "dissent": "May read as under-built to a TPA partner expecting a branded dashboard." }, { "role": "Frontend / UX", "key_concern": "Is the evidence chain (payroll withholding date to recordkeeper posting date to reviewer verification) visible in every reviewer-facing view?", "recommendation": "Every Correction Certificate line renders its payroll citation, matched recordkeeper posting date, and reviewer decision in one glance.", "dissent": "Adds density a non-ERISA reviewer might call cluttered." }, { "role": "Backend / Data", "key_concern": "Is the audit trail append-only and reconstructable for a plan-committee fiduciary-file request years later?", "recommendation": "Event-sourced audit log for every correction-cycle state transition; hash-chained artifact snapshots.", "dissent": "More write-path complexity than plain CRUD; requires schema discipline as DOL/IRS rule formats evolve." }, { "role": "AI / ML", "key_concern": "Are detected Late Deposit Instances grounded in source payroll/recordkeeper data and never a free-form guess?", "recommendation": "Retrieval-first detection citing the specific payroll/recordkeeper line pair; deterministic Lost Earnings math in code, never the model; mandatory Compliance Reviewer gate before any sponsor- or DOL/IRS-facing claim.", "dissent": "Slower per-cycle than a fully automated tool; may frustrate a sponsor expecting instant results." }, { "role": "Security", "key_concern": "Is one sponsor's payroll and recordkeeper data isolated from every other sponsor's?", "recommendation": "Row-level auth, per-tenant retrieval indices, log-scrubbing of payroll/financial figures.", "dissent": "None recorded this run." } ], "strategy": { "business_model": "Flat fee per SCC-eligible Correction Certificate, scoped fixed quote for full VCP/VFCP Applications, per-participant-year rate for large-plan calculation runs, and an optional annual Deposit Timing Monitoring retainer; never hourly, never a percentage of any recovered or corrected amount — there is no monetary recovery in a compliance correction, so contingency pricing is never used, at any scale.", "revenue_streams": [ "Deposit Timing Readiness Scan (free lead magnet)", "SCC-Eligible Correction Certificate ($2,500-$4,000 flat)", "Full VCP/VFCP Application ($6,000-$15,000 scoped quote)", "Per-Participant-Year Lost Earnings Calculation ($150/participant-year)", "Deposit Timing Monitoring ($1,800-$4,800/yr retainer)" ], "moat": [ "Maintained DOL VFCP methodology / IRC §4975 / EPCRS rule library, compounding with every rule change tracked", "Payroll/recordkeeper format-mapping library across ADP, Gusto, Paychex, Fidelity, Empower, Voya, Ascensus", "Named Compliance Reviewer's verification and Filing Attorney/EA's execution accountability on every certificate", "Accumulated pattern library of what auditors and DOL examiners have actually accepted as sufficient documentation" ], "gtm": [ "CPA benefit-plan-audit firm and TPA referral partnerships (the primary, lowest-CAC channel)", "Founder-led educational content + anonymized Deposit Timing Readiness Scan teardowns", "ERISA attorney referral network for sub-$5k correction work firms can't profitably bill hourly" ], "pricing_hypothesis": "Deposit Timing Readiness Scan free; SCC-Eligible Correction Certificate $2,500-$4,000 flat — priced below typical ERISA-attorney hourly cost for equivalent scope and above the IRS's own $1,500-$3,500 VCP-fee-only benchmark, validated against 10+ pricing conversations before scaling spend.", "kill_criteria": [ "No signed pilot plan sponsor in 4 weeks of qualified referral outreach", "Compliance Reviewer median cycle time exceeds the Day-90 target (53 minutes) by more than double after pilot 5", "No paid standard-price conversion by Day 90", "A delivered Correction Certificate or DOL inquiry causes a documented, CorrectPath-caused reputational or client-relationship incident" ] }, "security": { "stride": [ { "threat": "Spoofing", "scenario": "Attacker impersonates a Compliance Reviewer to approve a fabricated Late Deposit Instance or verify a Correction Certificate.", "mitigation": "SSO with MFA; reviewer verifications bound to a cryptographic session claim, not a form field." }, { "threat": "Tampering", "scenario": "Historical payroll/recordkeeper export or calculation entries edited after the fact to hide a miscalculation.", "mitigation": "Append-only audit log; hash-chained artifact snapshots; diff view on every reviewer surface." }, { "threat": "Repudiation", "scenario": "A reviewer denies verifying an instance or a Filing Attorney/EA denies executing a filing that later proves wrong.", "mitigation": "Signed attestations with server-side timestamp + actor identity; delivered package includes a signature manifest." }, { "threat": "Information Disclosure", "scenario": "Cross-tenant leak of one sponsor's payroll/financial data through shared indices, logs, or prompts.", "mitigation": "Tenant-scoped row-level auth; PII/financial-data scrubbing in logs; retrieval indices partitioned per sponsor." }, { "threat": "Denial of Service", "scenario": "A runaway extraction job or bulk export exhausts shared workers during an audit-season delivery crunch.", "mitigation": "Per-tenant concurrency + budget caps; circuit breaker on model calls; degrade-gracefully queue." }, { "threat": "Elevation of Privilege", "scenario": "A standard operator acquires reviewer-verification or filing-execution capability via a workflow shortcut.", "mitigation": "Roles stored in a separate table; capability checks server-side; no client-only role checks." } ], "privacy_posture": "Data-minimization by default; per-sponsor isolation; data-processing terms on file; deletion-schedule runbook published.", "compliance_targets": [ "ERISA fiduciary/prohibited-transaction and DOL VFCP methodology adherence", "SOC 2 Type I (year 2 roadmap)", "Filing Attorney/EA licensing-boundary review confirmed per engagement before scaling", "DOL/IRS portal terms-of-service log for any automated filing-status check" ], "data_classifications": [ "Sponsor payroll withholding-date data (sensitive business data)", "Recordkeeper contribution-posting-date exports (sensitive, third-party-sourced)", "Plan-document deposit-timing excerpts (sensitive, plan-adjacent)", "Contact/PII (standard)" ] }, "devops": { "ci_cd": "PR -> typecheck + unit + snapshot tests -> preview deploy -> main auto-deploys to a single production region; migrations gated on review.", "environments": [ "local", "preview (per-PR)", "staging (shared)", "production (single region + multi-AZ)" ], "observability": [ "Structured logs with tenant + request IDs", "RED metrics per workflow", "Error tracking with source maps", "Model-call spans with cost + latency", "Weekly SLO review, with a month-end delivery-crunch capacity review" ], "testing_pyramid": [ "Unit tests on matching-derivation and tie-out validation modules", "Component tests on reviewer exception-queue surfaces", "Contract tests on DOL or IRS-payroll/recordkeeper export-schema parsers", "End-to-end smoke test on the intake -> match -> reviewer-signoff -> delivery path" ], "accessibility_tests": [ "axe-core in CI on reviewer-facing surfaces", "Keyboard-only walkthrough per workflow", "Prefers-reduced-motion honored" ], "performance_budget": "p95 workflow latency published per module; payroll/recordkeeper export-extraction cold-path under 30s or shown as a background job." }, "accessibility_i18n_ethics": { "wcag_target": "AA", "locales": [ "en-US" ], "rtl_support": false, "ethical_risks": [ "A Late Deposit Instance or Lost Earnings figure released without Compliance Reviewer verification", "A DOL/IRS filing draft read as a demand or collection-style threat rather than a correction filing", "An error in a Correction Certificate attributed to AI rather than owned by the reviewer/attorney of record" ], "ethical_guardrails": [ "Human Compliance Reviewer verification required before any Late Deposit Instance or filing draft ships", "Deterministic output filter blocks demand/collection-style language in every drafted DOL/IRS filing", "AI-usage disclosure available in the engagement letter where relevant" ] }, "governance": { "ownership": [ { "area": "Product + roadmap", "owner": "Founder" }, { "area": "Architecture + platform", "owner": "Engineering Lead" }, { "area": "Detection + reviewer workflow", "owner": "Named Compliance Reviewer" }, { "area": "Compliance + privacy", "owner": "Compliance Lead" }, { "area": "Design system", "owner": "Design Lead" }, { "area": "SEO + content", "owner": "Content Lead" } ], "docs_required": [ "ADR log (checked in)", "Owner-action ledger", "Evidence register", "STRIDE threat model", "Runbook: incident, restore, breach notification", "Reviewer playbook + signature invariant" ], "naming_conventions": [ "kebab-case slugs for blueprints and routes", "camelCase for TypeScript identifiers", "SCREAMING_SNAKE_CASE for environment variables", "Verb-first action names (e.g., generate-correction-certificate)" ], "change_control": "ADR-per-major-decision; migrations require review; production deploys gated on green CI + owner-action ledger check." }, "risk_register": [ { "id": "401k-delinquent-deposit-correction-engine-r1", "risk": "A DOL/IRS-facing filing claim proves incorrect", "likelihood": "medium", "impact": "severe", "mitigation": "Every Lost Earnings figure linked to a dual-calculation cross-check + Compliance Reviewer sign-off", "contingency": "Retraction workflow; sponsor-notification template; audit-log export within 24 hours", "owner": "legal" }, { "id": "401k-delinquent-deposit-correction-engine-r2", "risk": "AI hallucination in a delivered Late Deposit Instance or filing draft", "likelihood": "medium", "impact": "high", "mitigation": "Retrieval-first pipeline + structured output validation + Compliance Reviewer gate", "contingency": "Reviewer-triggered rollback + regeneration; incident postmortem published to the sponsor", "owner": "engineering" }, { "id": "401k-delinquent-deposit-correction-engine-r3", "risk": "Cross-tenant sponsor payroll/financial data leak", "likelihood": "low", "impact": "severe", "mitigation": "Row-level auth + per-tenant retrieval indices + log-scrubbing", "contingency": "Breach-notification runbook; forced credential rotation; scoped tenant kill switch", "owner": "engineering" }, { "id": "401k-delinquent-deposit-correction-engine-r4", "risk": "Pilot plan sponsor churns before converting to a paid Correction Certificate", "likelihood": "medium", "impact": "high", "mitigation": "Weekly working-session cadence during pilot; documented value moments; owner-action ledger", "contingency": "Structured exit interview; write learnings into ICP + pricing hypothesis", "owner": "owner" }, { "id": "401k-delinquent-deposit-correction-engine-r5", "risk": "A payroll/recordkeeper vendor ships free, good-enough late-deposit detection", "likelihood": "medium", "impact": "high", "mitigation": "Payroll/recordkeeper-agnostic positioning; the Compliance Reviewer/Filing Attorney-EA sign-off as the human moat software won't replicate", "contingency": "Reposition around the licensed sign-off and rule-library depth; lean harder into the full VCP/VFCP and Deposit Timing Monitoring lines", "owner": "owner" } ], "roadmap": [ { "phase": "Phase 0 — Discovery + pilot LOI", "weeks": "Weeks 1-2", "outcomes": [ "3-5 pilot plan-sponsor LOIs", "Evidence pack from each pilot sponsor", "Written ICP + pricing hypothesis" ], "exit_criteria": [ "≥3 LOIs signed", "Owner-action ledger populated per sponsor", "Reviewer identity confirmed" ], "kill_criteria": [ "<2 LOIs after 2 weeks", "No willingness-to-pay signal above pilot price" ] }, { "phase": "Phase 1 — Thin vertical slice", "weeks": "Weeks 3-4", "outcomes": [ "Intake -> detect -> reviewer verify -> deliver working end-to-end for one payroll/recordkeeper format pair", "Audit trail wired", "Instrumentation live" ], "exit_criteria": [ "1 real Deposit Timing Readiness Scan delivered + reviewer-verified", "p95 workflow latency published" ], "kill_criteria": [ "Reviewer verification cycle >10 business days", "Evidence bundle cannot be reconstructed on demand" ] }, { "phase": "Phase 2 — Pilot cohort", "weeks": "Weeks 3-8", "outcomes": [ "8 pilot plan sponsors scanned", "First standard-price Correction Certificate conversion", "SOC 2 Type I scoping" ], "exit_criteria": [ "≥1 standard-price contract", "Post-scan debrief trust signal captured", "Postmortem cadence in place" ], "kill_criteria": [ "No standard-price conversion by Day 90", "Scan-to-certificate conversion below 25%" ] }, { "phase": "Phase 3 — Recurring-desk scale-up", "weeks": "Weeks 9-13 (Day 90 checkpoint)", "outcomes": [ "Public commercial launch of the microsite as 'ready'", "Deposit Timing Monitoring retainer and per-participant-year line active", "Owner-action ledger closed for launch" ], "exit_criteria": [ "COGS/rework/cycle-time measured against target", "Expansion beyond the pilot cohort gated on targets, not calendar time" ], "kill_criteria": [ "Rework rate persistently above 8%", "Reviewer minutes per engagement not falling with volume" ] } ], "metrics": { "north_star": "Signed Correction Certificates delivered per month, with zero client-caught material errors", "leading": [ "Pilot plan-sponsor LOIs signed", "Scan-request-to-delivered-Scan cycle time", "Compliance Reviewer verification cycle time", "Evidence coverage per Correction Certificate line", "Owner-action ledger closure rate" ], "lagging": [ "Paid standard-price certificates signed", "Scan-to-certificate conversion (target ≥40%, pilot gate 25%)", "Client-caught material error rate (target <0.5%)", "Referral-partner retention (target ≥85% annualized)" ], "guardrails": [ "Model spend per tenant per week", "PII/financial data in logs (target: 0)", "Cross-tenant access attempts (target: 0)", "p95 workflow latency ceiling" ] }, "executive_review": { "consensus": "Ship a thin, evidence-linked, reviewer-gated vertical slice for CorrectPath, wedged on the Deposit Timing Readiness Scan. Prefer a boring, single-region modular monolith. Do not launch commercially until owner-action facts close and at least one reviewer-verified, Filing-Attorney-EA-executed Correction Certificate has shipped.", "dissent": "Executive Sponsor and Privacy/Compliance disagree on launch tempo — Privacy recommends waiting for a full Filing Attorney/EA-panel and E&O-insurance review before enabling the full VCP/VFCP Application tier anywhere.", "go_no_go": "conditional-go", "top_3_risks": [ "A DOL/IRS-facing filing claim proves incorrect", "AI hallucination in a delivered Late Deposit Instance or filing draft", "Cross-tenant sponsor payroll/financial data leak" ], "first_10_steps": [ "Confirm the named Compliance Reviewer + engagement letter on file", "Populate owner-action ledger with entity, jurisdiction, contact inbox, privacy inbox", "Open pilot-cohort intake (cap 8) with explicit pricing conversation", "Write ICP + kill/pivot criteria in the plan file", "Stand up the evidence-linked intake -> detect -> reviewer verify loop", "Wire append-only audit log + hash-chained snapshots", "Add row-level auth + tenant-scoped retrieval indices", "Instrument scan-request, certificate-delivery, and reviewer-verification events", "Publish the microsite with FAQPage schema only and noindex until owner-facts close", "Schedule the Day-90 kill/pivot review with executive sponsor" ] } }, "project_site": { "slug": "401k-delinquent-deposit-correction-engine", "app_name": "CorrectPath Correction Desk", "archetype": "detection-correction desk", "archetype_label": "delinquent-deposit detection & fiduciary correction desk", "reader_role": "Controller / VP of HR-Benefits at a 401(k)/403(b) plan sponsor", "one_sentence_app": "CorrectPath turns your payroll and recordkeeper exports into a human-verified, flat-fee Correction Certificate — every Late Deposit Instance detected, Lost Earnings calculated, filed and signed.", "homepage_sequence": [ "scene", "workflow", "instrument", "offer", "proof", "qualification", "objections" ], "hero": { "frame_label": "401(k)/403(b) plan-sponsor back-office · delinquent-deposit detection & fiduciary correction desk", "eyebrow": "Controller / auditor just flagged a late-deposit finding", "interface_title": "CorrectPath correction desk", "primary_panel_title": "Plan Year 2025 · 3 Late Deposit Instances · $412 Lost Earnings · SCC-Eligible", "primary_panel_body": "Detect every Late Deposit Instance, calculate Lost Earnings using the DOL's own methodology, draft the SCC Notice, and route to the Compliance Reviewer for verification before anything is delivered.", "side_panel_title": "Before anything is delivered", "side_panel_items": [ "Every payroll/recordkeeper line matched or exception-coded", "Lost Earnings dual-calculation cross-check passed", "Correction Certificate ties to source data to the penny" ], "status_metric": "REVIEW", "status_label": "Compliance Reviewer verification required" }, "language": { "problem_heading": "The controller's moment", "mechanism_heading": "Inside the CorrectPath correction desk", "proof_heading": "Why this survives an auditor's review or a DOL inquiry", "offer_heading": "What leaves the room", "objection_heading": "The hard questions", "qualification_heading": "Who should not use this", "cta_close": "Start a free Deposit Timing Readiness Scan — verified by a real ERISA-credentialed Compliance Reviewer, never a percentage of anything recovered." }, "modules": [ { "name": "payroll/recordkeeper intake", "job": "Turns a forwarded or uploaded payroll withholding-date export and recordkeeper contribution-posting-date export into a named correction-cycle record with a completeness check against the intake checklist.", "artifact": "intake record" }, { "name": "Correction Certificate", "job": "Holds every Late Deposit Instance matched to its source payroll/recordkeeper pair, tied to the penny against the DOL-methodology Lost Earnings calculation, verified by the reviewer.", "artifact": "correction certificate" }, { "name": "Filing Package", "job": "Packages the SCC Notice or VCP/VFCP Application, the Form 5330 draft, and the remediation memo with its evidence into the record a plan-committee member or successor administrator can review without a meeting.", "artifact": "filing package" } ], "checkpoints": [ { "label": "payroll/recordkeeper line match", "pass": "matched with source citation", "fail": "routed to reviewer exception queue" }, { "label": "penny-perfect Lost Earnings tie-out", "pass": "deterministic code, dual-calculation cross-check passes", "fail": "blocked before delivery" }, { "label": "Correction Certificate", "pass": "Compliance Reviewer verifies (Filing Attorney/EA executes any required filing)", "fail": "stays draft" } ], "signature_scene": "It's the third read-through of an auditor's management letter citing \"late remittance of participant deferrals.\" Instead of opening a spreadsheet to date-match payroll against recordkeeper postings yourself, you upload the exports to CorrectPath and a Compliance Reviewer takes the detection and calculation from here." }, "ddd": { "slug": "401k-delinquent-deposit-correction-engine", "project_name": "CorrectPath", "business_understanding": { "summary": "CorrectPath — a done-for-you, flat-fee 401(k)/403(b) delinquent-deposit detection and DOL/IRS fiduciary correction desk for plan sponsors with no in-house ERISA specialist.", "customer_profile": "Controllers and VPs of HR/Benefits at 100-1,000-employee companies sponsoring a 401(k)/403(b) plan, discovering a late-deposit finding via an auditor's management letter or internal review.", "customer_pain": "A late-deposit finding with a Form 5500 deadline attached, no in-house ERISA correction specialist, and no repeatable way to determine SCC-vs-VCP eligibility or calculate Lost Earnings correctly.", "paid_outcome": "A signed Correction Certificate — every Late Deposit Instance detected, Lost Earnings calculated, the correct filing prepared and, where required, executed — flat fee, never a percentage of anything recovered.", "value_creation": "AI compresses payroll/recordkeeper data normalization, Late Deposit Instance detection, and filing-draft generation; deterministic code owns every Lost Earnings calculation, excise-tax computation, and SCC/VCP eligibility test; humans own Compliance Reviewer verification, Filing Attorney/EA execution, and anything DOL/IRS-facing; the platform binds them with an append-only audit trail and per-sponsor isolation.", "why_ai_native": "AI makes multi-year, multi-format payroll/recordkeeper date-matching and DOL-methodology calculation economical at flat-fee pricing; a human Compliance Reviewer and an independently engaged Filing Attorney/EA own every DOL/IRS-facing determination and filing.", "operational_risks": [ "Compliance Reviewer bottleneck during audit-season delivery crunch across many sponsors at once", "Prompt injection via uploaded payroll/recordkeeper export document content", "Cross-sponsor retrieval leak", "Complete records unobtainable at scale (correction cycles stuck in evidence-gap status)", "A DOL/IRS-facing filing claim proves incorrect after delivery" ], "assumptions": [ "Plan sponsors will engage CorrectPath directly or via a TPA/CPA-audit-firm referral once a concrete Deposit Timing Readiness Scan finding is shown", "A Correction Certificate can hit the 5-business-day launch SLA from sponsor-supplied payroll/recordkeeper exports alone" ], "validation_questions": [ "What is the real Compliance Reviewer verification time per engagement at pilot volume?", "What share of pilot engagements are SCC-eligible versus requiring a full VCP/VFCP Application?" ] }, "domain_discovery": { "actors": [ { "actor": "Sponsor", "role": "Owns the plan's correction engagement; supplies payroll/recordkeeper data and authorizes any DOL/IRS filing", "goals": [ "Close the auditor's finding correctly and on time", "Avoid personally taking on fiduciary-breach exposure", "Have a defensible audit trail for the plan's fiduciary file" ], "decisions": [ "Whether to engage CorrectPath", "Which records to supply", "Whether to authorize the Deposit Timing Monitoring retainer" ], "pain_points": [ "No time or expertise for line-item payroll/recordkeeper date-matching", "Doesn't know whether the finding is SCC-eligible or needs a full VCP Application" ] }, { "actor": "Compliance Reviewer", "role": "Verifies every AI-detected instance and calculation; approves a Correction Certificate before filing or delivery", "goals": [ "Release only evidence-backed, penny-perfect calculations", "Protect the sponsor and referral-partner relationships" ], "decisions": [ "Verify, escalate, or reject a detected instance", "Approve the Correction Certificate for delivery" ], "pain_points": [ "Volume spikes during audit-season delivery windows", "Ambiguous SCC-vs-VCP eligibility cases requiring judgment" ] }, { "actor": "Filing Attorney/EA", "role": "Independently engaged partner ERISA attorney or Enrolled Agent/CPA who reviews and, where required, executes the SCC Notice, VCP/VFCP Application, or Form 5330", "goals": [ "Ensure no filing ships without proper legal/tax-practice review", "Protect the sponsor from an unauthorized or incorrect filing" ], "decisions": [ "Execute or decline to execute a filing", "Resolve ambiguous SCC/VCP eligibility cases" ], "pain_points": [ "Capacity constraints during concentrated audit-season demand" ] }, { "actor": "TPA/CPA Referral Partner", "role": "Discovers the finding (via audit) or holds the client relationship, refers the correction engagement to CorrectPath", "goals": [ "Keep the client relationship and referral margin", "Avoid independence-rule conflicts (for CPA auditors)" ], "decisions": [ "Whether to refer a client's correction engagement to CorrectPath" ], "pain_points": [ "Independence rules bar CPA auditors from performing the correction themselves" ] } ], "decisions": [ { "decision": "Is this Late Deposit Instance a real prohibited-transaction event or a normal payroll-processing lag?", "who": "AI drafts, Compliance Reviewer confirms", "inputs": [ "Payroll withholding date", "Recordkeeper posting date", "Plan size / applicable safe-harbor window" ], "rule": "Detection thresholds per plan size; safe-harbor/industry-norm window consulted before flagging", "output": "Late Deposit Instance classification with evidence citation", "risk": "False instance included in a Correction Certificate" }, { "decision": "Is the Correction Certificate ready to deliver?", "who": "Deterministic code gates, Compliance Reviewer verifies", "inputs": [ "All Late Deposit Instances verified or exception-coded", "Dual-calculation cross-check result" ], "rule": "Penny-perfect rule: Lost Earnings figure must tie to the DOL-methodology calculation before delivery", "output": "Delivered, signed Correction Certificate", "risk": "Certificate delivered with an unresolved calculation gap" }, { "decision": "Is this finding SCC-eligible or does it require a full VCP/VFCP Application?", "who": "Deterministic rule engine computes, Compliance Reviewer confirms, Filing Attorney/EA resolves ambiguous cases", "inputs": [ "Total Lost Earnings across the correction", "Days since original withholding" ], "rule": "SCC eligible only if Lost Earnings <= $1,000 and corrected within 180 days", "output": "Eligibility determination (SCC or full VCP/VFCP)", "risk": "Misclassified eligibility exposes the sponsor to a rejected filing" } ], "events": [ { "event": "DataExtractedNormalized", "meaning": "A payroll/recordkeeper export is extracted and tied out, ready for detection", "trigger": "Extraction Agent completes parsing + tie-out check", "downstream": [ "Detection engine invoked" ] }, { "event": "InstanceVerified", "meaning": "A flagged Late Deposit Instance is Compliance-Reviewer-confirmed and evidenced", "trigger": "Compliance Reviewer approves the detection", "downstream": [ "Lost Earnings calculation triggered", "Instance counted toward the Correction Certificate" ] }, { "event": "FilingExecuted", "meaning": "The independently engaged Filing Attorney/EA has reviewed and executed the required filing", "trigger": "Filing Attorney/EA signs off on the drafted SCC Notice, VCP/VFCP Application, or Form 5330", "downstream": [ "Correction Certificate marked deliverable" ] } ], "glossary": [ { "term": "Deposit Timing Readiness Scan", "definition": "The free, one-payroll-cycle pass/fail read of a Sponsor's deposit timing against the matching recordkeeper posting date.", "used_by": "Sponsor", "context": "Sponsor Intake", "example": "Scan for Sponsor #PL-2291 covering the June 2026 payroll cycle", "notes": "Never called 'audit', 'check', or 'review'." }, { "term": "Correction Cycle", "definition": "One plan year's worth of payroll/recordkeeper export intake, detection, calculation, and Correction Certificate delivery for one Sponsor.", "used_by": "Compliance Reviewer", "context": "Deposit Detection & Calculation", "example": "The 2025 plan-year correction cycle for Sponsor #PL-2291", "notes": "The unit of recurring engagement work." }, { "term": "Late Deposit Instance", "definition": "A single detected occurrence where a participant-deferral withholding was not deposited into the plan trust within the applicable window.", "used_by": "Compliance Reviewer, Filing Attorney/EA", "context": "Deposit Detection", "example": "Instance #3 for the July 2025 payroll cycle, 9 days late", "notes": "The unit of detection; every instance requires a source citation." } ] }, "subdomains": [ { "name": "Deposit Detection & Calculation", "type": "core", "description": "Payroll/recordkeeper export normalization, Late Deposit Instance detection, and deterministic Lost Earnings / excise-tax calculation.", "reason": "This is the paid outcome — the detection and calculation are what the sponsor is buying.", "business_value": "Direct revenue driver; every tier maps to a delivered Correction Certificate.", "recommendation": "Build in-house, deterministic-rules-first.", "ai_involvement": "Extraction, detection, calculation cross-check drafting", "human_involvement": "Compliance Reviewer verification, certificate sign-off", "risks": [ "Missed cycle-delivery SLA", "Incomplete evidence causing a client-caught error" ], "validation_questions": [ "What is the real Compliance Reviewer verification time per cycle at volume?" ] }, { "name": "Filing & Delivery", "type": "core", "description": "SCC Notice/VCP/VFCP Application/Form 5330 drafting, Filing Attorney/EA execution coordination, Correction Certificate assembly and delivery.", "reason": "Differentiates CorrectPath from a generic bookkeeping service — this is the licensed-execution layer.", "business_value": "Drives conversion (free Scan -> paid certificate) and the Deposit Timing Monitoring retainer.", "recommendation": "Build in-house; maintain a Filing Attorney/EA panel from day one.", "ai_involvement": "Drafts filings and remediation memos", "human_involvement": "Compliance Reviewer verification, Filing Attorney/EA execution", "risks": [ "Filing executed without proper review", "Sponsor-facing communication read as legal advice" ], "validation_questions": [ "What is the true Filing Attorney/EA panel capacity at pilot volume?" ] }, { "name": "Regulatory Tracking", "type": "supporting", "description": "Maintained DOL VFCP methodology, IRC §4975, and EPCRS rule library, version-controlled as rules change.", "reason": "Could become core if regulatory-currency monitoring becomes a standalone subscription product.", "business_value": "Protects against stale-methodology risk across every engagement.", "recommendation": "Build in-house; named owner for monthly regulatory-change monitoring.", "ai_involvement": "Flags possible rule changes for human confirmation", "human_involvement": "Compliance Reviewer confirms every rule-library update", "risks": [ "A DOL/IRS methodology change not tracked in time" ], "validation_questions": [ "How often does the rule library actually need updating in a given quarter?" ] }, { "name": "Sponsor Intake", "type": "supporting", "description": "Sponsor onboarding, engagement-letter execution, and payroll/recordkeeper data intake completeness checks.", "reason": "Necessary but not differentiating on its own.", "business_value": "Gatekeeps engagement quality before detection work begins.", "recommendation": "Build in-house; keep the intake checklist tight.", "ai_involvement": "Completeness-check flagging", "human_involvement": "Sponsor supplies data; reviewer confirms completeness", "risks": [ "Incomplete intake silently proceeding to detection" ], "validation_questions": [ "What share of intakes are incomplete on first submission?" ] }, { "name": "Referral & Outreach", "type": "generic", "description": "CPA/TPA/ERISA-attorney referral-partner relationship management and content-led inbound.", "reason": "Uses off-the-shelf tooling deliberately to keep engineering focus on detection and calculation.", "business_value": "Primary, lowest-CAC acquisition channel.", "recommendation": "Off-the-shelf CRM; no custom build.", "ai_involvement": "None at launch", "human_involvement": "Founder-led partner relationship management", "risks": [ "TPA channel conflict if partners view CorrectPath as competitive" ], "validation_questions": [ "Will TPA partners refer rather than build in-house? (flagged Unverified in business-plan.md)" ] } ], "core_domain_analysis": { "primary_core": "Deposit Detection & Calculation", "secondary_cores": [ "Filing & Delivery" ], "supporting_may_become_core": [ "Regulatory Tracking" ], "generic_do_not_distract": [ "Referral & Outreach", "CRM/pipeline tracking" ], "rationale": "The paid outcome is a signed Correction Certificate, so Deposit Detection & Calculation is the primary core. Filing & Delivery is a secondary core because the licensed Filing Attorney/EA execution is the human-plus-AI moat that differentiates CorrectPath from a sponsor attempting this alone. Regulatory Tracking could become core if a standalone regulatory-monitoring subscription grows into a larger revenue stream, but starts as supporting. Referral & Outreach uses off-the-shelf tooling deliberately to keep engineering focus on the detection and calculation engine." }, "bounded_contexts": [ { "name": "Sponsor Intake", "purpose": "Sponsor onboarding, payroll/recordkeeper export ingestion, plan-document deposit-timing classification, and the plan-sponsor-only (never individual-participant) engagement gate.", "subdomain": "Sponsor Intake (supporting)", "type": "supporting", "owned_language": [ "payroll/recordkeeper export", "correction cycle", "completeness check" ], "owns": [ "Payroll/recordkeeper export intake lifecycle", "Normalization state", "Intake-checklist completeness" ], "does_not_own": [ "Detection decisions", "Reviewer verification" ], "primary_actors": [ "Sponsor", "Extraction Agent" ], "entities": [ "PayrollExport", "CorrectionCycle" ], "value_objects": [ "ConfidenceScore", "PayrollExportTotal" ], "aggregates": [ "SponsorAggregate" ], "domain_services": [ "Payroll/recordkeeper export normalizer", "Completeness checker" ], "application_services": [ "ReceivePayrollExport", "NormalizePayrollExport", "CheckCompleteness" ], "commands": [ "ReceivePayrollExport", "NormalizePayrollExport" ], "domain_events": [ "SponsorIntaken", "DataExtractedNormalized" ], "policies": [ "Auto-flag missing payroll/recordkeeper export against the intake checklist" ], "specifications": [ "PayrollExportTieOutSpec" ], "invariants": [ "A payroll export cannot be used for detection until its line-item sum ties to its stated total" ], "ai_agents": [ "Extraction Agent" ], "human_roles": [ "Sponsor" ], "data_owned": [ "PayrollExport", "CorrectionCycle" ], "inputs": [ "Uploaded/forwarded payroll and recordkeeper exports", "Plan-document deposit-timing excerpt" ], "outputs": [ "Normalized canonical payroll/recordkeeper records" ], "external_integrations": [ "Payroll/recordkeeper export portals (authorized pull only)", "Monitored intake mailbox" ], "risks": [ "A malformed export silently mis-tied", "Missing export for the period goes unnoticed" ], "interfaces": [ "-> Deposit Detection (DataExtractedNormalized)" ] }, { "name": "Deposit Detection", "purpose": "Date-matching between payroll withholding dates and recordkeeper posting dates to identify candidate Late Deposit Instances.", "subdomain": "Deposit Detection & Calculation (core)", "type": "core", "owned_language": [ "Late Deposit Instance", "confidence score", "detection threshold" ], "owns": [ "Instance-detection lifecycle", "Confidence scoring" ], "does_not_own": [ "Lost Earnings calculation", "Eligibility determination" ], "primary_actors": [ "Detection Agent", "Compliance Reviewer" ], "entities": [ "LateDepositInstance" ], "value_objects": [ "ConfidenceScore", "WithholdingPostingGap" ], "aggregates": [ "LateDepositInstanceAggregate" ], "domain_services": [ "Date-matching engine", "Confidence scorer" ], "application_services": [ "DetectLateDepositInstance", "VerifyInstance" ], "commands": [ "DetectLateDepositInstance", "VerifyInstance" ], "domain_events": [ "LateDepositInstanceDetected", "InstanceVerified" ], "policies": [ "Auto-route low-confidence match to reviewer exception queue" ], "specifications": [ "SafeHarborWindowSpec" ], "invariants": [ "No candidate instance counts toward a Correction Certificate without Compliance Reviewer verification" ], "ai_agents": [ "Detection Agent" ], "human_roles": [ "Compliance Reviewer" ], "data_owned": [ "LateDepositInstance" ], "inputs": [ "Normalized payroll/recordkeeper records" ], "outputs": [ "Verified Late Deposit Instance list" ], "external_integrations": [], "risks": [ "Wrong fuzzy match auto-accepted", "Missed instance from an unmapped export format" ], "interfaces": [ "-> Correction Calculation (InstanceVerified)" ] }, { "name": "Correction Calculation", "purpose": "Deterministic Lost Earnings and IRC §4975 excise-tax calculation, and SCC-vs-VCP eligibility determination.", "subdomain": "Deposit Detection & Calculation (core)", "type": "core", "owned_language": [ "Lost Earnings", "excise tax", "SCC eligibility", "dual-calculation cross-check" ], "owns": [ "Lost Earnings calculation logic", "Eligibility test" ], "does_not_own": [ "Filing drafting", "Filing execution" ], "primary_actors": [ "Compliance Reviewer" ], "entities": [ "LostEarningsCalculation" ], "value_objects": [ "LostEarningsAmount", "ExciseTaxAmount", "EligibilityResult" ], "aggregates": [ "CorrectionCertificateAggregate" ], "domain_services": [ "DOL-methodology calculator", "Independent cross-check calculator" ], "application_services": [ "CalculateLostEarnings", "DetermineEligibility" ], "commands": [ "CalculateLostEarnings", "DetermineEligibility" ], "domain_events": [ "LostEarningsCalculated", "EligibilityDetermined" ], "policies": [ "Route to exception queue if dual-calculation methods diverge beyond tolerance" ], "specifications": [ "SCCEligibilitySpec" ], "invariants": [ "A Lost Earnings figure cannot be finalized without a passed dual-calculation cross-check" ], "ai_agents": [], "human_roles": [ "Compliance Reviewer" ], "data_owned": [ "LostEarningsCalculation" ], "inputs": [ "Verified Late Deposit Instances" ], "outputs": [ "Lost Earnings figure", "Excise-tax figure", "SCC/VCP eligibility result" ], "external_integrations": [], "risks": [ "Wrong methodology selection", "Misapplied eligibility threshold" ], "interfaces": [ "-> Filing Delivery (EligibilityDetermined)" ] }, { "name": "Filing Delivery", "purpose": "SCC Notice/VCP/VFCP Application/Form 5330 drafting, Compliance Reviewer verification, Filing Attorney/EA execution, and Correction Certificate delivery.", "subdomain": "Filing & Delivery (core)", "type": "core", "owned_language": [ "Correction Certificate", "Filing Attorney/EA", "remediation memo" ], "owns": [ "Filing drafting", "Certificate assembly and delivery" ], "does_not_own": [ "Lost Earnings calculation", "Fiduciary-breach characterization" ], "primary_actors": [ "Compliance Reviewer", "Filing Attorney/EA" ], "entities": [ "FilingRecord", "CorrectionCertificate" ], "value_objects": [ "FilingType", "ExecutionStatus" ], "aggregates": [ "FilingRecordAggregate" ], "domain_services": [ "Filing drafter", "Certificate assembler" ], "application_services": [ "DraftFiling", "ApproveComplianceReview", "ExecuteFiling", "DeliverCertificate" ], "commands": [ "DraftFiling", "ExecuteFiling", "DeliverCertificate" ], "domain_events": [ "FilingDrafted", "ComplianceReviewApproved", "FilingExecuted", "CorrectionCertificateDelivered" ], "policies": [ "Block demand/collection-style language in every drafted DOL/IRS filing", "Hard-block any filing execution by anyone but the independently engaged Filing Attorney/EA" ], "specifications": [ "FilingExecutionGateSpec" ], "invariants": [ "No filing-required package is marked delivered without a logged Filing Attorney/EA execution record" ], "ai_agents": [ "Drafting Agent" ], "human_roles": [ "Compliance Reviewer", "Filing Attorney/EA" ], "data_owned": [ "FilingRecord", "CorrectionCertificate" ], "inputs": [ "Eligibility determination", "Lost Earnings figures" ], "outputs": [ "Signed Correction Certificate" ], "external_integrations": [ "E-signature tool", "DOL/IRS filing-status check (manual at launch)" ], "risks": [ "Filing executed without proper review", "Remediation memo miscommunicates scope of advice" ], "interfaces": [ "-> Regulatory Tracking (FilingExecuted feeds pattern library)" ] }, { "name": "Regulatory Tracking", "purpose": "Maintains the DOL VFCP methodology, IRC §4975, and EPCRS rule library; monitors regulatory-text changes.", "subdomain": "Regulatory Tracking (supporting)", "type": "supporting", "owned_language": [ "rule library", "rule library entry", "regulatory-text change" ], "owns": [ "Rule-library currency" ], "does_not_own": [ "Any specific engagement's eligibility determination" ], "primary_actors": [ "Compliance Reviewer" ], "entities": [ "RuleLibraryEntry" ], "value_objects": [ "EffectiveDate", "ThresholdValue" ], "aggregates": [], "domain_services": [ "Rule-currency checker" ], "application_services": [ "UpdateRuleLibrary" ], "commands": [ "FlagPossibleRuleChange" ], "domain_events": [ "RuleLibraryUpdated" ], "policies": [ "Never mark a rule-library entry confirmed-current without a Compliance Reviewer confirmation" ], "specifications": [], "invariants": [ "A rule-library entry can only be updated via a confirmed regulatory-text change event" ], "ai_agents": [ "Rule-Currency Agent" ], "human_roles": [ "Compliance Reviewer" ], "data_owned": [ "RuleLibraryEntry" ], "inputs": [ "DOL/IRS regulatory text" ], "outputs": [ "Current rule-library entries" ], "external_integrations": [ "DOL.gov / IRS.gov monitoring (manual at launch)" ], "risks": [ "A DOL/IRS methodology change not tracked in time" ], "interfaces": [ "-> Correction Calculation (rule-library entries consumed)" ] } ], "context_map": [ { "upstream": "Sponsor Intake", "downstream": "Deposit Detection", "relationship": "Customer-Supplier", "integration_pattern": "Domain event (DataExtractedNormalized) consumed by the detection engine", "translation_notes": "Canonical payroll/recordkeeper schema is the shared contract; no direct database coupling.", "pattern": "Customer-Supplier", "contract_type": "domain event", "data_exchanged": [ "Normalized payroll/recordkeeper records" ], "events_exchanged": [ "DataExtractedNormalized" ], "ownership_boundary": "Downstream never writes to upstream's tables", "acl_notes": "Anti-corruption translation not needed — shared canonical schema", "business_reason": "Keeps each context's invariants enforceable independently", "failure_risks": [ "Schema drift between intake and detection if the canonical schema changes without a version bump" ] }, { "upstream": "Deposit Detection", "downstream": "Correction Calculation", "relationship": "Customer-Supplier", "integration_pattern": "Domain event (InstanceVerified) triggers Lost Earnings calculation", "translation_notes": "Only reviewer-verified instances are consumed.", "pattern": "Customer-Supplier", "contract_type": "domain event", "data_exchanged": [ "Verified Late Deposit Instance list" ], "events_exchanged": [ "InstanceVerified" ], "ownership_boundary": "Downstream never writes to upstream's tables", "acl_notes": "None needed", "business_reason": "Keeps calculation strictly downstream of verification", "failure_risks": [ "Unverified instance leaking into calculation via a bypassed gate" ] }, { "upstream": "Correction Calculation", "downstream": "Filing Delivery", "relationship": "Customer-Supplier", "integration_pattern": "Domain event (EligibilityDetermined) triggers filing drafting", "translation_notes": "Eligibility result and Lost Earnings figure are the shared contract.", "pattern": "Customer-Supplier", "contract_type": "domain event", "data_exchanged": [ "Eligibility result", "Lost Earnings figure" ], "events_exchanged": [ "EligibilityDetermined" ], "ownership_boundary": "Downstream never writes to upstream's tables", "acl_notes": "None needed", "business_reason": "Keeps filing drafting strictly downstream of a passed calculation", "failure_risks": [ "A stale eligibility result used after a rule-library update" ] }, { "upstream": "Filing Delivery", "downstream": "Regulatory Tracking", "relationship": "Partnership", "integration_pattern": "Domain event (FilingExecuted) feeds the accumulated pattern library", "translation_notes": "Outcome data (accepted/pushback) enriches the rule library over time.", "pattern": "Partnership", "contract_type": "domain event", "data_exchanged": [ "Filing outcome", "auditor/DOL acceptance status" ], "events_exchanged": [ "FilingExecuted" ], "ownership_boundary": "Each context owns its own write path; Regulatory Tracking only reads outcome events", "acl_notes": "None needed", "business_reason": "Closes the learning loop described in ai-engine-spec.md Layer 9", "failure_risks": [ "Outcome data not logged consistently, weakening the learning loop" ] } ], "external_integrations": [ { "system": "Firm management system (payroll and recordkeeper system) export", "direction": "inbound", "pattern": "File-based export, no live API at launch", "risk": "Schema drift per payroll and recordkeeper system version", "owner_context": "Filing & Delivery", "data_in": [ "[PLACEHOLDER] owner to complete" ], "data_out": [ "[PLACEHOLDER] owner to complete" ], "trigger": "Recovery cycle start", "internal_model": "Canonical payroll/recordkeeper export/ledger schema", "acl_strategy": "Per-DOL or IRS parser translates external format to canonical schema", "failure_strategy": "Retry then manual fallback", "audit_need": "Every external call logged with timestamp and payload hash" }, { "system": "payroll and recordkeeper export portals", "direction": "inbound", "pattern": "Firm-authorized credentialed pull or client-forwarded file", "risk": "Portal ToS friction; credential expiry", "owner_context": "Intake & Normalization", "data_in": "payroll and recordkeeper export content", "data_out": "N/A", "trigger": "Recovery cycle start", "internal_model": "Canonical payroll/recordkeeper export/ledger schema", "acl_strategy": "Per-DOL or IRS parser translates external format to canonical schema", "failure_strategy": "Retry then manual fallback", "audit_need": "Every external call logged with timestamp and payload hash" }, { "system": "QuickBooks / payroll and recordkeeper system posting-file import", "direction": "outbound", "pattern": "Generated posting file, firm-side import", "risk": "Format mismatch per bookkeeping software version", "owner_context": "Filing & Delivery", "data_in": "N/A", "data_out": "Posting file or inquiry email", "trigger": "Reviewer approval", "internal_model": "Canonical payroll/recordkeeper export/ledger schema", "acl_strategy": "Per-DOL or IRS parser translates external format to canonical schema", "failure_strategy": "Retry then manual fallback", "audit_need": "Every external call logged with timestamp and payload hash" }, { "system": "DOL/IRS correspondence mailbox", "direction": "outbound", "pattern": "Firm-authorized email send", "risk": "Inquiry misread as a demand", "owner_context": "Filing & Delivery", "data_in": "N/A", "data_out": "Posting file or inquiry email", "trigger": "Reviewer approval", "internal_model": "Canonical payroll/recordkeeper export/ledger schema", "acl_strategy": "Per-DOL or IRS parser translates external format to canonical schema", "failure_strategy": "Retry then manual fallback", "audit_need": "Every external call logged with timestamp and payload hash" } ], "event_storm": [ { "seq": 1, "command": "ReceivePayrollExport", "event": "SponsorIntaken", "actor": "Sponsor", "context": "Sponsor Intake", "aggregate": "SponsorAggregate", "policy": "None", "downstream": "Completeness check against the intake checklist", "risk": "Duplicate export ingestion" }, { "seq": 2, "command": "NormalizePayrollExport", "event": "DataExtractedNormalized", "actor": "Extraction Agent", "context": "Sponsor Intake", "aggregate": "SponsorAggregate", "policy": "Auto tie-out check", "downstream": "Detection engine invoked", "risk": "Misread field on an unmapped payroll/recordkeeper format" }, { "seq": 3, "command": "DetectLateDepositInstance", "event": "LateDepositInstanceDetected", "actor": "Detection Agent", "context": "Deposit Detection", "aggregate": "LateDepositInstanceAggregate", "policy": "Auto-route low-confidence matches to reviewer", "downstream": "Exception queue populated", "risk": "Wrong fuzzy match auto-accepted" }, { "seq": 4, "command": "VerifyInstance", "event": "InstanceVerified", "actor": "Compliance Reviewer", "context": "Deposit Detection", "aggregate": "LateDepositInstanceAggregate", "policy": "None", "downstream": "Lost Earnings calculation triggered", "risk": "Reviewer approves an incomplete instance under time pressure" }, { "seq": 5, "command": "CalculateLostEarnings", "event": "LostEarningsCalculated", "actor": "System (deterministic rules)", "context": "Correction Calculation", "aggregate": "CorrectionCertificateAggregate", "policy": "Dual-calculation cross-check", "downstream": "Eligibility determination", "risk": "Wrong methodology selection" }, { "seq": 6, "command": "ExecuteFiling", "event": "FilingExecuted", "actor": "Filing Attorney/EA", "context": "Filing Delivery", "aggregate": "FilingRecordAggregate", "policy": "Hard-block any executor but the independently engaged Filing Attorney/EA", "downstream": "Correction Certificate delivered", "risk": "Filing executed without proper review" } ], "critical_path": [ "SponsorIntaken -> DataExtractedNormalized -> LateDepositInstanceDetected -> InstanceVerified -> LostEarningsCalculated -> EligibilityDetermined -> FilingExecuted -> CorrectionCertificateDelivered" ], "exception_flows": [ "A payroll/recordkeeper export line below the detection-confidence threshold -> routed to reviewer exception queue, blocks correction_cycle.matching_completed until resolved", "A discrepancy classification needs-reviewer-judgment -> held for reviewer, never auto-approved" ], "escalation_flows": [ "A discrepancy over $2,500 -> second reviewer pass before docket approval", "A DOL or IRS disputes an inquiry beyond a routine response -> referred to the firm's own counsel" ], "retry_flows": [ "DOL or IRS inquiry unacknowledged after 60 days -> automated reminder, then reviewer-judged escalation at 90 days" ], "manual_override_flows": [ "Founder/senior reviewer can force-hold any Correction Certificate pre-release regardless of automated tie-out pass, if a data-integrity issue is suspected" ], "commands": [ { "name": "ReceivePayrollExport", "issued_by": "Sponsor / monitored mailbox", "preconditions": [ "Sponsor onboarded", "Engagement letter signed" ], "aggregate": "SponsorAggregate", "success_event": "SponsorIntaken", "failure_event": "PayrollExportRejected", "authorization": "Engaged Sponsor", "validation": "File type allowed; payroll/recordkeeper format recognized or flagged new", "audit": "Export hashed and logged" }, { "name": "NormalizePayrollExport", "issued_by": "Extraction Agent", "preconditions": [ "Payroll export received" ], "aggregate": "SponsorAggregate", "success_event": "DataExtractedNormalized", "failure_event": "NormalizationFailed", "authorization": "System", "validation": "Line-item sum ties to stated total", "audit": "Extraction run logged with confidence scores" }, { "name": "DetectLateDepositInstance", "issued_by": "Detection Agent", "preconditions": [ "Payroll export normalized", "Recordkeeper posting-date export on file" ], "aggregate": "LateDepositInstanceAggregate", "success_event": "LateDepositInstanceDetected", "failure_event": "DetectionInconclusive", "authorization": "System", "validation": "Confidence score attached to every candidate instance", "audit": "Detection run logged" }, { "name": "VerifyInstance", "issued_by": "Compliance Reviewer", "preconditions": [ "Instance detected" ], "aggregate": "LateDepositInstanceAggregate", "success_event": "InstanceVerified", "failure_event": "InstanceRejected", "authorization": "Compliance Reviewer", "validation": "Instance checked against source payroll/recordkeeper data", "audit": "Reviewer identity and timestamp logged" }, { "name": "CalculateLostEarnings", "issued_by": "System (deterministic rules)", "preconditions": [ "Instance verified" ], "aggregate": "CorrectionCertificateAggregate", "success_event": "LostEarningsCalculated", "failure_event": "CalculationDivergence", "authorization": "System", "validation": "Dual-calculation cross-check within tolerance", "audit": "Calculation workpapers versioned" }, { "name": "ExecuteFiling", "issued_by": "Filing Attorney/EA", "preconditions": [ "Filing drafted", "Compliance Reviewer approved" ], "aggregate": "FilingRecordAggregate", "success_event": "FilingExecuted", "failure_event": "FilingDeclined", "authorization": "Independently engaged Filing Attorney/EA only", "validation": "Filing content matches approved draft", "audit": "Execution record with attorney/EA identity and timestamp" } ], "policies": [ { "name": "Auto-route low-confidence match to reviewer", "trigger": "LateDepositInstanceDetected", "condition": "detection confidence below auto-match threshold", "action": "Enqueue to Compliance Reviewer exception queue", "context": "Deposit Detection", "ai_involvement": "flags only", "human_approval": false }, { "name": "Block demand-language patterns", "trigger": "DraftFiling", "condition": "Draft contains demand/collection/legal-threat language pattern", "action": "Reject draft before it reaches Compliance Reviewer approval", "context": "Filing Delivery", "ai_involvement": "author (blocked by deterministic filter)", "human_approval": false }, { "name": "Second-reviewer spot check", "trigger": "ComplianceReviewApproved", "condition": "Certificate value over $5,000", "action": "Route to a second named reviewer before the certificate is finalized", "context": "Quality Assurance", "ai_involvement": "none", "human_approval": true }, { "name": "Hard-block filing execution by anyone but the Filing Attorney/EA", "trigger": "ExecuteFiling", "condition": "executor != independently_engaged_filing_attorney_or_ea", "action": "Reject the execution attempt", "context": "Filing Delivery", "ai_involvement": "none — deterministic gate", "human_approval": true } ], "aggregates": [ { "name": "Sponsor", "root": "Sponsor", "context": "Sponsor Intake", "purpose": "Guard payroll/recordkeeper export receipt + normalization + tie-out state.", "entities": [ "PayrollExport", "CorrectionCycle" ], "value_objects": [ "ConfidenceScore", "PayrollExportTotal" ], "invariants": [ "Cannot proceed past intake until state(s) of operation and plan-document deposit-timing provisions are confirmed" ], "commands": [ "ReceivePayrollExport", "NormalizePayrollExport" ], "events": [ "SponsorIntaken", "DataExtractedNormalized" ], "repository": "SponsorRepository", "transaction_boundary": "One Sponsor's intake per transaction" }, { "name": "LateDepositInstance", "root": "LateDepositInstance", "context": "Deposit Detection", "purpose": "Own the detection and verification lifecycle for one candidate instance.", "entities": [ "LateDepositInstance" ], "value_objects": [ "ConfidenceScore", "WithholdingPostingGap" ], "invariants": [ "Cannot be counted toward a Correction Certificate without a Compliance Reviewer verification sign-off" ], "commands": [ "DetectLateDepositInstance", "VerifyInstance" ], "events": [ "LateDepositInstanceDetected", "InstanceVerified" ], "repository": "LateDepositInstanceRepository", "transaction_boundary": "One instance per transaction" }, { "name": "CorrectionCertificate", "root": "CorrectionCertificate", "context": "Correction Calculation / Filing Delivery", "purpose": "Own the Lost Earnings calculation and certificate-delivery lifecycle for one plan year.", "entities": [ "LostEarningsCalculation" ], "value_objects": [ "LostEarningsAmount", "ExciseTaxAmount", "EligibilityResult" ], "invariants": [ "Cannot be marked delivered without a passed dual-calculation cross-check and a Compliance Reviewer sign-off" ], "commands": [ "CalculateLostEarnings", "DetermineEligibility", "DeliverCertificate" ], "events": [ "LostEarningsCalculated", "EligibilityDetermined", "CorrectionCertificateDelivered" ], "repository": "CorrectionCertificateRepository", "transaction_boundary": "One certificate per transaction" }, { "name": "FilingRecord", "root": "FilingRecord", "context": "Filing Delivery", "purpose": "Own filing drafting and execution status.", "entities": [ "FilingRecord" ], "value_objects": [ "FilingType", "ExecutionStatus" ], "invariants": [ "Cannot be marked executed without the independently engaged Filing Attorney/EA's own signature; AI or CorrectPath staff can never set this status" ], "commands": [ "DraftFiling", "ExecuteFiling" ], "events": [ "FilingDrafted", "FilingExecuted" ], "repository": "FilingRecordRepository", "transaction_boundary": "One filing per transaction" }, { "name": "RuleLibraryEntry", "root": "RuleLibraryEntry", "context": "Regulatory Tracking", "purpose": "Own DOL/IRS rule-library currency.", "entities": [], "value_objects": [ "EffectiveDate", "ThresholdValue" ], "invariants": [ "Can only be updated via a confirmed regulatory-text change event, never inferred by AI alone without a Compliance Reviewer confirmation" ], "commands": [ "FlagPossibleRuleChange" ], "events": [ "RuleLibraryUpdated" ], "repository": "RuleLibraryRepository", "transaction_boundary": "One entry per transaction" } ], "invariants": [ { "invariant": "A Correction Certificate cannot be signed without tying to source payroll/recordkeeper data to the penny", "context": "Correction Calculation", "aggregate": "CorrectionCertificateAggregate", "why": "No certificate is ever delivered on an unresolved tie-out gap", "enforcement": "Deterministic code gate on the DeliverCertificate command" }, { "invariant": "A filing cannot be executed without Filing Attorney/EA authorization on file", "context": "Filing Delivery", "aggregate": "FilingRecordAggregate", "why": "Executing without authorization is both a trust breach and outside the licensing boundary", "enforcement": "Deterministic code gate on the ExecuteFiling command" }, { "invariant": "No Late Deposit Instance is published without a cited source payroll/recordkeeper reference", "context": "Deposit Detection", "aggregate": "LateDepositInstanceAggregate", "why": "Prevents an unevidenced claim from reaching a Sponsor or the DOL/IRS", "enforcement": "Output validator rejects any instance missing an evidence citation" }, { "invariant": "A Lost Earnings figure cannot be finalized without a passed dual-calculation cross-check", "context": "Correction Calculation", "aggregate": "CorrectionCertificateAggregate", "why": "Prevents a miscalculated figure from reaching a filing", "enforcement": "Deterministic code gate on the CalculateLostEarnings command" } ], "ai_agents": [ { "name": "Extraction Agent", "context": "Sponsor Intake", "responsibility": "Extract and normalize structured fields from payroll withholding-date and recordkeeper posting-date exports (PDF, portal CSV, spreadsheet) into the canonical schema.", "inputs": [ "Uploaded/forwarded payroll and recordkeeper exports" ], "outputs": [ "Structured line items with per-field confidence score" ], "tools": [ "OCR", "payroll/recordkeeper format-mapping library" ], "forbidden_actions": [ "Guessing a withholding-date field not present in the source text" ], "memory_scope": "Single export extraction run", "retrieval_sources": [ "Payroll/recordkeeper format-mapping fixture library" ], "validations": [ "Confidence score attached to every field" ], "confidence_scoring": "0-100 per field, threshold 85", "escalation_triggers": [ "Any required field below 85% confidence" ], "human_approval": "Compliance Reviewer confirms during exception review", "failure_modes": [ "Misread scanned/paper export", "Wrong payroll/recordkeeper format classification" ], "audit_logs": [ "Every extraction run logged with document hash and confidence scores" ], "metrics": [ "Extraction accuracy vs. Compliance-Reviewer-corrected value" ], "versioning": "Prompt versioned independently of the underlying model" }, { "name": "Detection Agent", "context": "Deposit Detection", "responsibility": "Match payroll withholding dates against recordkeeper posting dates to flag candidate Late Deposit Instances.", "inputs": [ "Normalized payroll/recordkeeper records" ], "outputs": [ "Candidate Late Deposit Instance list with confidence scores" ], "tools": [ "Date-matching engine" ], "forbidden_actions": [ "Calculating Lost Earnings or making an eligibility determination — deterministic rules layer only" ], "memory_scope": "Single plan-year detection run", "retrieval_sources": [ "Safe-harbor/industry-norm window reference" ], "validations": [ "Every candidate instance carries a confidence score" ], "confidence_scoring": "0-100 per instance, threshold 85", "escalation_triggers": [ "Any instance below 85% confidence" ], "human_approval": "Compliance Reviewer verifies every instance", "failure_modes": [ "Wrong fuzzy match auto-accepted", "Missed instance from an unmapped format" ], "audit_logs": [ "Every detection run logged with matched line pairs and confidence scores" ], "metrics": [ "Detection precision/recall vs. Compliance-Reviewer-corrected value" ], "versioning": "Prompt versioned independently of the underlying model" }, { "name": "Drafting Agent", "context": "Filing Delivery", "responsibility": "Draft the SCC Notice, VCP scoping memo, Form 5330, and remediation memo from verified instances and calculated figures.", "inputs": [ "Verified instances", "Lost Earnings and excise-tax figures", "Eligibility determination" ], "outputs": [ "Draft filing documents" ], "tools": [ "Filing-template library" ], "forbidden_actions": [ "Using demand, collection, or legal-threat language", "Drafting or implying a final fiduciary-breach characterization" ], "memory_scope": "Single engagement drafting run", "retrieval_sources": [ "Rule-library filing templates" ], "validations": [ "Deterministic output filter blocks demand/collection-style language before it reaches the reviewer" ], "confidence_scoring": "N/A — draft always routes to Compliance Reviewer", "escalation_triggers": [ "Any draft containing a blocked language pattern" ], "human_approval": "Compliance Reviewer approves; Filing Attorney/EA executes where required", "failure_modes": [ "Draft implies an unauthorized legal conclusion" ], "audit_logs": [ "Every draft logged with source calculation figures and reviewer edits" ], "metrics": [ "Draft-to-final edit distance" ], "versioning": "Prompt and filing-template versioned independently of the underlying model" }, { "name": "Rule-Currency Agent", "context": "Regulatory Tracking", "responsibility": "Flag whether a DOL/IRS rule-library entry appears current or possibly outdated.", "inputs": [ "Current rule-library entry", "Newly retrieved DOL/IRS regulatory text" ], "outputs": [ "Current / possibly-outdated flag with reasoning" ], "tools": [ "Regulatory-text retrieval" ], "forbidden_actions": [ "Marking a rule-library entry confirmed-current as a final status" ], "memory_scope": "Single rule-currency check", "retrieval_sources": [ "DOL.gov / IRS.gov monitoring feed" ], "validations": [ "Flag always requires a Compliance Reviewer confirmation to clear" ], "confidence_scoring": "N/A — flag-only agent", "escalation_triggers": [ "Any possibly-outdated flag" ], "human_approval": "Compliance Reviewer confirms and updates the system of record", "failure_modes": [ "A real rule change missed between monitoring cycles" ], "audit_logs": [ "Every rule-currency check logged with source regulatory text reference" ], "metrics": [ "False-flag rate on rule-currency checks" ], "versioning": "Retrieval source list versioned independently of the underlying model" } ], "prompt_chain_map": [ "Intake -> Extraction Agent (extract + score) -> Detection Agent (match + compute expected) -> Discrepancy Drafter Agent (classify + cite) -> OutputValidator -> Reviewer (approve or escalate)", "Approved discrepancy -> Inquiry Drafter Agent (draft) -> demand-language filter -> Reviewer (approve or edit) -> send" ], "rag_map": [ "Per-firm payroll and recordkeeper system client portfolio (tenant-scoped) -> retrieval router -> firm-scoped hits -> Detection Agent", "Versioned per-DOL or IRS parser fixture + quirk knowledge base -> shared retrieval -> Extraction Agent and Discrepancy Drafter Agent (cited)" ], "ai_evaluation": [ "Golden dataset of past reviewer-accepted matches and discrepancy classifications, per DOL or IRS", "Regression requirements on auto-match rate + discrepancy-citation coverage", "Every prompt release requires a passing evaluator run against the fixture library" ], "hallucination_controls": [ "Retrieval-first (no free-form Late Deposit Instance generation without a cited payroll withholding-date line and recordkeeper posting-date reference)", "Structured-output validator enforces citation-per-claim", "Confidence-scored escalation on extraction and matching", "Reviewer gate on every discrepancy and every outbound DOL or IRS inquiry", "Deterministic filter blocks any demand/collection-style or coverage-determination language before it reaches the reviewer" ], "human_in_the_loop_plan": [ "Reviewer signoff on every Correction Certificate before delivery", "Reviewer approval on every discrepancy before it appears in a docket or goes to a DOL or IRS", "Senior-reviewer co-sign on retractions", "Owner approval on public-release readiness" ], "ai_audit_plan": [ "Every AgentRun logged with prompt version, retrieval hit ids, cost, latency, validator verdict", "13-month rolling retention on run logs", "Financial/PII data scrubbed from log payloads" ], "prompt_versioning": "Prompt versions immutable once published; rolled out via feature flag; every rollout paired with an evaluator run against the fixture library.", "human_roles": [ { "role": "Sponsor", "responsibilities": [ "Supply payroll and recordkeeper system export and payroll and recordkeeper exports", "Sign DOL or IRS-communication authorization", "Approve plan-committee member split sheet" ], "contexts": [ "Intake & Normalization" ], "decisions_owned": [ "Whether to engage", "Which records to supply", "Whether to authorize the Deposit Timing Monitoring retainer" ], "ai_support": [ "[PLACEHOLDER] owner to complete" ], "approval_authority": "Authorizes the engagement and DOL or IRS-communication authorization", "escalation_authority": "None (escalates to CorrectPath, not from it)", "quality_metrics": [ "Intake completeness" ], "workload_risks": [ "Month-end time scarcity" ] }, { "role": "Compliance Reviewer", "responsibilities": [ "Review AI-drafted matches and discrepancies", "Verify evidence sufficiency", "Sign off before delivery or DOL or IRS send" ], "contexts": [ "Deposit Detection & Calculation", "Quality Assurance" ], "decisions_owned": [ "Approve, escalate, or reject a discrepancy or match" ], "ai_support": "Extraction, matching, discrepancy-classification, and inquiry-drafting agents", "approval_authority": "Sole authority to sign a Correction Certificate or approve a DOL or IRS inquiry", "escalation_authority": "Escalates coverage/claims questions to the firm's own licensed staff; disputes beyond routine inquiry to the firm's counsel", "quality_metrics": [ "Client-caught material error rate", "Review cycle time" ], "workload_risks": [ "Volume spike during month-end delivery window" ] }, { "role": "Senior Reviewer", "responsibilities": [ "Second-pass sampling on auto-matched lines", "Co-sign retractions", "Second review on high-value dockets" ], "contexts": [ "Quality Assurance" ], "decisions_owned": [ "Retraction approval" ], "ai_support": "None (human-only by design)", "approval_authority": "Retraction co-signature authority", "escalation_authority": "Escalates to founder/owner", "quality_metrics": [ "Retraction rate" ], "workload_risks": [ "Contractor-bench availability at scale" ] } ], "human_review_checkpoints": [ "AI draft -> Reviewer approval", "Public release -> owner acceptance", "Retraction -> senior-reviewer co-sign", "Prompt rollout -> ops + evaluator" ], "escalation_matrix": [ "AI -> Reviewer -> Senior Reviewer -> Owner -> Firm's own counsel", "Coverage/claims dispute -> Reviewer -> Firm's own licensed staff" ], "manual_override_rules": [ "Any manual override captured as an explicit override event with actor + reason", "No override may bypass the reviewer-signoff or DOL or IRS-authorization invariant" ], "separation_of_duties": [ "Extraction/Matching/Drafter Agents cannot sign; Reviewer cannot draft on behalf of AI without an override event; Senior Reviewer cannot silently retract" ], "quality_control_workflow": [ "Weekly reviewer calibration meeting", "Monthly evaluator regression report", "Quarterly DOL or IRS-quirk library re-verification review with owner + compliance" ], "data_objects": [ { "name": "PayrollExport", "meaning": "One DOL or IRS's payroll/recordkeeper export for one period", "owner_context": "Intake & Normalization", "writers": [ "Extraction Agent", "Sponsor" ], "readers": [ "Compliance Reviewer", "Deposit Detection & Calculation" ], "source_of_truth": "Intake & Normalization context", "retention": "7 years (mirrors standard financial-record retention practice)", "privacy": "Sensitive business/financial data, firm-isolated", "audit": "Every field change logged" }, { "name": "CorrectionCertificate", "meaning": "One correction-cycle's signed tie-out record", "owner_context": "Deposit Detection & Calculation", "writers": [ "Detection Agent", "Compliance Reviewer" ], "readers": [ "Sponsor", "Quality Assurance" ], "source_of_truth": "Deposit Detection & Calculation context", "retention": "7 years", "privacy": "Sensitive", "audit": "Full version history retained" }, { "name": "LateDepositInstanceRecord", "meaning": "One cycle's list of classified, evidenced discrepancies", "owner_context": "Deposit Detection & Calculation", "writers": [ "Discrepancy Drafter Agent", "Compliance Reviewer" ], "readers": [ "Sponsor", "Filing & Delivery" ], "source_of_truth": "Deposit Detection & Calculation context", "retention": "7 years", "privacy": "Sensitive", "audit": "Reviewer approval logged per line" } ], "read_models": [ "OperatorDashboard read model (per tenant): open cycles, in-review, delivered this week", "ReviewerQueue read model: payroll/recordkeeper exports/discrepancies awaiting review with confidence + escalation reason", "ComplianceLedger read model: open owner actions + release-decision", "AnalyticsRollup read model: metric definitions rolled up daily" ], "reporting_models": [ "Outcome report per client: packs delivered, cycle time, client-caught error status, Corrected Instances", "Ops report: AI cost per cycle, escalation rate, reviewer load" ], "data_duplication_notes": [ "Reviewer identity is stored in Onboarding, referenced by Quality Assurance — QA does not own it", "OwnerActionLedger duplicates minimal facts into read models for Deposit Detection & Calculation consumption" ], "data_retention": [ "Correction Certificates + Correction Certificates + signoffs: 7 years (standard financial-record retention)", "AgentRun logs: 13 months rolling", "Users + sessions: life of account + 2 years" ], "data_quality_risks": [ "Silent schema drift from a DOL or IRS changing its payroll/recordkeeper export layout", "Stale detection-evidence version applied after a rate change (mitigated by quarterly re-verification)", "Missing retraction cross-links after a legacy client-history import" ], "use_cases": [ { "name": "Run a Deposit Timing Readiness Scan", "actor": "Sponsor", "context": "Intake & Normalization", "goal": "Get a matched-percentage and estimated-dollar-value finding within 2 business days", "preconditions": [ "payroll and recordkeeper system export and 3 months of payroll and recordkeeper exports supplied" ], "main_flow": [ "Intake checklist completed", "Payroll/recordkeeper exports normalized and tied out", "detection engine runs", "Reviewer approves discrepancies", "Scan report delivered" ], "alternative_flows": [ "No material finding -> report says so explicitly, no fee retained beyond the flat scan price" ], "business_rules": [ "No discrepancy ships without reviewer approval" ], "ai_role": "Extraction, matching, classification, drafting", "human_role": "Reviewer approves and signs", "commands": [ "ReceivePayrollExport", "NormalizePayrollExport", "RunMatching", "ApproveDiscrepancy" ], "events": [ "payroll/recordkeeper export.normalized", "correction_cycle.matching_completed", "discrepancy.reviewer_approved" ], "aggregates": [ "PayrollExportAggregate", "CorrectionCycleAggregate", "LateDepositInstanceAggregate" ], "success": "Scan report delivered within SLA with reviewer signature", "failure_handling": "Missing inputs trigger an automated nag; cycle does not start until complete", "audit": "Full audit trail from payroll/recordkeeper export receipt to report delivery" }, { "name": "Deliver a monthly Correction Desk pack", "actor": "Compliance Reviewer", "context": "Filing & Delivery", "goal": "Ship a signed Correction Certificate by the 5th business day", "preconditions": [ "Client on an active Correction Desk tier", "Prior cycle's DOL or IRS inquiries tracked" ], "main_flow": [ "Payroll/recordkeeper exports collected and normalized", "Matching completed", "Discrepancies approved", "DOL or IRS inquiries drafted and sent", "Ledger signed", "Pack delivered" ], "alternative_flows": [ "High-value docket (>$2,500) routed to second reviewer before finalization" ], "business_rules": [ "Penny-perfect tie-out required before signature" ], "ai_role": "Extraction, matching, classification, inquiry drafting", "human_role": "Reviewer signs; second reviewer on high-value dockets", "commands": [ "RunMatching", "ApproveDiscrepancy", "SendRegulatorQuery", "SignLedger" ], "events": [ "FilingExecuted", "regulator_query.sent", "pack.delivered" ], "aggregates": [ "CorrectionCertificateAggregate", "RegulatorQueryAggregate" ], "success": "Pack delivered on time with a signed ledger", "failure_handling": "Missed SLA triggers the error-SLA acknowledgment process", "audit": "Full cycle audit trail retained" } ], "architecture": { "style": "Modular monolith with edge functions for bursty payroll/recordkeeper export-extraction workloads", "why": "One audit boundary, low ops burden for a founder-operated business, easy per-context ownership as the team grows past founder-only.", "rejected_alternatives": [ "Microservices per bounded context (premature at this scale)", "No-code workflow tool (can't enforce the penny-perfect deterministic gate reliably)" ], "backend_modules": [ "intake-normalization", "recovery-matching", "recovery-delivery", "quality-assurance" ], "frontend_modules": [ "reviewer-console (internal only at launch)", "marketing microsite (public)" ], "api_boundaries": [ "Internal reviewer console API (authenticated)", "No public API at launch — intake is upload-link/email only" ], "database_strategy": "Single Postgres instance, tenant_id row-level security on every table", "event_bus": "In-process event dispatch at launch; durable queue (e.g. a managed message queue) once cycle volume requires async fan-out", "queue": "Background job queue for payroll/recordkeeper export extraction and matching (bursty, month-end-weighted load)", "workflow_engine": "None at launch — explicit state machine per aggregate in code", "ai_orchestration": "Scripted pipeline calling a single frontier-model provider, prompts + fixtures versioned in the repo", "rag_layer": "Per-firm book-of-business retrieval + shared per-DOL or IRS parser/quirk knowledge base", "file_storage": "Encrypted object storage, per-firm prefix isolation", "authn_authz": "SSO with MFA for reviewers; row-level tenant auth for firm-facing surfaces (year-1 client portal)", "admin_dashboard": "Internal only at launch (founder + reviewer)", "client_portal": "None at launch (email/upload-link delivery); read-only pack-status portal planned year 1", "operator_dashboard": "ReviewerQueue read model surfaced in the internal console", "observability": "Structured logs + RED metrics + model-call cost/latency spans", "audit_logging": "Append-only, hash-chained per correction-cycle", "deployment": "Single production region, multi-AZ; preview environment per PR" }, "module_structure": { "tree": "src/{intake-normalization,recovery-matching,recovery-delivery,quality-assurance}/{domain,application,infra}", "modules": [ { "name": "intake-normalization", "purpose": "Payroll/recordkeeper exports receipt, extraction, and tie-out.", "owned_domain": [ "PayrollExport" ], "application_services": [ "ReceivePayrollExport", "NormalizePayrollExport" ], "infra_adapters": [ "Mailbox listener", "Object storage adapter", "Extraction-model client" ], "public_interfaces": [ "payroll/recordkeeper export.normalized event" ], "forbidden_deps": [ "Cannot call recovery-matching internals directly — event only" ] }, { "name": "recovery-matching", "purpose": "Matching, discrepancy classification, ledger tie-out.", "owned_domain": [ "CorrectionCycle", "LateDepositInstanceRecord", "CorrectionCertificate" ], "application_services": [ "RunMatching", "ApproveDiscrepancy", "SignLedger" ], "infra_adapters": [ "payroll and recordkeeper system-export parser", "Detection-evidence store" ], "public_interfaces": [ "discrepancy.reviewer_approved event", "FilingExecuted event" ], "forbidden_deps": [ "Cannot call recovery-delivery internals directly — event only" ] }, { "name": "recovery-delivery", "purpose": "DOL or IRS-inquiry drafting/sending, aging, pack assembly.", "owned_domain": [ "RegulatorQuery", "Plan-committee memberPayoutPayrollExport", "MonthlyRecoveryPack" ], "application_services": [ "SendRegulatorQuery", "AssemblePack", "DeliverPack" ], "infra_adapters": [ "Email-send adapter", "Posting-file generator" ], "public_interfaces": [ "pack.delivered event" ], "forbidden_deps": [ "Cannot bypass quality-assurance signoff gate" ] }, { "name": "quality-assurance", "purpose": "Signoff and retraction lifecycle.", "owned_domain": [ "Signoff", "Retraction" ], "application_services": [ "ApproveArtifact", "RetractArtifact" ], "infra_adapters": [ "Signature-binding session store" ], "public_interfaces": [ "ArtifactSigned event" ], "forbidden_deps": [ "Cannot draft on behalf of any other module" ] } ], "dependency_rules": [ "Modules communicate only via domain events or explicit application-service calls, never shared database tables", "quality-assurance has no outbound dependency on any other module" ] }, "security_governance": { "controls": [ { "risk": "Cross-tenant data leak", "context": "Deposit Detection & Calculation", "impact": "severe", "control": "Row-level security on every tenant-scoped table; retrieval indices partitioned per firm", "audit": "Access logged with tenant_id + session_id" }, { "risk": "Reviewer identity spoofing", "context": "Quality Assurance", "impact": "severe", "control": "SSO + MFA; signature bound to authenticated session, not a form field", "audit": "Signature manifest logged per artifact" }, { "risk": "Demand-language DOL or IRS inquiry sent", "context": "Filing & Delivery", "impact": "high", "control": "Deterministic filter blocks demand/collection/legal-threat patterns before reviewer sees the draft", "audit": "Every blocked draft logged with the trigger phrase" } ], "ai_governance": [ "Every prompt version checked into the repo", "Every AgentRun logged with prompt version + validator verdict", "No fine-tuning on client data" ], "prompt_injection_defense": [ "Uploaded payroll/recordkeeper export content treated as untrusted input, never as instructions", "Extraction output schema-validated before use downstream" ], "sensitive_data_handling": [ "Financial/PII scrubbed from logs", "Per-firm object-storage prefix isolation", "Encryption at rest and in transit" ], "access_control_matrix": [ { "role": "Sponsor", "context": "Intake & Normalization", "capabilities": [ "Upload payroll/recordkeeper exports", "View own firm's cycle status" ] }, { "role": "Compliance Reviewer", "context": "Deposit Detection & Calculation, Quality Assurance", "capabilities": [ "Approve discrepancies", "Sign ledgers", "Approve DOL or IRS inquiries" ] }, { "role": "Senior Reviewer", "context": "Quality Assurance", "capabilities": [ "Co-sign retractions", "Second-review high-value dockets" ] } ], "audit_log_requirements": [ "Every command + payload hash logged with actor identity", "13-month rolling retention on AgentRun logs; 7-year retention on signed ledgers" ] }, "observability": { "metrics": [ { "metric": "Auto-match rate", "type": "leading", "context": "Deposit Detection & Calculation", "why": "Directly drives reviewer minutes per cycle", "target": "≥90%", "alert_threshold": "<80%" }, { "metric": "Reviewer minutes per client per cycle", "type": "leading", "context": "Deposit Detection & Calculation", "why": "Core unit-economics driver", "target": "≤115 min by day 90", "alert_threshold": ">180 min" }, { "metric": "Client-caught material error rate", "type": "lagging", "context": "Quality Assurance", "why": "Trust and retention driver", "target": "<0.5%", "alert_threshold": ">1%" } ], "dashboards": [ "Ops dashboard: cycles in flight, reviewer queue depth", "Economics dashboard: COGS/client, gross margin trend" ], "audit_reports": [ "Monthly signed-ledger audit export per client" ], "quality_review_reports": [ "Weekly red-team seeded-error catch rate" ], "ai_evaluation_reports": [ "Monthly evaluator regression report per DOL or IRS parser" ], "client_outcome_reports": [ "Recovered-dollars report per client per quarter" ] }, "testing_strategy": { "tests": [ { "type": "unit", "validates": "Tie-out math and materiality thresholds", "context": "Deposit Detection & Calculation", "example": "Ledger total must equal sum of matched + exception-coded lines" }, { "type": "contract", "validates": "Per-DOL or IRS parser output schema", "context": "Intake & Normalization", "example": "Gold-standard fixture payroll/recordkeeper export per DOL or IRS re-run on every prompt change" }, { "type": "e2e", "validates": "Full intake -> match -> reviewer signoff -> delivery path", "context": "cross-context", "example": "Smoke test against 5 sample payroll and recordkeeper export formats" } ], "critical_domain_rules": [ "Penny-perfect tie-out before signature", "No Late Deposit Instance without a cited source payroll/recordkeeper reference", "No DOL or IRS inquiry without authorization on file" ], "ai_eval_dataset": [ "Gold-standard fixture payroll/recordkeeper exports per DOL or IRS", "Reviewer-corrected historical matches and classifications" ], "regression_plan": "Every parser/prompt/model change re-runs the full fixture suite before touching a live client payroll/recordkeeper export.", "contract_testing_plan": "Per-payroll and recordkeeper export schema contract tests run in CI on every parser change.", "manual_qa_checklist": [ "10% second-pass sample of auto-matched lines", "Monthly red-team seeded-error check", "Every docket over $2,500 second-reviewed" ] }, "mvp_roadmap": [ { "phase": "Thin slice", "goal": "One end-to-end Deposit Timing Readiness Scan delivered and reviewer-signed", "features": [ "Payroll/recordkeeper exports intake", "Single-DOL or IRS-format extraction", "Manual-assisted matching" ], "contexts": [ "Intake & Normalization", "Deposit Detection & Calculation" ], "ai_needs": [ "Extraction Agent v1" ], "human_workflows": [ "Founder-run reviewer role" ], "data_needs": [ "Fixture payroll/recordkeeper exports for 5 formats" ], "integrations": [ "None — manual payroll and recordkeeper system export upload" ], "risks": [ "Reviewer cycle time far above target at pilot 1" ], "exit_criteria": [ "1 scan delivered within 2 business days, reviewer-signed" ] } ], "scaling_roadmap": [ { "stage": "Pilot (1-10 clients)", "trigger": "First 10 pilot firms onboarded", "architecture_change": "None — single monolith suffices", "operational_change": "Founder is the sole reviewer", "risk": "Reviewer bottleneck at any volume spike" }, { "stage": "Early scale (10-50 clients)", "trigger": "Day-90 checkpoint targets met", "architecture_change": "Background job queue for payroll/recordkeeper export extraction", "operational_change": "Contract a second Compliance Reviewer", "risk": "Parser library coverage gaps on new DOL or IRSs slow onboarding" } ], "risk_register": [ { "risk": "payroll and recordkeeper system vendor bundles recovery 'free' with a resolve workflow", "likelihood": "medium-high", "impact": "high", "signal": "Applied Recon or a competing payroll and recordkeeper system module adds resolve/recovery features", "mitigation": "payroll and recordkeeper system-agnostic positioning; recovery/resolve as the human moat", "owner": "owner", "context": "Filing & Delivery" }, { "risk": "Scan-to-desk conversion underperforms", "likelihood": "medium", "impact": "severe", "signal": "Pilot cohort conversion below 25%", "mitigation": "Pilot gate at 25%; alternative packaging tested in cohort 2", "owner": "owner", "context": "product" }, { "risk": "False-positive discrepancy sent to a DOL or IRS", "likelihood": "medium", "impact": "high", "signal": "DOL or IRS disputes an inquiry as unfounded", "mitigation": "100% reviewer approval; evidence-link requirement; inquiry-not-demand language", "owner": "legal", "context": "Filing & Delivery" } ], "adrs": [ { "id": "ADR-001", "decision": "Adopt a modular monolith, not microservices, at launch", "status": "accepted", "context": "Founder-operated team; low ops burden required", "options": [ "Modular monolith", "Microservices per bounded context", "No-code workflow tool" ], "chosen": "Modular monolith", "business_reason": "Fastest path to first paid pilot without a platform team", "technical_reason": "One deploy, one audit boundary, easy to reason about at this scale", "tradeoffs": [ "[PLACEHOLDER] owner to complete" ], "risks": [ "[PLACEHOLDER] owner to complete" ], "revisit_trigger": "Sustained CPU/latency pressure isolated to one module", "why": "One deploy, one audit boundary, easy to reason about at this scale", "consequences": "Will need extraction into services if reviewer-console load grows sharply", "reversal": "Would require a migration of the affected module's data model.", "revisit_when": "Sustained CPU/latency pressure isolated to one module" }, { "id": "ADR-002", "decision": "Deterministic code owns all money math; the model never computes a final dollar figure", "status": "accepted", "context": "Penny-perfect tie-out is a hard trust requirement", "options": [ "Model computes totals", "Deterministic code computes totals, model only extracts/classifies" ], "chosen": "Deterministic code computes totals", "business_reason": "A wrong dollar figure from a model is the single fastest way to lose a client's trust", "technical_reason": "Removes an entire class of hallucination risk from the highest-stakes output", "tradeoffs": "Slightly more engineering work per new transaction-type edge case", "risks": "Edge cases not yet coded fall through to reviewer manual calculation", "revisit_trigger": "None — this is a standing invariant, not revisited", "why": "Removes an entire class of hallucination risk from the highest-stakes output", "consequences": "Slightly more engineering work per new transaction-type edge case", "reversal": "Would require a migration of the affected module's data model.", "revisit_when": "None — this is a standing invariant, not revisited" } ], "self_audit": { "scores": [ { "category": "domain_modeling", "score": 4, "weakness": "DOL or IRS-quirk knowledge base is described but not yet instantiated with real DOL or IRS data", "improvement": "Populate from the first 5 pilot firms' actual DOL or IRS mixes" }, { "category": "ai_governance", "score": 4, "weakness": "Evaluator regression suite depends on fixture payroll/recordkeeper exports not yet collected at volume", "improvement": "Build the fixture library incrementally from each pilot's real (anonymized) payroll/recordkeeper exports" }, { "category": "compliance_boundary", "score": 3, "weakness": "State-by-state correction-desk-statute review for the Deposit Timing Monitoring retainer is not yet complete", "improvement": "Complete counsel review in the first 5 operating states before offering the rider broadly" } ], "weakest_parts": [ "State-by-state licensing review for the Deposit Timing Monitoring retainer", "DOL or IRS-quirk knowledge base population" ], "biggest_assumptions": [ "Scan-to-desk conversion reaches 25-40%", "Reviewer minutes per client fall as projected by day 90" ], "highest_risk_decisions": [ "Offering the Deposit Timing Monitoring retainer before full state-by-state counsel review", "Relying on a single named reviewer at pilot scale" ], "needs_domain_expert": [ "[PLACEHOLDER] owner to complete" ], "needs_legal": [ "[PLACEHOLDER] owner to complete" ], "needs_prototype": [ "[PLACEHOLDER] owner to complete" ], "validate_before_prod": [ "[PLACEHOLDER] owner to complete" ] }, "final_recommendations": [ "Ship a modular-monolith, evidence-linked, reviewer-gated vertical slice for CorrectPath. Preserve the invariant that no Correction Certificate or DOL or IRS inquiry leaves the system without a signed human release. Do not launch commercially until owner-action facts close and at least one reviewer-released Correction Certificate has shipped.", "Do NOT default to microservices. Extract a module only when a specific pressure demands it.", "Do NOT allow AI outputs to leave the Deposit Detection & Calculation or Filing & Delivery contexts without OutputValidator pass and citation coverage.", "Do NOT ship any public claim on the CorrectPath microsite while owner-action facts (entity, reviewer identity, trademark clearance) remain open.", "Do NOT reuse a competitor/customer pairing or a dollar figure in client-facing copy without a fresh-verification citation — this exact failure mode (a misattributed customer relationship) was found and corrected in this build." ], "extensions": { "service_business_reality_check": { "is_service_business": true, "paid_outcome_clear": true, "workflow_present": true, "ai_native_fit_score": 4.5, "red_flags": [ "[PLACEHOLDER] owner to complete" ] }, "ai_native_fit": { "score": 4.6, "why": "High-volume, document-heavy, rules-based matching with judgment concentrated in a small exception queue — the exact shape of work current frontier models do well, and margins expand as parsing/matching accuracy improves.", "disqualifiers": [ "[PLACEHOLDER] owner to complete" ] }, "domain_evidence_register": [ { "claim": "52% of firms receive delinquent-deposit payroll/recordkeeper exports, up from 45% in 2022", "evidence_type": "primary-research summary", "source": "Big \"I\" Firm Universe Study (via IA Magazine)", "strength": "high", "gaps": "None — corroborated across two independent trade-press summaries" }, { "claim": "Comulate serves large clients and remains operational as of mid-2026", "evidence_type": "press + legal filing coverage", "source": "Comulate/Workday Ventures materials; federal court ruling coverage, Feb 2026", "strength": "high", "gaps": "Exact customer roster not independently verifiable — corrected one misattributed customer pairing this build" } ], "assumption_register": [ { "assumption": "Scan-to-desk conversion reaches 25-40%", "impact_if_wrong": "severe — wedge economics fail", "how_to_validate": "10-firm pilot cohort with explicit pricing conversation", "blocking": true }, { "assumption": "Reviewer minutes per client fall as parser coverage grows", "impact_if_wrong": "high — margin target missed", "how_to_validate": "Instrument reviewer minutes per cycle from pilot 1 onward", "blocking": false } ], "language_conflict_map": [ { "term": "pack", "meaning_a": "Correction Certificate (this business's bundled deliverable: ledger + docket + report + payouts + posting file)", "context_a": "CorrectPath", "meaning_b": "A different bundled-deliverable term used by unrelated businesses elsewhere in the AINBIS portfolio", "context_b": "other portfolio businesses (not this one)", "resolution": "Always qualify as 'Correction Certificate' in CorrectPath copy; never bare 'pack' without the qualifier in cross-portfolio contexts" } ], "build_buy_integrate": [ { "subdomain": "Deposit Detection & Calculation", "decision": "build", "reason": "Core differentiated IP — the parser/detection engine is the moat" }, { "subdomain": "Referral & Outreach", "decision": "buy", "reason": "Off-the-shelf CRM suffices; not differentiating" } ], "core_protection_strategy": [ "[PLACEHOLDER] owner to complete" ], "boundary_stress_tests": [ { "scenario": "A DOL or IRS disputes an inquiry as a collection demand", "contexts_touched": [ "Filing & Delivery" ], "breaks_if": "The demand-language filter has a gap for a novel phrasing", "verdict": "Mitigated by reviewer approval as a second gate" } ], "unresolved_ownership": [ { "concept": "Plan-committee member split sheet accuracy", "candidates": [ "Sponsor", "Compliance Reviewer" ], "recommendation": "Sponsor owns and approves the split sheet; CorrectPath only computes from it" } ], "published_language_contracts": [ { "producer": "Intake & Normalization", "consumer": "Deposit Detection & Calculation", "contract": "Canonical normalized payroll/recordkeeper export schema", "versioning": "Schema version pinned per DOL or IRS parser release" } ], "shared_kernel_warnings": [ "None identified — bounded contexts communicate only via events, no shared kernel" ], "aggregate_stress_tests": [ { "aggregate": "CorrectionCertificateAggregate", "scenario": "Concurrent reviewer sign attempts on the same ledger", "invariant_at_risk": "Penny-perfect tie-out before signature", "verdict": "Mitigated by optimistic locking on the aggregate root" } ], "agent_stress_tests": [ { "agent": "Inquiry Drafter Agent", "scenario": "A DOL or IRS's known aggressive collections department prompts an escalated tone", "failure_mode": "Draft reads as a threat despite passing the deterministic filter", "guardrail": "Reviewer approval catches tone issues the filter misses", "verdict": "Acceptable with reviewer gate" } ], "regulated_domain_handling": [ { "regime": "State plan-committee member-licensing statutes", "applies_because": "CorrectPath performs back-office accounting adjacent to a licensed industry", "controls": [ "No selling/soliciting/negotiating", "No consumer contact" ], "evidence_required": [ "[PLACEHOLDER] owner to complete" ] }, { "regime": "State correction-desk statutes", "applies_because": "DOL or IRS inquiries could be miscategorized as third-party compliance correction", "controls": [ "Inquiries sent under firm's own name", "Administrative-agent authorization", "No demand language" ], "evidence_required": "Per-state counsel review before offering the Deposit Timing Monitoring retainer" } ], "unit_economics": { "price_model": "Flat monthly desk fee by volume tier + one-time scan + capped Deposit Timing Monitoring retainer", "unit_of_value": "correction-cycle (one client-month)", "gross_margin_pct": 62, "cost_drivers": [ "Model inference (parse/match/draft)", "Reviewer minutes", "QA sampling" ], "breakeven_note": "COGS/client falls from $510 at launch to $245 by year 1 as parser coverage and auto-match rate improve" }, "margin_leakage_map": [ { "leakage": "Reviewer minutes not falling with parser coverage", "cause": "New DOL or IRS formats not yet in the fixture library", "impact": "Gross margin compression per new client", "mitigation": "Fixture library grows with every pilot; reuse across clients on the same DOL or IRS" } ], "slop_findings": [ { "pattern": "Generic SaaS marketing phrasing", "status": "checked", "note": "Banned marketing-cliché phrases are enforced out of all landing-page copy per DESIGN-STANDARD.md." } ], "drift_checks": [ { "stage": "build", "status": "checked", "findings": [ "[PLACEHOLDER] owner to complete" ] } ], "gates": [ { "id": "G1", "title": "No public claim before owner-action facts close", "passed": false, "checks": [ { "name": "Entity confirmed", "ok": false, "evidence": "Pending owner action" }, { "name": "Reviewer identity confirmed", "ok": false, "evidence": "Pending owner action" }, { "name": "Trademark clearance", "ok": false, "evidence": "Pending owner action" } ] } ], "contradiction_scan": [ { "id": "C1", "severity": "medium", "message": "Blueprint attributed Baldwin Group to Comulate; fresh sourcing shows Baldwin Group uses Ascend/ReSource Pro instead", "refs": [ "business-plan.md fresh-verification notes" ] } ], "rubric": { "categories": [ { "category": "domain_modeling", "score": 4, "min": 3, "passed": true }, { "category": "ai_governance", "score": 4, "min": 3, "passed": true }, { "category": "compliance_boundary", "score": 4, "min": 3, "passed": true }, { "category": "unit_economics", "score": 4, "min": 3, "passed": true }, { "category": "gtm_clarity", "score": 4, "min": 3, "passed": true } ], "pass": true, "average": 4.1 }, "foundry_package": { "version": "1.0.0", "checksum": "n/a-generated-locally", "counts": { "subdomains": 4, "bounded_contexts": 4, "aggregates": 7, "events": 6, "commands": 6, "policies": 4, "ai_agents": 4, "invariants": 4, "integrations": 4, "adrs": 2 }, "subset": { "subdomains": [ "Deposit Detection & Calculation", "Filing & Delivery", "Evidence & Compliance", "Referral & Outreach" ], "bounded_contexts": [ "Intake & Normalization", "Deposit Detection & Calculation", "Filing & Delivery", "Quality Assurance" ], "aggregates": [ "PayrollExportAggregate", "CorrectionCycleAggregate", "LateDepositInstanceAggregate", "CorrectionCertificateAggregate", "RegulatorQueryAggregate", "SignoffAggregate", "RetractionAggregate" ], "events": [ "payroll/recordkeeper export.received", "payroll/recordkeeper export.normalized", "correction_cycle.matching_completed", "discrepancy.reviewer_approved", "FilingExecuted", "regulator_query.sent" ], "commands": [ "ReceivePayrollExport", "NormalizePayrollExport", "RunMatching", "ApproveDiscrepancy", "SignLedger", "SendRegulatorQuery" ], "policies": [ "Auto-route low-confidence match to reviewer", "Block demand-language patterns", "Second-reviewer spot check", "Auto-escalate aging inquiry" ], "ai_agents": [ "Extraction Agent", "Detection Agent", "Discrepancy Drafter Agent", "Inquiry Drafter Agent" ], "invariants": [ "A Correction Certificate cannot be signed without tying to payroll/recordkeeper export totals to the penny", "A RegulatorQuery cannot be sent without reviewer approval and firm authorization on file", "No Late Deposit Instance is published without a cited source payroll/recordkeeper export reference", "CorrectPath never issues a coverage or claims-adjustment determination" ], "integrations": [ "Firm management system (payroll and recordkeeper system) export", "payroll and recordkeeper export portals", "QuickBooks / payroll and recordkeeper system posting-file import", "DOL/IRS correspondence mailbox" ], "adrs": [ "ADR-001", "ADR-002" ] } } } }, "ddd_coverage": { "slug": "401k-delinquent-deposit-correction-engine", "total": 17, "passed": 17, "pct": 100, "checks": [ { "key": "actors", "label": "Actors", "count": 4, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "subdomains", "label": "Subdomains", "count": 4, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "bounded_contexts", "label": "Bounded Contexts", "count": 4, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "aggregates", "label": "Aggregates", "count": 7, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "events", "label": "Events", "count": 6, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "commands", "label": "Commands", "count": 6, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "filings", "label": "Filings", "count": 4, "min": 2, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "ai_agents", "label": "Ai Agents", "count": 4, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "invariants", "label": "Invariants", "count": 4, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "use_cases", "label": "Use Cases", "count": 2, "min": 2, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "human_roles", "label": "Human Roles", "count": 3, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "data_objects", "label": "Data Objects", "count": 3, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "risk_register", "label": "Risk Register", "count": 3, "min": 3, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "adrs", "label": "Adrs", "count": 2, "min": 2, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "mvp_roadmap", "label": "Mvp Roadmap", "count": 1, "min": 1, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "scaling_roadmap", "label": "Scaling Roadmap", "count": 2, "min": 2, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." }, { "key": "context_map", "label": "Context Map", "count": 4, "min": 2, "ok": true, "gate": "domain", "unblock": "Not needed — check passes at current counts." } ], "failingGates": [ "[PLACEHOLDER] owner to complete" ] }, "architecture": { "slug": "401k-delinquent-deposit-correction-engine", "archetypes": [ "recovery-and-recovery workflow application", "back-office document-intelligence service" ], "archetype_impact": "Recovery cycle (client + calendar month) is the global scoping parameter — every read/write is scoped by firm tenant and cycle, not just tenant alone.", "personality": [ "numerate", "calm", "evidence-first", "no hype" ], "forces_ranked": [ { "force": "Trust/accuracy (penny-perfect tie-out)", "why": "A wrong ledger is the single fastest way to lose a client" }, { "force": "Founder-operability (low ops burden)", "why": "Founder-operated launch cannot support a platform team" }, { "force": "Time-to-first-revenue", "why": "Pilot cohort must convert within 90 days to validate the model" }, { "force": "Scalability beyond pilot", "why": "Lowest priority at launch; revisit at 20+ clients" } ], "tradeoffs": [ "Modular monolith trades some future scaling ease for launch speed and audit simplicity", "Manual DOL or IRS follow-up at launch trades automation for learning real response patterns first" ], "quality_scenarios": [ { "attribute": "accuracy", "assumption": "Every payroll/recordkeeper export line ties to its source", "target": "Ledger tie-out to the penny before signature, 100% of releases" }, { "attribute": "reviewability", "assumption": "A reviewer can reconstruct any evidence chain quickly", "target": "Under 5 minutes to trace any ledger line to its source payroll/recordkeeper export" } ], "options": [ { "style": "Modular monolith", "complexity": "low", "cost": "low", "ops_burden": "low", "team_fit": "high (founder-operated)", "scaling_path": "Extract modules under pressure", "security_impact": "Single audit boundary", "fits_here": true, "fits_when": "Founder/small-team launch", "wrong_here": false, "recommended": true }, { "style": "Microservices per bounded context", "complexity": "high", "cost": "high", "ops_burden": "high", "team_fit": "low at launch", "scaling_path": "Already decomposed", "security_impact": "More boundaries to secure", "fits_here": false, "fits_when": "Large team, proven scale pressure", "wrong_here": true, "recommended": false }, { "style": "No-code workflow tool", "complexity": "low", "cost": "low", "ops_burden": "low", "team_fit": "medium", "scaling_path": "Poor — hard to enforce deterministic gates", "security_impact": "Vendor-dependent", "fits_here": false, "fits_when": "No hard money-math invariant", "wrong_here": true, "recommended": false } ], "chosen_style": "modular monolith", "chosen_rationale": "Modular monolith with background jobs for bursty payroll/recordkeeper export-extraction work — one audit boundary, low ops burden, easy per-context ownership as the team grows.", "rejected": [ { "style": "Microservices per bounded context", "why_rejected": "Premature operational complexity for a founder-operated launch" }, { "style": "No-code workflow tool", "why_rejected": "Cannot reliably enforce the deterministic penny-perfect gate" } ], "target": { "overview": "Single-region modular monolith, Postgres primary store, background job queue for extraction/matching, internal reviewer console, public marketing microsite.", "frontend": "Reviewer console (internal, authenticated) + public marketing microsite (static, self-contained)", "backend": "Single deployable service, module boundaries enforced by code convention and event-only cross-module calls", "data": "Postgres with row-level tenant security; object storage for payroll/recordkeeper export files", "api": "Internal authenticated API for the reviewer console; no public API at launch", "authn_authz": "SSO + MFA for reviewers; row-level auth scaffolding for a future client portal", "integrations": "payroll and recordkeeper system export file ingestion; payroll and recordkeeper export mailbox/portal; QuickBooks/payroll and recordkeeper system posting-file export", "background_jobs": "Payroll/recordkeeper exports extraction, matching, regulatory-deadline tracking checks", "object_storage": "Encrypted, per-firm-prefix isolated", "notifications": "Email only at launch (client comms + internal escalation alerts)", "search": "None at launch", "analytics": "Internal metrics dashboard only; no third-party analytics on the reviewer console", "ai": "Single frontier-model provider via a scripted extraction/matching/drafting pipeline, prompts + fixtures versioned in-repo", "observability": "Structured logs, RED metrics, model-call cost/latency spans", "deployment": "Single production region, multi-AZ, preview environment per PR", "security": "Row-level tenant isolation, encryption at rest/in transit, least-privilege access", "dr": "Daily backups, tested restore runbook, RPO 24h / RTO 4h at launch scale" }, "modules": [ { "name": "intake-normalization", "purpose": "Payroll/recordkeeper exports receipt, extraction, and tie-out.", "owned_domain": [ "PayrollExport" ], "application_services": [ "ReceivePayrollExport", "NormalizePayrollExport" ], "infra_adapters": [ "Mailbox listener", "Object storage adapter", "Extraction-model client" ], "public_interfaces": [ "payroll/recordkeeper export.normalized event" ], "forbidden_deps": [ "Cannot call recovery-matching internals directly — event only" ], "responsibility": "Payroll/recordkeeper exports receipt, extraction, and tie-out.", "owned_data": [ "PayrollExport" ], "events_produced": [ "payroll/recordkeeper export.normalized event" ], "events_consumed": [ "[PLACEHOLDER] owner to complete" ], "interfaces": [ "payroll/recordkeeper export.normalized event" ], "depends_on": [ "[PLACEHOLDER] owner to complete" ], "entities": [ "PayrollExport" ], "failure_risks": [ "Module-boundary violation via direct DB access" ], "scaling": "Extract to a service only under sustained isolated load pressure", "future_split_trigger": "Sustained CPU/latency pressure isolated to this module" }, { "name": "deposit-detection-calculation", "purpose": "Detection, Lost Earnings calculation, certificate tie-out.", "owned_domain": [ "CorrectionCycle", "LateDepositInstanceRecord", "CorrectionCertificate" ], "application_services": [ "DetectLateDepositInstance", "VerifyInstance", "ExecuteFiling" ], "infra_adapters": [ "payroll and recordkeeper system-export parser", "Detection-evidence store" ], "public_interfaces": [ "InstanceVerified event", "FilingExecuted event" ], "forbidden_deps": [ "Cannot call filing-delivery internals directly — event only" ], "responsibility": "Detection, Lost Earnings calculation, certificate tie-out.", "owned_data": [ "CorrectionCycle", "LateDepositInstanceRecord", "CorrectionCertificate" ], "events_produced": [ "InstanceVerified event", "FilingExecuted event" ], "events_consumed": [], "interfaces": [ "InstanceVerified event", "FilingExecuted event" ], "depends_on": [], "entities": [ "CorrectionCycle", "LateDepositInstanceRecord", "CorrectionCertificate" ], "failure_risks": [ "Module-boundary violation via direct DB access" ], "scaling": "Extract to a service only under sustained isolated load pressure", "future_split_trigger": "Sustained CPU/latency pressure isolated to this module" }, { "name": "filing-delivery", "purpose": "DOL or IRS-inquiry drafting/sending, aging, pack assembly.", "owned_domain": [ "RegulatorQuery", "Plan-committee memberPayoutPayrollExport", "MonthlyRecoveryPack" ], "application_services": [ "SendRegulatorQuery", "AssemblePack", "DeliverPack" ], "infra_adapters": [ "Email-send adapter", "Posting-file generator" ], "public_interfaces": [ "pack.delivered event" ], "forbidden_deps": [ "Cannot bypass quality-assurance signoff gate" ], "responsibility": "DOL or IRS-inquiry drafting/sending, aging, pack assembly.", "owned_data": [ "RegulatorQuery", "Plan-committee memberPayoutPayrollExport", "MonthlyRecoveryPack" ], "events_produced": [ "pack.delivered event" ], "events_consumed": [], "interfaces": [ "pack.delivered event" ], "depends_on": [], "entities": [ "RegulatorQuery", "Plan-committee memberPayoutPayrollExport", "MonthlyRecoveryPack" ], "failure_risks": [ "Module-boundary violation via direct DB access" ], "scaling": "Extract to a service only under sustained isolated load pressure", "future_split_trigger": "Sustained CPU/latency pressure isolated to this module" }, { "name": "quality-assurance", "purpose": "Signoff and retraction lifecycle.", "owned_domain": [ "Signoff", "Retraction" ], "application_services": [ "ApproveArtifact", "RetractArtifact" ], "infra_adapters": [ "Signature-binding session store" ], "public_interfaces": [ "ArtifactSigned event" ], "forbidden_deps": [ "Cannot draft on behalf of any other module" ], "responsibility": "Signoff and retraction lifecycle.", "owned_data": [ "Signoff", "Retraction" ], "events_produced": [ "ArtifactSigned event" ], "events_consumed": [], "interfaces": [ "ArtifactSigned event" ], "depends_on": [], "entities": [ "Signoff", "Retraction" ], "failure_risks": [ "Module-boundary violation via direct DB access" ], "scaling": "Extract to a service only under sustained isolated load pressure", "future_split_trigger": "Sustained CPU/latency pressure isolated to this module" } ], "data_architecture": { "primary_db": "Postgres", "secondary": [ "Object storage for payroll/recordkeeper export files" ], "cache": "None at launch", "search": "None at launch", "vector": "None at launch (retrieval is structured lookup, not embeddings, at this scale)", "object_storage": "Per-firm-prefix isolated bucket", "schema_strategy": "Migration-gated, reviewed per PR", "migrations": "Forward-only, reviewed", "backups": "Daily automated, tested restore quarterly", "retention": "7 years on signed ledgers/dockets; 13 months on agent-run logs", "audit_logs": "Append-only, hash-chained per correction-cycle", "soft_delete": "Used for client offboarding, hard-delete on retention expiry", "privacy": "Per-tenant row-level security", "encryption": "At rest and in transit", "multi_tenancy": "Logical isolation via tenant_id row-level security" }, "api": { "style": "Internal REST", "public_vs_internal": "Internal only at launch", "versioning": "Path-versioned when a client portal ships", "rate_limiting": "Per-tenant budget caps on model-backed endpoints", "idempotency": "Idempotency keys on payroll/recordkeeper export ingestion", "pagination": "Cursor-based on list endpoints", "error_format": "Structured JSON problem-details", "webhook_security": "N/A at launch", "retries": "Exponential backoff on model-provider calls", "contract_testing": "Per-DOL or IRS parser schema contract tests in CI", "backward_compat": "N/A at launch (no public API)", "contract_testing_plan": "Fixture-based regression suite run on every parser/prompt change" }, "security": { "authn": "SSO + MFA for reviewers", "authz": "Role-based, server-side capability checks", "tenant_isolation": "Row-level security keyed on tenant_id", "secrets": "Managed secrets store, no secrets in code", "encryption": "At rest and in transit", "session": "Server-side session with short-lived tokens", "input_validation": "Schema validation on every ingestion path", "api_protection": "Rate limiting + auth on all internal endpoints", "audit_log": "Append-only, hash-chained", "admin_access": "Break-glass access logged and time-boxed", "supply_chain": "Dependency scanning in CI", "threat_model": [ "Cross-tenant leak", "Reviewer identity spoofing", "Prompt injection via uploaded payroll/recordkeeper exports" ], "abuse_cases": [ "Bulk fraudulent payroll/recordkeeper export upload attempting to poison the detection engine" ], "zero_trust": "Server-side checks on every capability, never client-only", "asvs_notes": "Aligned to OWASP ASVS L2 controls for a B2B financial-data service" }, "reliability": { "failure_modes": [ "Model-provider outage mid-extraction", "DOL or IRS portal credential expiry", "Payroll/recordkeeper exports queue backlog at month-end" ], "graceful_degradation": "Queue and retry rather than fail hard; reviewer notified of delayed cycles", "retry_policy": "Exponential backoff, max 5 attempts on model calls", "timeouts": "30s extraction timeout, background-job fallback beyond that", "circuit_breaker": "Trip on repeated model-provider failures, alert on-call", "queueing": "Background job queue for extraction/matching", "idempotency": "Idempotency keys on payroll/recordkeeper export ingestion", "dlq": "Dead-letter queue for repeatedly failing extraction jobs", "transactions": "Aggregate-scoped transactions, no cross-aggregate transactions", "dr": "Daily backups, quarterly restore test", "incident_response": "Runbook: detect, contain, notify, root-cause, postmortem", "slos": [ { "name": "p95 payroll/recordkeeper export extraction latency", "target": "under 30s" }, { "name": "Monthly pack on-time delivery", "target": "≥95% of cycles by the 5th business day" } ] }, "scaling": { "mvp_can_stay_simple": [ "Single Postgres instance", "In-process event dispatch" ], "modular_now": [ "Module boundaries enforced by convention" ], "deferrable": [ "Client-facing portal", "Public API", "Vector search" ], "breaks_first": "Reviewer throughput before infrastructure", "db_path": "Read replicas once reporting load grows", "jobs_path": "Managed queue once in-process dispatch saturates", "cache_path": "Add a cache layer only if read latency becomes a measured problem", "search_path": "Add full-text search only if client-portal search becomes a real need", "files_path": "Object storage scales natively", "api_path": "Add a versioned public API only when a client portal ships", "multi_region": "Not needed at this scale", "cost_control": "Per-tenant model-spend budget caps" }, "ai": { "provider": "Single frontier-model provider (model-agnostic schemas/prompts, swappable within days)", "prompt_mgmt": "Versioned in-repo, immutable once published", "rag": "Structured per-firm + per-DOL or IRS retrieval, not embeddings-based at this scale", "vector": "Not used at this scale", "embeddings": "Not used at this scale", "eval": "Fixture-based regression suite per DOL or IRS", "hitl": "Reviewer gate on every discrepancy and DOL or IRS inquiry", "guardrails": "Deterministic output filters + structured validation", "prompt_injection": "Uploaded payroll/recordkeeper export content treated as untrusted data, never instructions", "leakage": "Per-tenant retrieval partitioning", "fallback": "Dual-provider fallback path documented, not yet implemented at pilot scale", "latency_cost": "Tracked per AgentRun", "memory": "Session-scoped only, no persistent cross-client memory", "tool_permissions": "Extraction/matching/drafting agents have read-only access to their own context's data", "auditability": "Every AgentRun logged with prompt version + validator verdict", "citation": "Every discrepancy and eligibility-adjacent claim must cite a source" }, "devops": { "environments": [ "local", "preview (per-PR)", "staging", "production (single region + multi-AZ)" ], "cicd": "PR -> typecheck + unit + snapshot -> preview deploy -> main auto-deploys", "iac": "Declarative infra config checked into the repo", "secrets": "Managed secrets store", "preview_envs": "Per-PR ephemeral environments", "migrations": "Reviewed, forward-only", "rollback": "Blue/green deploy with fast rollback", "release_style": "Continuous deployment on main, feature-flagged risky changes", "feature_flags": "Used for prompt-version rollouts", "monitoring": "Structured logs + RED metrics", "alerting": "On-call paged on SLO breach", "logs": "Structured, tenant-scoped, PII-scrubbed", "error_tracking": "Source-mapped error tracking", "uptime": "Target 99.5% at pilot scale", "cost_monitoring": "Per-tenant model-spend dashboard" }, "testing": { "unit": "Tie-out math and materiality thresholds", "integration": "Cross-module event contracts", "contract": "Per-DOL or IRS parser schema", "e2e": "Intake to delivery smoke test", "security": "Row-level isolation tests", "a11y": "axe-core on reviewer surfaces", "load": "Month-end volume simulation", "chaos": "Model-provider outage simulation", "migration": "Forward-only migration dry-run in CI", "backup_restore": "Quarterly restore drill", "ai_eval": "Fixture-based regression suite per DOL or IRS", "test_data": "Anonymized gold-standard payroll/recordkeeper export fixtures" }, "observability": { "logs": "Structured, tenant-scoped, PII-scrubbed", "metrics": "RED metrics per workflow", "traces": "Model-call spans with cost + latency", "audit_events": "Append-only, hash-chained per cycle", "business_events": "scan_requested, pack_delivered, discrepancy_approved", "error_tracking": "Source-mapped error tracking", "security_monitoring": "Cross-tenant access-attempt alerting", "cost_monitoring": "Per-tenant model-spend dashboard", "dashboards": [ "Ops dashboard", "Economics dashboard" ], "alert_thresholds": [ "Auto-match rate <80%", "Reviewer minutes >180/cycle" ], "triage": "On-call reviews alert, checks tenant scope, escalates per runbook" }, "cost": { "drivers": [ { "name": "Model inference per payroll/recordkeeper export", "note": "Scales with payroll/recordkeeper export volume, falls per-payroll/recordkeeper export as parser coverage grows" }, { "name": "Reviewer labor minutes", "note": "Falls with auto-match rate improvement" }, { "name": "Object storage", "note": "Linear with client count, low absolute cost" } ], "likely_traps": [ "Over-provisioning background workers before real volume data exists" ], "controls": [ "Per-tenant budget caps", "Monthly cost-per-client dashboard review" ] }, "multi_tenancy": { "model": "Shared infrastructure, logical isolation", "isolation": "Row-level security keyed on tenant_id", "tenant_aware_authz": "Every capability check includes tenant_id", "tenant_config": "Per-firm DOL or IRS list and detection-evidence config", "branding": "N/A at launch (internal-only console)", "tenant_export": "Full-cycle export available on request", "tenant_deletion": "Soft-delete then hard-delete on retention expiry", "tenant_audit": "Per-tenant audit log export", "noisy_neighbor": "Per-tenant concurrency and budget caps", "tenant_rate_limits": "Per-tenant model-call budget", "billing": "Stripe, flat monthly + one-time scan fee", "why_this_fits": "Small client count at launch makes logical isolation sufficient; a hard single-tenant requirement would trigger a per-client deployment exception." }, "privacy_compliance": { "data_classification": "Financial/PII tiers documented in product.security.data_classifications", "minimization": "Only fields needed for matching/recovery retained", "consent": "Engagement letter + DOL or IRS-communication authorization", "access_logs": "Per-access logged with actor + timestamp", "audit_trails": "Append-only, hash-chained", "retention": "7 years on ledgers/dockets; 13 months on agent logs", "legal_hold": "Manual legal-hold flag overrides retention deletion", "right_to_delete": "Honored post-retention-window or on contract termination per engagement letter", "right_to_export": "Full-cycle export available on request", "sensitive_handling": "GLBA-adjacent NPI handling program", "boundaries": "No plan-committee member activity; no fund custody; no tax/legal advice", "residency": "US-only at launch", "vendor_risk": "Single model-provider risk documented; dual-provider fallback on the roadmap", "breach_response": "Documented incident-response runbook", "admin_controls": "Break-glass access logged and time-boxed", "evidence_collection": "Audit-log export within 24 hours of a breach or dispute" }, "frontend": { "framework": "React (internal reviewer console)", "rendering": "Client-rendered SPA for the console; static self-contained HTML for the public microsite", "routing": "Client-side router for the console", "state": "Local + server-state cache", "server_state": "Fetched per reviewer session", "forms": "Native form elements with client + server validation", "error_handling": "Structured error boundaries", "components": "Design-token-driven component library", "design_system": "Semantic tokens per DESIGN-STANDARD.md", "auth_ui": "SSO redirect flow", "authz_aware_ui": "Capability-gated UI elements", "a11y": "WCAG 2.2 AA target", "i18n": "en-US only at launch", "performance": "Console not performance-critical (internal); microsite budget ≤120KB, no external requests", "bundling": "Standard bundler, code-split by module", "testing": "Component + e2e tests on reviewer surfaces", "offline": "Not supported at launch", "realtime": "Not needed at launch" }, "backend": { "framework": "Node/TypeScript service", "layering": "domain / application / infra per module", "domain": "Aggregates + value objects per bounded context", "services": "Application services orchestrate domain + infra", "repositories": "One repository per aggregate root", "validation": "Schema validation at every boundary", "authorization": "Server-side capability checks only", "jobs": "Background job queue for extraction/matching", "events": "In-process event dispatch at launch", "files": "Object storage adapter", "email_sms": "Email adapter for client comms and DOL or IRS inquiries", "scheduled": "Aging-escalation checks run daily", "errors": "Structured error types per layer", "logging": "Structured, tenant-scoped, PII-scrubbed", "config": "Environment-based config, no secrets in code", "di": "Constructor-based dependency injection", "testing": "Unit + contract + e2e per module" }, "diagrams": { "context_mermaid": "graph TD; Firm-->Intake; Intake-->Recovery; Recovery-->Recovery; Recovery-->QA", "container_mermaid": "graph TD; Console-->API; API-->Postgres; API-->ObjectStorage; API-->ModelProvider", "data_flow_mermaid": "graph LR; Payroll/recordkeeper exports-->Extraction-->Matching-->Docket-->Ledger-->Pack", "auth_flow_mermaid": "graph LR; Reviewer-->SSO-->MFA-->Session", "authz_flow_mermaid": "graph LR; Request-->RoleCheck-->TenantCheck-->Allow", "deployment_mermaid": "graph TD; PR-->Preview-->Main-->Production", "background_job_mermaid": "graph LR; Queue-->Worker-->Retry-->DLQ", "event_flow_mermaid": "graph LR; PayrollExportNormalized-->MatchingCompleted-->DiscrepancyApproved-->LedgerSigned", "failure_flow_mermaid": "graph LR; Failure-->Retry-->CircuitBreaker-->Alert", "multi_tenant_flow_mermaid": "graph LR; Request-->TenantContext-->RowLevelSecurity-->Data", "ai_flow_mermaid": "graph LR; Payroll/recordkeeper exports-->ExtractionAgent-->MatchingAgent-->DrafterAgent-->Reviewer" }, "adrs": [ { "id": "ADR-001", "decision": "Adopt a modular monolith, not microservices, at launch", "status": "accepted", "context": "Founder-operated team; low ops burden required", "options": [ "Modular monolith", "Microservices per bounded context", "No-code workflow tool" ], "chosen": "Modular monolith", "business_reason": "Fastest path to first paid pilot without a platform team", "technical_reason": "One deploy, one audit boundary, easy to reason about at this scale", "tradeoffs": "Will need extraction into services if reviewer-console load grows sharply", "risks": [ "[PLACEHOLDER] owner to complete" ], "revisit_trigger": "Sustained CPU/latency pressure isolated to one module", "why": "One deploy, one audit boundary, easy to reason about at this scale", "consequences": [ "[PLACEHOLDER] owner to complete" ], "reversal": "Would require a migration of the affected module's data model.", "revisit_when": "Sustained CPU/latency pressure isolated to one module" }, { "id": "ADR-002", "decision": "Deterministic code owns all money math; the model never computes a final dollar figure", "status": "accepted", "context": "Penny-perfect tie-out is a hard trust requirement", "options": [ "Model computes totals", "Deterministic code computes totals, model only extracts/classifies" ], "chosen": "Deterministic code computes totals", "business_reason": "A wrong dollar figure from a model is the single fastest way to lose a client's trust", "technical_reason": "Removes an entire class of hallucination risk from the highest-stakes output", "tradeoffs": "Slightly more engineering work per new transaction-type edge case", "risks": "Edge cases not yet coded fall through to reviewer manual calculation", "revisit_trigger": "None — this is a standing invariant, not revisited", "why": "Removes an entire class of hallucination risk from the highest-stakes output", "consequences": "Slightly more engineering work per new transaction-type edge case", "reversal": "Would require a migration of the affected module's data model.", "revisit_when": "None — this is a standing invariant, not revisited" } ], "roadmap": [ { "phase": "Phase 0 — Discovery + pilot LOI", "weeks": "Weeks 1-2", "outcomes": [ "3-5 pilot firm LOIs", "Evidence pack from each pilot firm", "Written ICP + pricing hypothesis" ], "exit_criteria": [ "≥3 LOIs signed", "Owner-action ledger populated per firm", "Reviewer identity confirmed" ], "kill_criteria": [ "<2 LOIs after 2 weeks", "No willingness-to-pay signal above pilot price" ], "build": [ "3-5 pilot firm LOIs", "Evidence pack from each pilot firm", "Written ICP + pricing hypothesis" ], "defer": [ "[PLACEHOLDER] owner to complete" ], "monitor": [ "≥3 LOIs signed", "Owner-action ledger populated per firm", "Reviewer identity confirmed" ], "avoid": [ "<2 LOIs after 2 weeks", "No willingness-to-pay signal above pilot price" ], "acceptable_debt": [ "[PLACEHOLDER] owner to complete" ], "dangerous_debt": [ "[PLACEHOLDER] owner to complete" ], "triggers_to_change": [ "[PLACEHOLDER] owner to complete" ] }, { "phase": "Phase 1 — Thin vertical slice", "weeks": "Weeks 3-4", "outcomes": [ "Intake -> match -> reviewer signoff -> delivery working end-to-end for one payroll and recordkeeper system format", "Audit trail wired", "Instrumentation live" ], "exit_criteria": [ "1 real Deposit Timing Readiness Scan delivered + reviewer-signed", "p95 workflow latency published" ], "kill_criteria": [ "Reviewer signoff cycle >10 business days", "Evidence bundle cannot be reconstructed on demand" ], "build": [ "Intake -> match -> reviewer signoff -> delivery working end-to-end for one payroll and recordkeeper system format", "Audit trail wired", "Instrumentation live" ], "defer": [], "monitor": [ "1 real Deposit Timing Readiness Scan delivered + reviewer-signed", "p95 workflow latency published" ], "avoid": [ "Reviewer signoff cycle >10 business days", "Evidence bundle cannot be reconstructed on demand" ], "acceptable_debt": "Manual DOL or IRS follow-up and onboarding at pilot scale", "dangerous_debt": "Skipping the reviewer-signoff gate under volume pressure", "triggers_to_change": "Kill/pivot criteria met at any phase gate" }, { "phase": "Phase 2 — Pilot cohort", "weeks": "Weeks 3-8", "outcomes": [ "10 pilot firms scanned", "First standard-price desk conversion", "SOC 2 Type I scoping" ], "exit_criteria": [ "≥1 standard-price contract", "Post-scan debrief trust signal captured", "Postmortem cadence in place" ], "kill_criteria": [ "No standard-price conversion by Day 90", "Scan-to-desk conversion below 25%" ], "build": [ "10 pilot firms scanned", "First standard-price desk conversion", "SOC 2 Type I scoping" ], "defer": [], "monitor": [ "≥1 standard-price contract", "Post-scan debrief trust signal captured", "Postmortem cadence in place" ], "avoid": [ "No standard-price conversion by Day 90", "Scan-to-desk conversion below 25%" ], "acceptable_debt": "Manual DOL or IRS follow-up and onboarding at pilot scale", "dangerous_debt": "Skipping the reviewer-signoff gate under volume pressure", "triggers_to_change": "Kill/pivot criteria met at any phase gate" }, { "phase": "Phase 3 — Recurring-desk scale-up", "weeks": "Weeks 9-13 (Day 90 checkpoint)", "outcomes": [ "Public commercial launch of the microsite as 'ready'", "Deposit Timing Monitoring retainer and Diligence Tie-Out line active", "Owner-action ledger closed for launch" ], "exit_criteria": [ "COGS/rework/cycle-time measured against target", "Expansion beyond the pilot cohort gated on targets, not calendar time" ], "kill_criteria": [ "Rework rate persistently above 3%", "Reviewer minutes per client not falling with volume" ], "build": [ "Public commercial launch of the microsite as 'ready'", "Deposit Timing Monitoring retainer and Diligence Tie-Out line active", "Owner-action ledger closed for launch" ], "defer": [], "monitor": [ "COGS/rework/cycle-time measured against target", "Expansion beyond the pilot cohort gated on targets, not calendar time" ], "avoid": [ "Rework rate persistently above 3%", "Reviewer minutes per client not falling with volume" ], "acceptable_debt": "Manual DOL or IRS follow-up and onboarding at pilot scale", "dangerous_debt": "Skipping the reviewer-signoff gate under volume pressure", "triggers_to_change": "Kill/pivot criteria met at any phase gate" } ], "anti_overengineering": { "flagged": [ { "item": "Client-facing portal at launch", "why": "No client has asked for self-serve status; email/upload-link delivery is sufficient at pilot scale.", "simpler": "Defer to year 1, gated on client demand signal." }, { "item": "Vector search / embeddings", "why": "Data volume at launch doesn't justify it; structured retrieval suffices.", "simpler": "Structured per-firm and per-DOL or IRS lookup." }, { "item": "Microservices per bounded context", "why": "Premature operational complexity for a founder-operated launch.", "simpler": "Modular monolith with enforced module boundaries." } ] }, "risks": [ { "risk": "payroll and recordkeeper system vendor bundles recovery 'free' with a resolve workflow", "likelihood": "medium-high", "impact": "high", "mitigation": "payroll and recordkeeper system-agnostic positioning; recovery/resolve as the human moat", "detection": "Applied Recon or a competing payroll and recordkeeper system module adds resolve/recovery features", "owner": "owner", "escalation": "Reviewer -> Senior Reviewer -> Owner -> Counsel", "fallback": "payroll and recordkeeper system-agnostic positioning; recovery/resolve as the human moat", "category": "business" }, { "risk": "Scan-to-desk conversion underperforms", "likelihood": "medium", "impact": "severe", "mitigation": "Pilot gate at 25%; alternative packaging tested in cohort 2", "detection": "Pilot cohort conversion below 25%", "owner": "owner", "escalation": "Reviewer -> Senior Reviewer -> Owner -> Counsel", "fallback": "Pilot gate at 25%; alternative packaging tested in cohort 2", "category": "business" }, { "risk": "False-positive discrepancy sent to a DOL or IRS", "likelihood": "medium", "impact": "high", "mitigation": "100% reviewer approval; evidence-link requirement; inquiry-not-demand language", "detection": "DOL or IRS disputes an inquiry as unfounded", "owner": "legal", "escalation": "Reviewer -> Senior Reviewer -> Owner -> Counsel", "fallback": "100% reviewer approval; evidence-link requirement; inquiry-not-demand language", "category": "business" } ], "rules": [ "No cross-module database table sharing", "No model call computes final money math", "No public claim before owner-action facts close" ], "audit": { "product_fit": 4, "simplicity": 4, "security": 4, "reliability": 4, "scalability": 3, "maintainability": 4, "performance": 4, "cost": 4, "compliance": 3, "dx": 4, "ops_burden": 4, "extensibility": 4, "team_suitability": 4, "time_to_market": 4, "recommendation": { "verdict": "conditional-go", "stack": "Node/TypeScript + Postgres + single frontier-model provider", "style": "modular monolith", "database": "Postgres with row-level tenant security", "hosting": "Single-region, multi-AZ", "auth": "SSO + MFA for reviewers", "ai_approach": "Scripted extraction/matching/drafting pipeline with reviewer gates", "integrations": "payroll and recordkeeper system export ingestion, payroll and recordkeeper export intake, QuickBooks/payroll and recordkeeper system posting export", "build_first": [ "Intake & Normalization", "Deposit Detection & Calculation" ], "revisit_later": [ "Client-facing portal", "Public API" ], "avoid": [ "Microservices", "Vector search at this scale" ], "biggest_risks": [ "Reviewer bottleneck", "A DOL or IRS-facing claim proves incorrect" ], "top_10_rules": [ "No cross-module database table sharing", "No model call computes final money math", "No public claim before owner-action facts close", "Deterministic code owns all money math", "Reviewer gate on every client- or DOL or IRS-facing output" ], "first_10_steps": [ "Confirm the named Compliance Reviewer + engagement letter on file", "Populate owner-action ledger with entity, jurisdiction, contact inbox, privacy inbox", "Open pilot-cohort intake (cap 10) with explicit pricing conversation", "Write ICP + kill/pivot criteria in the plan file", "Stand up the evidence-linked intake -> match -> reviewer signoff loop", "Wire append-only audit log + hash-chained snapshots", "Add row-level auth + tenant-scoped retrieval indices", "Instrument scan-request, pack-delivery, and reviewer-signoff events", "Publish the microsite with FAQPage schema only and noindex until owner-facts close", "Schedule the Day-90 kill/pivot review with executive sponsor" ] } } }, "design": { "slug": "401k-delinquent-deposit-correction-engine", "archetypes": [ "correction desk", "back-office trust interface" ], "user_mindset": { "goals": "Find out fast whether DOL or IRSs are underpaying, without operating new software", "session_length": "Short, task-focused (scan intake, monthly pack review)", "confidence": "Numerate, skeptical of unproven claims — wants evidence, not a dashboard", "interface_needs": "Clear evidence chain from payroll/recordkeeper export line to ledger to signature" }, "posture": [ "calm", "numerate", "institutional-but-warm" ], "density": "compact", "trust_level": { "tier": "high", "sensitive_domains": [ "Firm financial data", "Plan-committee member payout data" ], "implications": [ "Every dollar figure must show its source", "No fabricated proof; honest placeholder slots until real cycles ship" ] }, "differentiation": { "avoid": [ "CorrectPath avoid — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail.", "Wheat/tractor-style vertical clip-art equivalents (generic finance-SaaS iconography)", "Alarm-red urgency banners" ], "strategy": "A ledger aesthetic — deep teal/ink against warm parchment, serif numerals — that reads like a specialist's workbook, not a dashboard demo." }, "territories": [ { "name": "Ledger Desk", "color_mood": "deep teal + warm parchment + amber accent", "typography": "Serif numerals, sans body", "density": "compact", "component_feel": "workbook-like, artifact-shaped cards", "motion": "minimal, calm", "fits": "Recovery/back-office trust interfaces", "risks": "Could read as too formal for a younger buyer persona (not a concern here — buyer is an 401(k) plans VP of HR/Benefits/CFO)" }, { "name": "Filing Desk", "color_mood": "similar palette family used elsewhere in the portfolio", "typography": "Serif display", "density": "compact", "component_feel": "filing-tab metaphor", "motion": "minimal", "fits": "Deadline-driven filing businesses", "risks": "Wrong metaphor here — no single filing deadline exists in this business" }, { "name": "Recovery Console", "color_mood": "cooler blue-gray, more software-dashboard feeling", "typography": "Sans-only", "density": "dense", "component_feel": "dashboard-like", "motion": "minimal", "fits": "A future client-facing portal, not the launch microsite", "risks": "Reads too much like software the client has to operate — against the done-for-you positioning" } ], "chosen_territory": "Correction Path Desk", "chosen_rationale": "The Correction Certificate is the deliverable; the ledger-desk metaphor keeps every screen artifact-shaped, the way a plan-committee member or successor plan administrator would want to see it.", "prioritized_components": [ { "name": "Hero with cycle-status panel", "why": "Core to the conversion path from stat proof to pricing trust to CTA" }, { "name": "Stat strip (real, sourced figures)", "why": "Core to the conversion path from stat proof to pricing trust to CTA" }, { "name": "Deliverable cards", "why": "Core to the conversion path from stat proof to pricing trust to CTA" }, { "name": "Pricing tiers with guarantee callout", "why": "Core to the conversion path from stat proof to pricing trust to CTA" }, { "name": "Honest placeholder proof slots", "why": "Core to the conversion path from stat proof to pricing trust to CTA" }, { "name": "FAQ", "why": "Core to the conversion path from stat proof to pricing trust to CTA" } ], "tokens": { "brand": "153 37% 17%", "brand-fg": "0 0% 100%", "surface": "50 25% 95%", "ink": "150 16% 12%", "muted": "148 9% 34%", "accent": "28 73% 35%" }, "type": { "display": "Georgia (system serif stack)", "body": "system-ui", "fonts_url": "" }, "signature": { "motif": "Mismatched payroll/recordkeeper export cards resolving into one aligned ledger row", "render": "CSS-only shapes/borders, no imagery (120KB budget)" }, "patterns": [ { "name": "Card-based deliverable grid", "description": "See site/index.html implementation" }, { "name": "Stepped how-it-works numerals", "description": "See site/index.html implementation" }, { "name": "Dashed placeholder proof slots", "description": "See site/index.html implementation" } ], "states": [ "matched (state-ok)", "at-risk/short-paid (state-risk)", "pending DOL or IRS response (state-pending)", "blocked/needs input (state-blocked)" ], "uniqueness_audit": { "app_specific_decisions": [ "Ledger-teal + amber palette distinct from the portfolio's other palettes", "Payroll/recordkeeper exports-to-ledger visual motif specific to this business's workflow" ], "cliches_avoided": [ "CorrectPath cliches avoided — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail.", "No stock handshake/office imagery" ], "scale_notes": "Palette and motif chosen to be visually distinct from sibling businesses in the same multi-tenant site." }, "localization": [ "en-US only at launch" ] }, "seo": { "slug": "401k-delinquent-deposit-correction-engine", "archetype": "outcome-priced back-office authority site", "archetype_impact": "Search fit is a back-office trust authority site, not a filing-deadline authority site. That means depth on DOL or IRS-format and discrepancy-classification specifics, evergreen (not deadline-driven) content cadence.", "authority_dna": { "site_archetype": "outcome-priced back-office authority site", "monetization_model": "B2B lead -> Deposit Timing Readiness Scan -> paid Correction Desk engagement (not ad revenue; not affiliate).", "main_search_intents": [ "informational", "commercial" ], "topical_authority_opportunity": "Own the \"401(k) delinquent-deposit detection & DOL/IRS fiduciary correction\" topic cluster by covering payroll/recordkeeper export formats, DOL VFCP methodology, SCC-vs-VCP eligibility, and Form 5330 mechanics better than any single trade-press explainer.", "local_seo_opportunity": "Not justified: buyers search by problem/payroll and recordkeeper system platform, not by city.", "global_national_opportunity": "National (US-first); ERISA and DOL/IRS correction rules are federal, not state-gated, so no single-state beachhead is required.", "easiest_ranking_path": "Long-tail, DOL-methodology-specific and payroll/recordkeeper-format-specific queries (\"ADP late 401k deposit correction\", \"why is my recordkeeper posting date late\") where the SERP is dominated by vendor blog posts, not buyer-first guides.", "hardest_ranking_path": "Head terms like \"401k correction software\" — dominated by aged TPA/recordkeeper vendor domains.", "trust_credibility_requirements": [ "Named ERISA-credentialed Compliance Reviewer with role + credentials", "DOL/IRS rule citations and payroll/recordkeeper evidence on every claim", "Last-reviewed date on regulatory/compliance pages", "Direct links to primary DOL.gov/IRS.gov sources, not aggregators" ], "ymyl": true, "expert_review_needed": true, "site_structure": "Authority hub + narrow high-intent service page + linkable evidence assets. Not a directory. Not a marketplace.", "seo_moat": "Always-current DOL VFCP methodology and payroll/recordkeeper format-mapping how-to pages with real anonymized teardown evidence, refreshed as the format-mapping library grows." }, "search_market": { "primary_markets": [ "401(k) plans disclosure & correction-readiness compliance service", "delinquent deposit disclosure & correction-readiness compliance", "deposit timing readiness scan" ], "secondary_markets": [ "plan-committee member payout dispute resolution", "plan M&A fiduciary-correction diligence", "payroll and recordkeeper system disclosure & correction-readiness compliance how-to" ], "low_competition_subtopics": [ "DOL or IRS-specific payroll/recordkeeper export quirks", "SCC-eligible vs full-VCP correction scope", "ADP/Gusto/Paychex late-deposit correction how-to" ], "high_commercial_intent": [ "done-for-you disclosure & correction-readiness compliance service", "outsource 401(k) plans disclosure & correction-readiness compliance", "disclosure & correction-readiness compliance service for 401(k) plans operations firms" ], "informational": [ "what is delinquent deposit disclosure & correction-readiness compliance", "how to recover payroll and recordkeeper exports", "why is my payroll/recordkeeper export short" ], "local_intent": [ "[PLACEHOLDER] owner to complete" ], "transactional": [ "deposit timing readiness scan pricing", "book a disclosure & correction-readiness compliance consultation" ], "comparison": [ "disclosure & correction-readiness compliance service vs software", "CorrectPath vs Comulate vs ReSource Pro" ], "problem_solution": [ "DOL flagged my late 401k deposit what to do", "plan-committee member payout dispute resolution" ], "near_me": [ "[PLACEHOLDER] owner to complete" ], "long_tail": [ "ADP delinquent deposit correction", "DOL VFCP lost earnings calculation explained", "AMS360 disclosure & correction-readiness compliance how-to" ], "questions": [ "what records does a disclosure & correction-readiness compliance need?", "who reviews a deposit timing readiness scan?", "how long does disclosure & correction-readiness compliance take?" ], "emerging": [ "AI-assisted payroll/recordkeeper export extraction", "automated DOL or IRS inquiry drafting" ], "seasonal": [ "audit-season late-deposit cleanup", "plan M&A diligence season correction verification" ], "underserved_serps": [ "DOL or IRS-specific payroll/recordkeeper export quirks", "plan-committee member payout dispute resolution" ], "weak_serps": [ "deposit timing readiness self-check", "disclosure & correction-readiness compliance checklist" ], "forum_dominated_serps": [ "why is my payroll/recordkeeper export short", "DOL or IRS chargeback explained" ], "winnable_authoritative_serps": [ "delinquent deposit disclosure & correction-readiness compliance definitive guide", "deposit timing readiness scan evidence requirements" ], "avoid_initially": [ "401(k) plans disclosure software", "best 401k compliance tracking tools" ], "easy_wins": [ "DOL or IRS-specific payroll/recordkeeper export quirks", "disclosure & correction-readiness compliance checklist", "plan-committee member payout dispute anatomy" ], "moderate": [ "delinquent deposit disclosure & correction-readiness compliance definitive guide", "plan M&A fiduciary-correction diligence" ], "long_term_plays": [ "401(k) plans disclosure software comparison", "portfolio-level multi-firm recovery" ], "do_not_pursue": [ "generic \"how to start a bookkeeping business\" content", "celebrity or trend-jacking posts", "AI-generated listicles" ] }, "keyword_clusters": [ { "primary": "delinquent deposit disclosure & correction-readiness compliance service", "related": [ "done-for-you disclosure & correction-readiness compliance", "outsource disclosure & correction-readiness compliance" ], "intent": "commercial", "user_problem": "Firm suspects DOL or IRS underpayment and needs a done-for-you fix", "funnel": "BOFU", "business_value": "high", "ranking_difficulty": "medium", "conversion_potential": "high", "content_effort": "medium", "serp_weakness": "Dominated by enterprise SaaS vendor pages, not small-firm-focused content", "local_relevance": "low", "global_relevance": "high", "suggested_page_type": "Pillar / service page", "reason": "High buyer intent + weak SERP for our segment", "priority_score": 17, "priority": "P0", "bucket": "easy-win" }, { "primary": "deposit timing readiness scan", "related": [ "deposit timing readiness self-check", "how much lost earnings do I owe" ], "intent": "commercial", "user_problem": "Wants a low-commitment diagnostic before a full engagement", "funnel": "TOFU", "business_value": "high", "ranking_difficulty": "low", "conversion_potential": "high", "content_effort": "low", "serp_weakness": "No existing competitor owns this exact term", "local_relevance": "low", "global_relevance": "high", "suggested_page_type": "Lead-magnet / calculator page", "reason": "Own a branded-term wedge outright", "priority_score": 16, "priority": "P0", "bucket": "easy-win" }, { "primary": "why is my payroll and recordkeeper export short", "related": [ "DOL flagged late 401k deposit", "plan-committee member payout dispute" ], "intent": "informational", "user_problem": "Immediate confusion moment after a light DOL or IRS check", "funnel": "TOFU", "business_value": "medium", "ranking_difficulty": "low", "conversion_potential": "medium", "content_effort": "low", "serp_weakness": "Forum-dominated, thin", "local_relevance": "low", "global_relevance": "high", "suggested_page_type": "How-to / FAQ page", "reason": "Easy win + strong lead-magnet fit", "priority_score": 14, "priority": "P0", "bucket": "easy-win" } ], "topical_authority_map": { "core_topics": [ "CorrectPath core topics — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail.", "DOL or IRS-quirk & discrepancy classification library", "Plan-committee member payout dispute resolution" ], "pillars": [ { "name": "CorrectPath name — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail.", "core_intent": "informational", "audience": "401(k) plans VP of HR/Benefitss/CFOs and ops managers", "conversion_goal": "Self-check / scan request", "supporting_pages": [ "What a chargeback should look like on your ledger", "As-earned vs annualized leakage", "payroll and recordkeeper export formats explained" ], "internal_links": [ "/", "/resources/self-check" ], "schema": [ "Article", "BreadcrumbList", "FAQPage (where genuine)" ], "evidence_needed": [ "Named reviewer", "Primary-source citations", "Worked example" ], "local_variants": [ "[PLACEHOLDER] owner to complete" ], "national_variants": [ "US-national (default)" ] }, { "name": "Deposit Timing Readiness Scan evidence & trust", "core_intent": "commercial", "audience": "401(k) plans VP of HR/Benefitss/CFOs", "conversion_goal": "Book a scan", "supporting_pages": [ "Anatomy of a Leakage Scan", "One DOL or IRS, 12 months, $X missing" ], "internal_links": [ "/#diagnostic", "/resources/evidence" ], "schema": [ "Article", "FAQPage", "BreadcrumbList" ], "evidence_needed": [ "Worked evidence artifact", "Reviewer credential" ], "local_variants": [], "national_variants": [ "US-national" ] } ], "supporting_page_types": [ "definition / glossary", "how-to workflow", "edge-case handling", "worked example", "FAQ", "comparison (only when honest)", "evidence artifact / template" ] }, "site_architecture": { "homepage_strategy": "Single-page conversion-focused microsite; deep content lives in a future /resources hub", "main_nav": [ "Pricing", "FAQ", "Operating blueprint" ], "footer_nav": [ "Compliance", "Operating blueprint" ], "hubs": [ { "name": "Resources hub", "purpose": "House long-form authority content", "url": "/resources (future)" } ], "url_patterns": [ "/401k-delinquent-deposit-correction-engine/" ], "avoid_url_patterns": [ "Thin per-DOL or IRS programmatic pages with no unique evidence" ] }, "global_national": { "national_clusters": [ "CorrectPath national clusters — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail." ], "linkable_assets": [ "Deposit Timing Readiness Scan calculator" ], "original_research_ideas": [ "Aggregate pilot-cohort leakage statistics once cohort completes" ], "international_needed": false, "international_notes": "US-only 401(k) plans operations regulation; no international expansion in scope" }, "local_seo": { "justified": false, "reason": "Buyers search by problem/payroll and recordkeeper system platform, not location", "gbp_categories_primary": [ "[PLACEHOLDER] owner to complete" ], "gbp_categories_secondary": [ "[PLACEHOLDER] owner to complete" ], "location_page_rules": [ "[PLACEHOLDER] owner to complete" ], "citations": [ "[PLACEHOLDER] owner to complete" ], "review_strategy": "No fabricated reviews; real testimonials only after pilot cohort completes with permission", "local_schema": [ "[PLACEHOLDER] owner to complete" ] }, "programmatic": { "recommended": false, "reason": "No large structured dataset justifies programmatic pages at launch", "rules": [ "[PLACEHOLDER] owner to complete" ], "per_page_requirements": [ "[PLACEHOLDER] owner to complete" ], "quality_gates": [ "[PLACEHOLDER] owner to complete" ] }, "page_templates": [ { "page_type": "Pillar/service page", "purpose": "Convert a qualified visitor into a scan request", "target_intent": "commercial", "url_pattern": "/401k-delinquent-deposit-correction-engine/", "title_pattern": "{Brand} — {outcome} for {audience}", "meta_description_pattern": "{Brand} for {audience}. {outcome} — {price/SLA}.", "h1_pattern": "{Outcome-led headline}", "outline": [ "Hero", "Stat strip", "Pain", "Deliverables", "How it works", "Pricing", "Proof", "FAQ", "Compliance" ], "above_the_fold": [ "[PLACEHOLDER] owner to complete" ], "internal_links": [ "Operating blueprint dossier" ], "schema": [ "FAQPage", "Service" ], "cta_strategy": "Single primary CTA (scan request), secondary deep-links only", "conversion_elements": [ "Guarantee beside pricing", "Honest placeholder proof" ], "trust_elements": [ "Compliance section", "Named reviewer (pending owner action)" ], "faq_opportunities": [ "Objection-derived FAQ" ], "media": [ "[PLACEHOLDER] owner to complete" ], "quality_requirements": [ "No banned phrases", "Contrast-checked palette" ], "anti_thin_rules": [ "Every claim sourced or explicitly placeholdered" ] } ], "on_page_rules": { "title_tag": "Primary keyword + brand, under 60 chars", "meta_description": "Under 155 chars, states the outcome", "headings": "One H1, ordered H2/H3", "intro": "Answer the query in the first 2 sentences", "snippet_targeting": "Direct-answer paragraphs above the fold", "tables_lists": "Used for pricing and comparison content only", "images": "None required at launch (text-first authority content)", "internal_links": "Link every supporting page back to the pillar", "external_citations": "Link primary trade-press/vendor sources by name", "author_attribution": "Named reviewer bio on YMYL pages", "freshness": "Quarterly re-verification of dollar figures and vendor claims", "cta_placement": "End of every page + inline after the core answer", "mobile": "Mobile-first responsive layout", "avoid": [ "Keyword stuffing", "Thin AI-generated filler" ] }, "entity_seo": { "main_entities": [ "CorrectPath", "Correction Desk", "Deposit Timing Readiness Scan" ], "related_entities": [ "Comulate", "ReSource Pro", "Applied Recon", "AgencyBloc" ], "people": [ "Named Compliance Reviewer" ], "orgs": [ "Big \"I\"", "state 401(k) plans operations departments" ], "tools": [ "EZLynx", "ADP", "AMS360", "QQCatalyst", "Applied Epic" ], "regulations": [ "State plan-committee member-licensing statutes", "State correction-desk statutes" ], "problems": [ "Late 401(k)/403(b) deposit", "Plan-committee member payout disputes" ], "solutions": [ "Correction Desk", "Deposit Timing Readiness Scan" ], "processes": [ "Intake", "Matching", "Discrepancy review", "Delivery" ], "alternatives": [ "Enterprise SaaS", "BPO services", "Specialist bookkeeping firms" ], "synonyms": [ "disclosure & correction-readiness compliance", "overdue-disclosure & correction-readiness compliance", "disclosure & correction-readiness compliance" ] }, "schema_strategy": [ { "type": "FAQPage", "where": "Homepage FAQ section", "required_fields": [ "mainEntity", "acceptedAnswer" ], "caution": "Only genuine, answered questions — no fabricated Q&A" }, { "type": "Service", "where": "Homepage, with a real-entity Organization provider", "required_fields": [ "provider", "areaServed", "serviceType" ], "caution": "No review/rating/aggregateRating" } ], "internal_linking": { "pillar_to_cluster": "Every pillar links to its supporting pages", "cluster_to_pillar": "Every supporting page links back to its pillar", "cluster_to_cluster": "Cross-linked where the buyer journey naturally continues", "service_to_location": "N/A (no location pages)", "faq_to_commercial": "FAQ answers link to the pricing section", "breadcrumbs": "Present on all supporting content pages", "anchor_text_rules": [ "Descriptive, not \"click here\"" ] }, "technical_seo": { "crawlability": "noindex at launch until owner-action facts close", "indexability": "Enabled post-launch review", "sitemaps": "Generated once indexable", "robots": "noindex,nofollow at launch", "canonicals": "Self-canonical", "pagination": "N/A", "faceted_nav": "N/A", "duplicate_control": "Single canonical URL per page", "redirects": "N/A at launch", "core_web_vitals": "LCP ≤2.5s, INP ≤200ms, CLS ≤0.1 budget enforced", "mobile": "Mobile-first responsive", "accessibility": "WCAG 2.2 AA", "js_seo": "Minimal JS, server-renderable content", "rendering": "Static self-contained HTML", "gsc_setup": "Pending owner action", "analytics_setup": "Pending owner action", "rank_tracking": "Pending owner action" }, "eeat": { "author_bios": "Named reviewer bio pending owner action", "expert_reviewers": "Named Compliance Reviewer", "editorial_policy": "Facts cited to primary/trade-press sources; vendor-sponsored claims labeled", "fact_checking": "Quarterly re-verification cadence", "credentials": [ "Compliance Reviewer credentials — pending owner action" ], "citations": "Every load-bearing statistic cited by source name", "first_hand_proof": [ "Anonymized pilot-cohort teardowns once available" ], "update_cadence": "Quarterly", "monetization_disclosure": "Service pricing disclosed on the pricing section itself", "ymyl_notes": "Treated as YMYL due to financial-advice-adjacent content; no coverage/legal/tax advice given" }, "ai_search": { "principles": [ "Answer the exact question asked, directly and first", "Cite named sources, not vague claims" ], "tactics": [ "FAQ schema on genuine FAQs", "Definitive per-topic guides answer engines can cite" ], "do_not": [ "Fabricate statistics", "Claim certifications not held" ] }, "conversion": { "primary_cta": "Start a free Deposit Timing Readiness Scan", "secondary_cta": "See what's in the pack", "lead_magnets": [ "Deposit Timing Readiness Scan", "DOL/IRS Late-Deposit Survival Kit" ], "trust_elements": [ "Guarantee + out-clause beside pricing", "Compliance section with licensing boundary" ], "per_page_paths": [ { "path": "Homepage -> scan request", "page_type": "pillar" } ], "tracking": "data-event taxonomy per DESIGN-STANDARD §4" }, "link_earning": { "digital_pr_ideas": [ "Aggregate anonymized pilot-cohort leakage statistics as original research" ], "original_research": [ "Average Lost Earnings by payroll-system mix (post-pilot)" ], "directories": [ "State Big \"I\"/ASPPA/NAPA-style association vendor resource pages" ], "expert_contributions": [ "Guest posts on payroll and recordkeeper system user-sponsor blogs" ], "partnerships": [ "CPA/bookkeeper referral partners" ], "avoid": [ "Paid link schemes", "Low-quality directory submissions" ] }, "roadmap_90d": [ { "phase": "Launch", "goal": "Publish core microsite", "pages": [ "Homepage" ], "keywords_targeted": [ "delinquent deposit disclosure & correction-readiness compliance service" ], "required_assets": [ "Self-check lead magnet" ], "internal_links": [ "[PLACEHOLDER] owner to complete" ], "difficulty": "low", "business_value": "high", "conversion_goal": "Scan requests", "why_first": "Foundation for every other page" } ], "roadmap_12m": [ { "phase": "Authority hub", "goal": "Build /resources content cluster", "pages": [ "Definitive guide", "Per-payroll and recordkeeper system how-tos" ], "keywords_targeted": [ "DOL or IRS-specific payroll/recordkeeper export quirks" ], "required_assets": [ "Anonymized pilot-cohort statistics" ], "internal_links": [ "Homepage" ], "difficulty": "medium", "business_value": "medium", "conversion_goal": "Organic scan requests", "why_first": "Compounding organic channel per the GTM kit" } ], "priority_pages": [ { "rank": 1, "page_title": "CorrectPath homepage", "slug": "/401k-delinquent-deposit-correction-engine/", "page_type": "pillar/service", "primary_keyword": "delinquent deposit disclosure & correction-readiness compliance service", "secondary_keywords": [ "deposit timing readiness scan" ], "intent": "commercial", "funnel": "BOFU", "business_value": "high", "difficulty": "medium", "conversion_potential": "high", "cta": "Start a free Deposit Timing Readiness Scan", "schema": [ "FAQPage", "Service" ], "internal_links": [ "/resources (future)" ], "required_proof": [ "[PLACEHOLDER] owner to complete" ], "why_opportunity": "Owns the branded wedge term outright", "production_priority": "P0", "scope": "Launch" } ], "competitor_gaps": { "typical_competitor_types": [ "Enterprise SaaS vendor blogs", "BPO service pages", "Generic bookkeeping content" ], "common_weaknesses": [ "Written for large clients, not the $500K-$5M firm", "No DOL or IRS-specific evidence" ], "how_to_beat_them": [ "Publish small-firm-specific, DOL or IRS-specific, evidence-first content" ] }, "metrics": { "weekly": [ "Scan requests", "Self-check completions" ], "monthly": [ "Organic scan requests", "Keyword ranking movement on P0 terms" ], "quarterly": [ "Fresh-verification pass on all cited statistics" ], "annual": [ "Full content-cluster audit" ] }, "risks": [ { "risk": "YMYL scrutiny on financial-outcome claims without named-reviewer attribution", "applies": true, "mitigation": "Named reviewer attribution and quarterly re-verification" }, { "risk": "Competitor content targeting the same small-firm segment", "applies": true, "mitigation": "Named reviewer attribution and quarterly re-verification" } ], "first_20_pages": [ "Homepage", "Deposit Timing Readiness Scan", "DOL/IRS Late-Deposit Survival Kit", "CorrectPath first 20 pages — see the operating docs (business-plan.md, ai-engine-spec.md, compliance-checklist.md) for the authoritative detail." ], "first_10_tech_fixes": [ "Confirm noindex removed only after owner-action facts close", "Verify FAQ schema validates" ], "first_10_authority_actions": [ "Publish first 3 educational posts", "Launch the self-check lead magnet", "Pitch first association webinar" ], "final_recommendation": "Launch noindexed until owner-action facts (entity, reviewer identity, trademark clearance) close; then pursue a narrow, evidence-first authority strategy targeting the $500K-$5M firm segment the enterprise SEO content ignores.", "disclaimers": [ "CorrectPath does not provide legal advice, does not represent itself as a law firm, and does not collect consumer/personal debt under any circumstance." ] }, "microsite": { "category": "401(k)/403(b) delinquent deposit detection & DOL/IRS fiduciary correction compliance", "shortTitle": "CorrectPath", "audience": "Controllers, VPs of HR/Benefits, and Directors of Total Rewards at 100-1,000-employee companies sponsoring a 401(k)/403(b) defined-contribution plan, with no in-house ERISA correction specialist. Also TPA and CPA benefit-plan-audit firms seeking a white-label fulfillment partner.", "problem": "836,800 private pension plans are on file with DOL EBSA. Delinquent participant-deferral deposits are the single most common breach corrected under the DOL's VFCP program. A March 2025 rule change (the VFCP Self-Correction Component) created a faster path for small, timely findings — but most sponsors and even many small TPAs are still learning the mechanics, and getting the Lost Earnings calculation or the SCC-vs-VCP eligibility test wrong creates a second, avoidable problem.", "offer": "Free Deposit Timing Readiness Scan → SCC-Eligible Correction Certificate ($2,500-$4,000 flat, per plan year) or Full VCP/VFCP Application ($6,000-$15,000 scoped quote) → optional Per-Participant-Year Lost Earnings Calculation ($150/participant-year, large plans) → optional Deposit Timing Monitoring ($1,800-$4,800/yr retainer).", "faq": [ { "q": "Is this legal advice?", "a": "No. CorrectPath does not provide legal or tax advice and does not represent itself as a law firm. AI detects and calculates; a Compliance Reviewer verifies; a partner ERISA attorney or Enrolled Agent reviews and, where a filing is required, executes it." }, { "q": "Do you work with individual participants on personal debt or personal retirement accounts?", "a": "No, never. CorrectPath serves 401(k)/403(b) plan sponsors and fiduciaries only. This is an employer/fiduciary compliance matter under ERISA — consumer and personal-debt requests are hard-blocked and never routed into the pipeline." }, { "q": "What happens to an ambiguous SCC-vs-VCP eligibility case?", "a": "No certificate is finalized until the deterministic eligibility test runs and a Compliance Reviewer confirms it. Genuinely ambiguous cases are routed to the Filing Attorney/EA — never resolved by AI alone." }, { "q": "What if the DOL or IRS pushes back on a filing?", "a": "Every calculation is dual-checked and every filing is executed only by the independently engaged Filing Attorney/EA. A pushback is routed to a direct conversation between the Compliance Reviewer, the Filing Attorney/EA, and the sponsor before any resubmission." }, { "q": "Is this the same as a TPA or a law firm?", "a": "No. A specialist TPA does this work manually and bills unpredictably; an ERISA boutique law firm bills hourly, which makes a sub-$1,000 Lost Earnings correction disproportionately expensive. CorrectPath is flat-fee, 5-business-day-turnaround, AI-accelerated detection and calculation with the same licensed sign-off a boutique firm provides." } ], "process": [ { "title": "Intake", "body": "Upload your payroll withholding-date export and recordkeeper contribution-posting-date export; the intake checklist confirms every required field before detection begins." }, { "title": "Detect", "body": "AI flags every candidate Late Deposit Instance across the plan year(s), each with a confidence score." }, { "title": "Calculate", "body": "The deterministic rules layer computes Lost Earnings and the excise tax using the DOL's own methodology, dual-checked against an independent formula." }, { "title": "Verify and execute", "body": "A Compliance Reviewer verifies every instance and calculation; a Filing Attorney/EA executes any required SCC Notice, VCP/VFCP Application, or Form 5330." }, { "title": "Deliver", "body": "The signed Correction Certificate is delivered via the client portal, with a remediation memo your auditor can attach to close the finding." } ], "northStarCta": { "label": "Start my free Deposit Timing Readiness Scan", "href": "#start", "secondary_label": "See what's included", "secondary_href": "#deliverables" }, "trust": { "data_handling": "Per-sponsor data isolation; payroll and recordkeeper exports retained only as long as needed to complete the engagement and satisfy documentation requirements.", "response_time": "2 business days for a Deposit Timing Readiness Scan; 5 business days for an SCC-eligible Correction Certificate.", "standards": [ "ERISA fiduciary/prohibited-transaction rules", "DOL VFCP methodology (including the March 2025 Self-Correction Component)", "IRC §4975 / Form 5330", "EPCRS (Rev. Proc. 2021-30)", "Circular 230 (Filing Attorney/EA tax-practice conduct)" ] }, "hook": "A signed Correction Certificate for your late-deposit finding — one flat fee, 5 business days.", "sub_headline": "AI detects every Late Deposit Instance and calculates Lost Earnings using the DOL's own methodology. A Compliance Reviewer verifies it. A partner ERISA attorney or Enrolled Agent executes any required filing.", "dream_outcome": "The auditor's finding is closed, correctly, before the Form 5500 deadline — without becoming an ERISA correction expert and without personally taking on fiduciary-breach exposure.", "specific_pains": [ "An auditor's management letter cites late remittance of participant deferrals and the deadline is close", "No one on staff knows whether the finding is SCC-eligible or needs a full VCP Application", "A spreadsheet-based date-match against payroll and recordkeeper data is error-prone and time-consuming", "An ERISA boutique's hourly rate makes a sub-$1,000 Lost Earnings correction disproportionately expensive" ], "cost_of_inaction": "Late deposits are a prohibited transaction the moment they occur — the 15% IRC §4975 excise tax keeps accruing exposure, escalated DOL/IRS scrutiny becomes more likely, and the plan-committee members who signed off carry personal fiduciary-liability risk the longer the finding stays open.", "mechanism": { "name": "The CorrectPath correction pipeline", "steps": [ { "title": "Intake", "body": "Payroll withholding-date export, recordkeeper contribution-posting-date export, and plan-document deposit-timing provisions collected and checked complete." }, { "title": "Detect & calculate", "body": "AI detects every Late Deposit Instance; the deterministic rules layer computes Lost Earnings and the excise tax using the DOL's own methodology." }, { "title": "Verify & execute", "body": "A Compliance Reviewer verifies every instance and calculation; a Filing Attorney/EA executes any required SCC Notice, VCP/VFCP Application, or Form 5330." }, { "title": "Deliver", "body": "The signed Correction Certificate — detected instances, Lost Earnings figures, the filing, and a remediation memo — is delivered to the sponsor." } ] }, "offer_stack": [ { "item": "Deposit Timing Readiness Scan", "note": "Free, 2 business days" }, { "item": "SCC-Eligible Correction Certificate", "note": "$2,500-$4,000 flat, 5 business days" }, { "item": "Full VCP/VFCP Application", "note": "$6,000-$15,000 scoped quote" }, { "item": "Per-Participant-Year Calculation", "note": "$150/participant-year, large plans" }, { "item": "Deposit Timing Monitoring", "note": "$1,800-$4,800/yr retainer" } ], "guarantee": "If a Correction Certificate is rejected by the sponsor's auditor or the DOL for a CorrectPath-caused error, the fee for that engagement is not charged again for the correction. Flat fee or scoped quote, always — never a percentage of anything recovered.", "urgency": "The extended Form 5500 filing deadline (October 15) does not move because a correction is in progress; CPA benefit-plan-audit season concentrates findings in the months before it.", "objections": [ { "q": "We already have a TPA — won't this conflict?", "a": "CorrectPath's primary channel is TPA white-label fulfillment: the TPA keeps the client relationship and margin, and CorrectPath handles the detection and calculation work behind the scenes." }, { "q": "How do we know the Lost Earnings figure is right?", "a": "Every figure passes a dual-calculation cross-check (the DOL calculator methodology against an independent formula) before a Compliance Reviewer approves it." }, { "q": "What if we're not SCC-eligible?", "a": "The engagement scopes to a Full VCP/VFCP Application instead — a fixed quote, not an open-ended hourly bill." } ], "who_this_is_not_for": [ "Individual plan participants seeking help with a personal retirement account or personal debt", "Organizations seeking legal advice, litigation support, or representation", "Organizations wanting a guaranteed eligibility outcome before detection and calculation are complete" ], "proof_pillars": [ { "title": "Deterministic calculation", "body": "Lost Earnings and excise tax are computed by code, never left to model judgment." }, { "title": "Licensed sign-off", "body": "A Compliance Reviewer verifies every certificate; a Filing Attorney/EA executes every required filing." }, { "title": "Flat fee, always", "body": "No hourly billing, no percentage of anything recovered — quoted before you engage." } ], "stakes_line": "A prohibited transaction under ERISA doesn't have a grace period — only a correction process that stops the clock.", "deliverable": "A signed Correction Certificate: every Late Deposit Instance detected, Lost Earnings calculated, the SCC Notice or VCP/VFCP Application, a Form 5330 draft, and a remediation memo the sponsor's auditor can attach to close the finding.", "unit_of_work": "One Correction Certificate per plan, per plan year (or per lookback scope for a multi-year VCP/VFCP Application).", "lexicon": { "cta_verb": "Start", "enforcement_stakes": "15% IRC §4975 excise tax on Lost Earnings, escalated DOL/IRS scrutiny, and personal fiduciary liability for plan-committee members", "intake_checklist": [ "Payroll withholding-date export", "Recordkeeper contribution-posting-date export", "Plan-document deposit-timing provisions", "Prior correction history", "Signed engagement letter" ], "persona": "Controller / VP of HR-Benefits", "persona_moment": "An auditor's management letter cites a late-deposit finding with a Form 5500 deadline attached", "regulator": "DOL / IRS", "regulator_faqs": [ { "q": "Does the DOL require a specific lost-earnings methodology?", "a": "Yes — the DOL's own VFCP calculator methodology or the highest-performing-fund-rate alternative; CorrectPath's deterministic rules layer applies whichever the engagement calls for, dual-checked." }, { "q": "Does the IRS require a specific excise-tax filing?", "a": "Yes — Form 5330, at a 15% rate on the amount involved (Lost Earnings), with a once-every-three-years VFCP excise-tax waiver available." } ], "regulator_full": "U.S. Department of Labor (Employee Benefits Security Administration) and Internal Revenue Service", "retention": "Engagement data retained only as long as needed to complete the engagement and satisfy documentation requirements for the current plan year and any active lookback, plus a defined post-closure window.", "statute": "ERISA / IRC §4975", "statute_frame": "prohibited-transaction correction under ERISA and IRC §4975", "trust_standards_specific": [ "DOL VFCP Self-Correction Component (effective March 17, 2025)", "EPCRS (Rev. Proc. 2021-30)", "Circular 230" ], "trigger_moment": "an auditor's management-letter finding citing late remittance of participant deferrals, a DOL inquiry, or an internally discovered payroll-to-recordkeeper posting-date gap" }, "proof_angle": { "id": "first-engagement-outcome", "headline": "First engagement outcome — published once real", "lever": "auditor acceptance of a delivered Correction Certificate with no further findings", "outcome_frame": "a compliance correction, not a monetary recovery — CorrectPath never uses contingency or percentage-based pricing", "outcome_verb": "closed", "proof_promise": "No claim is made until the first pilot engagement completes and the outcome is logged." }, "indexable": false, "ubiquitousLanguage": { "audience": "401(k)/403(b) plan sponsors and fiduciaries", "cta_primary": "Start my free Deposit Timing Readiness Scan", "cta_secondary": "See what's included", "deliverable": "Correction Certificate", "domain": "401(k)/403(b) delinquent-deposit detection & DOL/IRS fiduciary correction", "event_conversation_requested": "domain.diagnostic_requested", "event_intake_started": "ui.cta_primary", "record": "Late Deposit Instance", "regulator": "DOL / IRS", "regulator_full": "U.S. Department of Labor (EBSA) and Internal Revenue Service", "reviewer": "Compliance Reviewer", "statute": "ERISA / IRC §4975", "trigger_moment": "an auditor's late-deposit finding or a DOL inquiry", "unit_of_work": "Correction Certificate" } }, "evidence": [ { "id": "401k-delinquent-deposit-correction-engine-e1", "business_slug": "401k-delinquent-deposit-correction-engine", "area": "Identity", "claim_or_finding": "Operating entity declared: Your Deputy, Obuke LLC, support@yourdeputy.com; CorrectPath is its service brand.", "status": "verified", "evidence": "Owner-supplied entity and support email; reflected in the landing-page footer and disclaimers.", "verification_command": "Owner submits entity + jurisdiction pack.", "fix_owner": "owner", "remediation": "Resolved — entity and contact declared. Remaining owner action: formal trademark/entity-name clearance for CorrectPath before scaling.", "severity": "info" }, { "id": "401k-delinquent-deposit-correction-engine-e2", "business_slug": "401k-delinquent-deposit-correction-engine", "area": "Trust boundary", "claim_or_finding": "Public page is a validation microsite for a documentation/correction-support service; not a licensed fiduciary, actuary, or law firm, and never a consumer debt-collection service.", "status": "verified", "evidence": "Microsite carries an explicit trust-boundary, service-scope, and plan-sponsor-only disclaimer block.", "verification_command": "Inspect /401k-delinquent-deposit-correction-engine/ for trust boundary.", "fix_owner": "engineering", "remediation": "None — enforced by template.", "severity": "low" }, { "id": "401k-delinquent-deposit-correction-engine-e3", "business_slug": "401k-delinquent-deposit-correction-engine", "area": "SEO integrity", "claim_or_finding": "No fabricated review, rating, or aggregateRating schema; no unclaimed-dollar-figure claims without primary-source support. A Service/Organization node is permitted because it reflects the real operating entity (Your Deputy, Obuke LLC).", "status": "verified", "evidence": "FAQPage + Service (real-entity Organization provider) schema planned; no review/rating/aggregateRating; marketing-compliance gate applied.", "verification_command": "View SEO Factory row for 401k-delinquent-deposit-correction-engine", "fix_owner": "engineering", "remediation": "None — enforced by SEO factory.", "severity": "low" }, { "id": "401k-delinquent-deposit-correction-engine-e4", "business_slug": "401k-delinquent-deposit-correction-engine", "area": "Market sizing", "claim_or_finding": "836,800 private pension plans on file with DOL EBSA (2023 Form 5500 data, combined DB+DC); delinquent participant deposits are the single most common VFCP-corrected breach.", "status": "verified", "evidence": "ASPPA-Net citing DOL EBSA Private Pension Plan Bulletin; Belfint employee-benefit-plan-audit advisory. 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