[PavelMakarchuk]

Schedules M and L and a new T1 Step 2 child contain the exact signed outputs of native runs 39355295362, 39366250379, and 39536963804. Schedule M uses Person-owned amounts and historical carryforward paths. Schedule L separates partnership gross and net reporting while preserving net-income totals and direct LM-53 input. The new Step 2 child implements the printed total-income calculations with explicit entered-value observations; it does not replace or repair the existing T1 parent.

All three artifact packages passed checksum, signature, provenance, source, and independent review. Schedule M passed 12 positive calls and 16 refusal controls. Schedule L passed six source gates, 12 required calls, four supplemental branch-control calls, and 16 refusal controls. Its two extra branch-control cases remain an explicitly reviewed generation-guidance deviation. Step 2 preserves both required cases byte-for-byte, passes ordinary producer validation, and passed four independent caller executions verifying 32 CAD and 12 Judgment results plus eight missing-input/year/Person refusal controls.

Publication remains blocked. The existing 2230 consumer verifies the new Step 2 signature and newer-producer ancestry but its source parser reports obsolete printed-row findings. Actual 2242 and 2243 source checks pass on the unchanged Step 2 bytes; advancing the consumer pin also exposes older M/L validation-execution receipt incompatibility. A supported byte-identical manifest-refresh route is under review. No validator pin, signed policy byte, waiver, engine/corpus/US dependency, or existing receipt was changed in the Step 2 addition.

This remains draft, not production publication. Existing federal and Quebec source/expired-waiver blockers remain; no waiver renewal or check bypass is proposed. All current consumer checks and independent review are required before merge, followed by mirror sync and production census/runtime/served-byte verification.