{
      "name": "aca-226j-response-composer",
      "domain": "HR & Benefits Compliance",
      "title": "ACA 226J Response Composer",
      "description": "Linear three-step evidence pipeline for responding to an IRS Letter 226J proposed Employer Shared Responsibility Payment assessment: affordability safe-harbor calculation, ESRP exposure recomputation, and a hash-anchored response evidence pack with a named-HR/benefits-officer attestation closure.",
      "composer_url": "https://ainumbers.co/chaingraph/chains/aca-226j-response-composer.html",
      "steps": [
        {
          "tool_id": "art-298-aca-affordability-safe-harbor",
          "handoff": "affordability harbor verdicts feed Stage 2 ESRP exposure recomputation"
        },
        {
          "tool_id": "art-299-aca-esrp-exposure",
          "handoff": "controlling_exposure_annual feeds the terminal 226J response evidence pack"
        },
        {
          "tool_id": "art-300-aca-226j-response-evidence-pack",
          "handoff": "Composes the response-window-deadline evidence pack with named-human attestation closure -- final stage"
        }
      ]
    }