{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "B9fSFuUN/CvQgSfqwGRLVZGspRF5H4GJ/IJUHEsAJscGH21kXmsJo9tHINrbuARnNkwBwthJXLYJz/VT7YtJHwfZvbNSDsM3VcwbH9SepCaT72Wq9Q8TSmvmSkTklw3xDGecxh7F5pyys96mKkA/kunQp3Z0rvJ8qj/hzlJSLaoMGWQ1LNkENT5upklRcW4/b2Bdl41DX9fnhieAM5z7aC3SBzyV/PHeWmZxMYryqcIKk4jA/QO525k1NohTRhLeLnVS4jnPjXveHYNCsDVAMe+btxDX5Y+KJdDHZ8H5+BoAndDQMAmr4Nf9w6EWpIN7q3X4BrPLHyR8rdZKuqu27w==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:4d4fb49f4aacbbbdeaa9aa38d119217e3cfd2e5234bb80c9fd6bb055afb5fcc9",
    "output": {
      "attestation": {
        "signed_at": "2026-08-10T15:00:00Z",
        "signer_name": "Jordan Rivera",
        "signer_title": "VP, Total Rewards",
        "status": "closed"
      },
      "disputed_employee_count": 2,
      "error": null,
      "exposure_delta": 0,
      "irs_asserted_esrp_annual": 567800,
      "letter_date": "2026-08-03",
      "recomputed_exposure_annual": 567800,
      "response_deadline": "2026-09-02",
      "response_window_days": 30,
      "response_window_source": "DRAFT-PIN 30 days (traditional Letter 226J response period; unconfirmed 90-day reports as of 2026-07-13 not yet reconciled to a cited Rev. Proc.)"
    }
  }
}