feat: CR-BP-75 F&A Retire admission tranche (Regulated Run-Off) - #116
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Governed admission of the CR-BP-74 escape-clause recommendation at the FinanceAndAccounting x Retire coordinate. Lands the canonical PC + PG + BP stack. Fourth slice of the Option B backlog-deferred sequence.
Scope
Escape clause activation (register v2 verbatim)
Activated by CR-BP-74 evidence: PRA PS20/24 (UK, in force 30 June 2026), FSB Final Guidance on Insurance Resolution Strategies 2025, NAIC Model 901, IFRS 17 (effective 2023), IFRS 5, ASC 205-30 Liquidation Basis (FASB ASU 2013-07), ASC 944, IRO Best Practice Guidance 2024. Cell flips from backlog-deferred to ratified-accepted/landed in register v11; v10_to_v11_note documents the activation.
Mechanics
Verified
NOT-list: no L3 Activities (separate slice); no other register cell flips; no specialization, cross-stage, or new-domain admission; not stacked on open PRs (branch cut from origin/main post-#115).
Next step (separate slice): G&E x Retire (regulator-mandated unwind), the fourth item in the Option B backlog-deferred sequence. CR-BP-76 (escape-clause discovery) and CR-BP-77 (admission tranche) are the projected workstreams.