OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TRECLS — Tax-Relevant Event Lifecycle & Continuity Standard
Module: ECOM — Event Continuity Module
Operational Layer: Event Continuity Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Continuity
Primary Governed Object: Governed Event Continuity State
Origin ID: TREGA-TRECLS-ECOM-001
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 3 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Event Continuity Module (ECOM) governs whether and how a
Governed Tax-Relevant Event remains the same governed Event as
information, representations, operational conditions, supporting
records, or lifecycle states change over time.

ECOM establishes the methodological continuity relationship
between the Event's prior governed state and its current or
proposed state.

Its principal transition is:

Governed Tax-Relevant Event Record

↓

Event Continuity Governance

↓

Governed Event Continuity State

ECOM determines whether change can legitimately remain within the
existing Event lifecycle or whether the change is sufficiently
material to require qualification, upstream reassessment, or
referral for New Event Formation.

Its foundational distinction is:

Change ≠ New Event by default.

Equally:

Continuity ≠ Unlimited Permission to Modify the Same Event.

Operational Role

After TREGS has established a Governed Tax-Relevant Event Record,
subsequent information may affect the Event.

Before amendment, correction, supersession, or closure can be
governed, the system must understand whether the same Event still
exists as the continuing governance object.

ECOM answers:

Does the changed state still represent the same governed
Tax-Relevant Event?

It prevents two opposite governance failures: unnecessary
creation of new Events for ordinary lifecycle changes; and
indefinite extension of one Event identity across materially
different operational realities.

Internal Module Flow

TRECLS operates through:

ECOM — Event Continuity

↓

EADM — Event Amendment

↓

ECRTM — Event
Correction

↓

ESPM — Event Supersession

↓

ECLM — Event Closure

↓

Jurisdiction-Ready Tax-Relevant Event

ECOM is the first Core Module.

It receives:

Governed Tax-Relevant Event Record

and produces:

Governed Event Continuity State

for subsequent lifecycle governance.

Operational Transition

The canonical ECOM transition is:

Governed Tax-Relevant Event Record

↓

Continuity Trigger

↓

Prior/Current State Comparison

↓

Material Change Assessment

↓

Continuity Determination

↓

Governed Event Continuity State
Operational Space

ECOM governs: Continuity Trigger identification; prior Event
state identification; proposed or changed Event state
identification; Event identity continuity; Formation continuity;
Boundary continuity; temporal continuity; Location continuity
relevance; Participation continuity relevance; Value Association
continuity relevance; Event Relationship continuity relevance;
Determination continuity relevance; material-change assessment;
continuity qualification; continuity ambiguity; continuity
conflict; continuity break; upstream reassessment referral; New
Event Formation referral; continuity state; and continuity
handoff.

Operational Scope

ECOM may govern continuity across: physical transactions; digital
services; commercial transactions; financial activity; platform
activity; distributed transactions; digital assets; AI-agent
operations; autonomous systems; machine-to-machine interactions;
industrial processes; smart-contract environments; cross-border
activities; multi-party Events; long-running Events; and future
machine economies.

The continuity logic remains technology-neutral and
jurisdiction-neutral.

Continuity Object

The Continuity Object is the governed relationship between:

Prior Governed Event State

and:

Current or Proposed Event State

ECOM does not ask merely whether data changed.

It asks whether the governed occurrence represented by those
states remains methodologically the same Event.

Data Continuity ≠ Event Continuity.

Continuity Trigger

A Continuity Trigger is a materially relevant development that
creates a legitimate need to evaluate whether the Event remains
continuous.

Triggers may include: new information; proposed Amendment;
identified error; proposed Correction; Record Supersession;
Determination reconsideration; Event Relationship change;
Merge/Split result; material operational development; changed
participant information; changed Value Association; changed
Timing or Location information; reopening; or preparation for
Closure.

Any Data Change ≠ Continuity Trigger by default.

Prior Governed State

ECOM shall identify the applicable prior governed Event state
against which continuity is evaluated.

The prior state should be sufficiently reconstructable through
TREGS and relevant TREGA™ references.

Continuity cannot be meaningfully determined where the system
cannot identify what is supposedly continuing.

Current or Proposed State

The current or proposed state represents the Event after the
relevant lifecycle development.

It may represent: additional information; changed information;
corrected information; revised governance result; updated
representation; or changed operational condition.

ECOM compares this state against the prior governed Event state.

Continuity Anchor

The Continuity Anchor is the combination of governed
characteristics necessary to preserve the identity of the same
Event through change.

Depending on the Event, relevant anchors may include: Event
Formation; Event Root association; Event Boundary; core
operational occurrence; materially relevant participants;
temporal relationship; Location relationship; Value relationship;
Event Relationships.

Not every characteristic must remain technically identical.

The question is whether the governed Event remains substantively
continuous.

Event Identity Continuity

Event identity should remain stable where the underlying governed
occurrence remains the same Event.

A change to Record representation, technical identifier, storage
location, or downstream use does not by itself change Event
identity.

Technical Change ≠ Event Identity Change.

Formation Continuity

TREFS establishes how the Event is formed.

ECOM evaluates whether later change remains compatible with that
Formation.

If the components or root association change so materially that
the original Event Formation no longer describes the occurrence,
continuity may fail.

ECOM does not reform the Event.

It refers the issue to TREFS.

Boundary Continuity

TREBS establishes Event Boundary.

Changes inside an existing Boundary may remain compatible with
Event Continuity.

Where the Event Boundary must be materially redrawn to represent
a substantively different occurrence, continuity requires
reassessment.

Boundary Adjustment ≠ Continuity Break by default.

But:

Material Boundary Replacement May Require New Event Formation.

Temporal Continuity

Changes or corrections to Event Timing do not automatically
create a new Event.

ECOM evaluates whether the temporal relationship still represents
the same underlying occurrence.

Timing Change ≠ New Event by default.

TRETS remains authoritative over Event Timing.

Location Continuity

Location information may change or be corrected while the Event
remains continuous.

For distributed or digital Events, multiple operational Locations
may be associated with one Event.

Location Change ≠ New Event by default.

TRELS remains authoritative over Event Location.

Participation Continuity

Participants may: be added; be removed; be corrected; change
role; become newly identifiable.

These changes do not automatically create a new Event.

The question is whether the same underlying Event remains
governed.

Where participant change materially transforms the operational
occurrence, continuity may require reassessment.

TREPS remains authoritative over Participation.

Machine and Autonomous Actor Continuity

An autonomous agent or machine may be replaced, upgraded,
delegated, or technically re-instantiated during a long-running
process.

Such technical actor changes do not automatically create new
Events.

ECOM evaluates whether the governed operational occurrence
remains continuous.

Identity and authority questions remain outside ECOM.

Value Association Continuity

Value information may change through correction, refinement, or
additional governed Value Association.

The Event may remain continuous where the same underlying Value
relationship is being more accurately represented.

Where a materially different Value relationship emerges as a new
occurrence, continuity may require reassessment.

TRVAS remains authoritative over Value Association.

VFM® remains authoritative over the Value lifecycle itself.

Relationship Continuity

Changes to Event Relationships may affect continuity.

A new dependency or grouping does not automatically create a new
Event.

A valid Merge or Split, however, may materially alter Event
identity and lifecycle.

TRERLS owns Event Relationship Governance.

ECOM governs the resulting continuity consequence.

Determination Continuity

A TREDS Determination may be reconsidered while the underlying
Event remains the same Event.

Determination Change ≠ New Event by default.

ECOM preserves Event Continuity where appropriate while TREDS
remains authoritative for Determination.

Record Continuity Boundary

A Record may change while the Event remains continuous.

Likewise, Record identity continuity does not prove Event
Continuity.

Therefore:

Record Continuity ≠ Event Continuity.

TREGS owns Record Governance.

ECOM owns Event Continuity.

Technical Representation Continuity

The Event Record may migrate between: databases; schemas; APIs;
platforms; organizations; storage models; technical identifiers.

These transformations do not create new Events where governed
Event meaning remains continuous.

Representation Change ≠ New Event.

Operational Continuity

Operational activity may develop over time while remaining one
governed Event.

The relevant test is whether the development remains part of the
originally governed occurrence rather than constituting a
substantively separate occurrence.

Continuous Events

Some Events may extend over meaningful periods.

Examples include: long-running digital services; continuous
infrastructure activity; subscription-related activity;
distributed machine operations; autonomous service execution.

ECOM does not force such Events into artificial fragmentation
merely because technical operations occur repeatedly.

Continuous Operation ≠ Multiple Events by default.

Recurring Activity Boundary

Recurring activities may represent: one continuing Event;
repeated Events; or a combination of both.

ECOM does not determine this solely from recurrence frequency.

Formation and Boundary governance remain authoritative.

Material Change

Material Change is a change sufficiently significant to affect
whether the same Event can legitimately continue.

Materiality may depend on impact upon: Event Formation; Event
Boundary; core operational substance; participant configuration;
Value relationship; Event Relationship structure; Determination
basis; or reconstructability.

More Changed Fields ≠ Greater Event Change by default.

Non-Material Change

A Non-Material Change does not alter the Event sufficiently to
challenge continuity.

Examples may include: formatting changes; local identifier
updates; schema migration; non-material metadata updates;
additional supporting references; technical storage changes.

Such changes should not trigger unnecessary Event proliferation.

Material Transformation

Material Transformation exists where the changed occurrence can
no longer legitimately be represented by the existing Event
Formation and Boundary.

This may indicate:

Continuity Broken

↓

Upstream Reassessment

↓

New Event Formation Potentially Required

ECOM identifies the continuity condition.

TREFS owns any New Event Formation.

Continuity Preservation

Where change remains compatible with the same Event, ECOM
establishes Continuity Preservation.

The canonical pattern is:

Prior Governed Event State

↓

Legitimate Lifecycle Change

↓

Same
Event Identity

↓

New Governed State Continuity Confirmation

Continuity may be confirmed where: the same Event remains
identifiable; Formation remains materially compatible; Boundary
remains materially compatible; change does not create a
substantively separate occurrence; materially relevant historical
state remains reconstructable.

Continuity Qualification

Continuity may remain legitimate but qualified.

Examples include: unresolved participant role; uncertain temporal
extent; unresolved distributed Location; incomplete Value
information; pending upstream reconsideration.

Qualified Continuity ≠ Failed Continuity.

Continuity Ambiguity

Continuity Ambiguity exists where available governed information
does not sufficiently establish whether the same Event continues.

The Event should not be arbitrarily forced into either continuity
or New Event Formation.

Possible outcome:

Continuity Under Review Continuity
Conflict

Continuity Conflict exists where materially authoritative
governance results support incompatible conclusions.

For example: Formation indicates continuity; Boundary indicates a
substantively new occurrence.

Conflict shall remain explicit until resolved or appropriately
qualified.

Continuity Break

Continuity Break exists where the changed occurrence can no
longer legitimately remain under the same Event lifecycle.

A Continuity Break may require: closure of the prior Event; New
Event Formation; Merge/Split governance; upstream reassessment;
new Determination; new Record Governance.

Continuity Break ≠ Automatic New Event Creation.

New Event Formation Referral

Where continuity fails because the changed occurrence appears
materially different, ECOM shall refer the occurrence to TREFS.

The canonical transition is:

Existing Event

↓

Material Transformation

↓

Continuity Broken

↓

TREFS New Event Formation Review

ECOM does not assign the new Event identity.

Upstream Governance Referral

Continuity may require reassessment by: TREFS — Formation; TREBS
— Boundary; TRETS — Timing; TRELS — Location; TREPS —
Participation; TRVAS — Value Association; TRERLS — Relationships;
TREDS — Determination; TREGS — Record Governance.

ECOM coordinates continuity implications without taking ownership
of those spaces.

Merge Continuity

Where TRERLS establishes a Merge, ECOM evaluates continuity
consequences.

Possible outcomes include: one Event continues; prior Events
terminate and a merged Event requires Formation; continuity
remains qualified pending Formation review.

Merge Result ≠ Automatic Continuity Outcome.

Split Continuity

Where TRERLS establishes a Split, ECOM evaluates whether:
original Event continues alongside successors; original Event
closes; resulting occurrences require new Event Formation.

Split Result ≠ Automatic Event Identity Replication.

Reopening Continuity

Where a closed Event is proposed for reopening, ECOM evaluates
whether the new development belongs to the same Event.

Prior Closure ≠ Automatic Continuity Break.

But:

Reopening ≠ Automatic Same-Event Continuity.

Cross-System Continuity

A Record moving across systems shall not create new Event
identities merely because local systems use different identifiers
or schemas.

ERINM governs interoperability.

ECOM governs whether the Event remains the same Event.

Cross-Organization Continuity

The same Event may remain continuous across organizational
handoffs.

A new custodian, processor, platform, or data owner does not
automatically create a new Event.

Organizational Change ≠ New Event by default.

Cross-Border Continuity

A Tax-Relevant Event may enter multiple jurisdictional
environments while remaining one Event.

Jurisdictional Entry ≠ New Event Formation.

Different legal tax treatments do not change canonical Event
identity.

Multi-Jurisdiction Continuity

The canonical model is:

One Governed Event

↓

One Lifecycle

↓

Multiple Jurisdictional Evaluations

not:

One Jurisdiction

↓

One New Event Tax Outcome Boundary

A jurisdiction may later determine that an Event is: taxable;
non-taxable; exempt; outside scope; subject to reassessment.

These legal outcomes do not independently determine TREGA™ Event
Continuity.

Tax Outcome Change ≠ Event Continuity Change by default.

Tax Period Boundary

An Event may cross multiple tax periods.

Tax-period treatment does not automatically split the Event.

Multiple Tax Periods ≠ Multiple Events by default.

TRETS governs operational Timing.

Jurisdictions govern tax periods.

Lifecycle Continuity and Legal Change

Tax law may change while the Event remains continuous.

TREGA™ Event Continuity shall not be rewritten merely because
downstream law changed.

Legal Rule Change ≠ Event Reality Change.

Machine-Economy Continuity

Machine environments may produce enormous numbers of: logs;
messages; state changes; API calls; automated decisions;
settlement records.

ECOM focuses on governed Event continuity rather than raw
technical activity.

Technical State Change ≠ Event Lifecycle Change by default.

Continuity Confidence

Where useful, implementations may express the degree to which
continuity is sufficiently supported.

Confidence does not replace governance determination.

High Continuity Confidence ≠ Automatic Continuity Determination.

Continuity Authority

Continuity determination shall occur under an identifiable
governance authority, process, or authorized system.

Automated continuity decisions may be permitted where governance
conditions are satisfied.

Automation does not eliminate accountability or traceability
requirements.

Continuity Reassessment

A previously established continuity state may require
reassessment where materially relevant new information appears.

Reassessment does not erase the prior continuity decision.

Continuity State History

Material continuity states should remain reconstructable.

A lifecycle may therefore preserve:

Continuity Confirmed

↓

Continuity Under Review

↓

Continuity
Qualified

↓

Continuity Confirmed

or:

Continuity Confirmed

↓

Material Transformation

↓

Continuity Broken Governance States

ECOM may represent:

Continuity Governance Not Initiated

Continuity Trigger Identified

Prior Event State Identified

Current / Proposed State Identified

Continuity Under Assessment

Non-Material Change

Material Change Identified

Continuity Confirmed

Continuity Qualified

Continuity Ambiguous

Continuity Conflicted

Upstream Review Required

Continuity Broken

New Event Formation Referral Required

Governed Event Continuity State
Established

Ready for Amendment Governance Governance
Requirements

ECOM implementations shall ensure that: a valid Governed
Tax-Relevant Event Record exists; a materially relevant
Continuity Trigger is identifiable; prior Event state is
reconstructable; current or proposed Event state is identifiable;
data change remains distinct from Event change; Event identity
continuity is evaluated independently of technical identifiers;
Formation continuity is considered where material; Boundary
continuity is considered where material; Timing and Location
changes do not automatically create new Events; Participation
changes do not automatically create new Events; Value Association
changes do not automatically create new Events; Determination
changes do not automatically create new Events; Record continuity
remains distinct from Event Continuity; technical representation
changes do not automatically create new Events; materiality is
assessed according to governed Event meaning rather than field
count; qualified continuity remains distinguishable from
confirmed continuity; ambiguity and conflict remain explicit;
Continuity Break does not automatically create a new Event; New
Event Formation is referred to TREFS; Merge/Split continuity
consequences remain distinct from Event Relationship governance;
reopening requires continuity evaluation where material;
jurisdictional tax outcomes remain outside Event Continuity
governance; machine activity volume does not determine Event
count; material continuity decisions remain reconstructable; and
the resulting continuity state is suitable for subsequent TRECLS
lifecycle governance.

Governance Logic

IF no valid Governed Tax-Relevant Event Record exists, THEN ECOM
shall not establish canonical Event Continuity.

IF no materially relevant change exists, THEN Event Continuity
may remain unchanged without unnecessary lifecycle transition.

IF change affects only technical representation and governed
Event meaning remains unchanged, THEN Event Continuity shall
normally remain preserved.

IF Timing, Location, Participation, Value Association, or
supporting information changes without materially changing the
underlying occurrence, THEN the Event may remain continuous.

IF change materially affects Formation or Boundary, THEN upstream
reassessment shall be required before Continuity is confirmed.

IF available information supports continuity but material
uncertainty remains, THEN Continuity may be Qualified.

IF materially authoritative governance information supports
incompatible continuity conclusions, THEN Continuity Conflict
shall be established.

IF continuity cannot be sufficiently established, THEN the Event
shall remain Under Review rather than being arbitrarily continued
or replaced.

IF the changed occurrence can no longer legitimately be
represented by the existing Event Formation and Boundary, THEN
Continuity Broken shall be established.

IF Continuity is Broken, THEN ECOM may require New Event
Formation Referral without itself creating the new Event.

IF the same governed Event remains materially identifiable
through the change, THEN ECOM shall establish the Governed Event
Continuity State.

Minimum Implementation Framework

A minimum ECOM implementation should support:

Continuity Governance ID A stable identifier for the ECOM
governance process.

Canonical Event Reference The Event whose continuity is under
governance.

Governed Event Record Reference The applicable TREGS Record.

Prior Event State Reference The prior governed Event state.

Current / Proposed Event State Reference The state being
evaluated.

Continuity Trigger Type Amendment, Correction, Supersession,
Reconsideration, Merge/Split, New Information, Reopening, Closure
Review, or other governed trigger.

Trigger Reference The source or governance reference initiating
continuity review.

Formation Continuity State Preserved, Qualified, Materially
Changed, Unresolved.

Boundary Continuity State Preserved, Qualified, Materially
Changed, Unresolved.

Timing Continuity State Preserved, Changed, Qualified,
Unresolved.

Location Continuity State Preserved, Changed, Qualified,
Unresolved.

Participation Continuity State Preserved, Changed, Qualified,
Unresolved.

Value Association Continuity State Preserved, Changed, Qualified,
Unresolved.

Relationship Continuity State Preserved, Changed, Qualified,
Unresolved.

Determination Continuity State Preserved, Reconsidered,
Qualified, Unresolved.

Record Continuity Reference The relevant TREGS continuity
information.

Change Materiality State Non-Material, Material, Critical,
Unresolved.

Continuity Qualification Any limitation attached to the
continuity outcome.

Continuity Ambiguity State Whether same-Event continuity remains
uncertain.

Continuity Conflict State Whether materially incompatible
conclusions exist.

Upstream Review Reference Any referral to an authoritative TREGA™
layer.

New Event Formation Referral State Not Required, Under Review,
Required.

Prior Continuity State Reference Any earlier materially relevant
continuity determination.

Continuity Reassessment State Whether reassessment is active or
required.

Governance State The current ECOM governance state.

Continuity Outcome Confirmed, Qualified, Broken, or Unresolved.

Handoff State Whether the Event is ready for subsequent TRECLS
lifecycle governance.

Governance Outputs

ECOM may produce: Continuity Trigger State; Prior Event State
Reference; Current / Proposed Event State Reference; Formation
Continuity State; Boundary Continuity State; Timing Continuity
State; Location Continuity State; Participation Continuity State;
Value Association Continuity State; Relationship Continuity
State; Determination Continuity State; Change Materiality State;
Continuity Qualification; Continuity Ambiguity State; Continuity
Conflict State; Upstream Review Referral; New Event Formation
Referral; Continuity Reassessment State; and the principal
output: Governed Event Continuity State.

Critical Distinctions

Change ≠ New Event by default.

Continuity ≠ Unlimited Permission to Modify the Same Event.

Data Continuity ≠ Event Continuity.

Any Data Change ≠ Continuity Trigger by default.

Technical Change ≠ Event Identity Change.

Boundary Adjustment ≠ Continuity Break by default.

Material Boundary Replacement May Require New Event Formation.

Timing Change ≠ New Event by default.

Location Change ≠ New Event by default.

Determination Change ≠ New Event by default.

Record Continuity ≠ Event Continuity.

Representation Change ≠ New Event.

Continuous Operation ≠ Multiple Events by default.

More Changed Fields ≠ Greater Event Change by default.

Qualified Continuity ≠ Failed Continuity.

Continuity Break ≠ Automatic New Event Creation.

Merge Result ≠ Automatic Continuity Outcome.

Split Result ≠ Automatic Event Identity Replication.

Prior Closure ≠ Automatic Continuity Break.

Reopening ≠ Automatic Same-Event Continuity.

Organizational Change ≠ New Event by default.

Jurisdictional Entry ≠ New Event Formation.

Tax Outcome Change ≠ Event Continuity Change by default.

Multiple Tax Periods ≠ Multiple Events by default.

Legal Rule Change ≠ Event Reality Change.

Technical State Change ≠ Event Lifecycle Change by default.

High Continuity Confidence ≠ Automatic Continuity Determination.

Enterprise Application

ECOM provides the identity-continuity control required before
later lifecycle changes are accepted into the canonical Event.

The operational pattern is:

Governed Tax-Relevant Event Record

→ Change Detected

→ Continuity Assessment

→ Same Event / Qualified Same Event / Continuity Broken

If continuity remains legitimate:

Governed Event Continuity State

↓

EADM / Subsequent TRECLS Governance

If continuity fails:

Continuity Broken

↓

Appropriate Upstream Governance

↓

Potential New Event Formation

This prevents both Event fragmentation and Event overextension.
Use Case 1 — Digital Service Event Receives Corrected Location
Information

A cross-border digital service has already become a Governed
Tax-Relevant Event Record.

New operational information shows that one Location attribute was
incorrectly represented.

The service, participants, core operational occurrence, Event
Formation, and Boundary remain materially unchanged.

ECOM evaluates the change and establishes:

Location Changed

↓

Event Formation Preserved

↓

Event Boundary
Preserved

↓

Continuity Confirmed

The Event proceeds to Correction Governance under ECRTM.

A new Event is not created merely because Location information
changed. Use Case 2 — Autonomous Transaction Changes Beyond Its
Original Event Boundary

An autonomous machine-to-machine service begins as one governed
Event.

During execution, the original service terminates and the
autonomous systems initiate a substantively different transaction
involving a different operational objective, materially different
Value relationship, and a new Event Boundary.

Although the technical process remains continuously active, ECOM
determines that the changed occurrence can no longer legitimately
remain inside the original Event.

The outcome becomes:

Material Transformation

↓

Continuity Broken

↓

New Event Formation Referral Required

The original Event remains historically governed.

The new occurrence is referred to TREFS.

Technical process continuity does not override governed Event
Reality.

Canonical Boundary

ECOM owns the governance of Event Continuity assessment,
Continuity Triggers, prior-versus-current Event state comparison,
Event identity continuity, Formation and Boundary continuity
implications, material-change assessment, Continuity
Confirmation, qualification, ambiguity, conflict, Continuity
Break, upstream reassessment referral, New Event Formation
referral, and establishment of the Governed Event Continuity
State.

ECOM does not recognize or form the Event.

It does not redefine Event Boundary, Timing, Location,
Participation, Value Association, Event Relationships, or Event
Determination.

It does not establish Record identity, structure, linkage,
traceability, or interoperability.

It does not execute Amendment, Correction, Supersession, or
Closure governance.

It does not determine legal Taxability, Tax Jurisdiction,
taxpayer status, Tax Base, Tax Rate, legal tax point, Tax Period,
Tax Liability, or other jurisdiction-specific tax consequences.

Its governance begins with a valid:

Governed Tax-Relevant Event Record

and a materially relevant Continuity Trigger.

Its governance ends with:

Governed Event Continuity State

or, where continuity fails:

Continuity Broken

↓

Upstream Review / New Event Formation
Referral Canonical Handoff

Where continuity remains valid:

TREGS — Governed Tax-Relevant Event Record

↓

ECOM — Governed
Event Continuity State

↓

EADM — Event Amendment Governance

Where continuity fails:

ECOM — Continuity Broken

↓

Appropriate Upstream TREGA™ Governance

↓

TREFS where New Event Formation is required

Canonical Closing Statement

ECOM establishes whether change belongs to the lifecycle of the
same governed Event or marks the point at which that Event can no
longer legitimately contain what happened next.

Continuity protects Event identity from unnecessary
fragmentation, but it must never be used to force materially
different operational realities into one Event.

Change ≠ New Event by default.

Continuity ≠ Unlimited Permission to Modify the Same Event.

Material Transformation May Require New Event Formation.