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  <!-- Wave 3 Stream B — B1 Eligibility (partial) -->
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  <!-- Wave 3 Stream B — B2 Timelines & Deadlines -->
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  <!-- Wave 3 Stream B — B3 Cost & Tax Treatment -->
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  <!-- Wave 3 Stream B — B5 Scenarios & Comparisons -->
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  <!-- Ad Landing Pages (paid traffic — lower organic priority) -->
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  <!-- Regional Hub Pages (indexable — organic target) -->
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  <!-- Wave 3 Stream A type pages -->
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  <!-- Wave 3 Stream A extra regional hubs -->
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  <!-- Guide / Pillar Pages -->
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    <lastmod>2026-04-22</lastmod>
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