FIPS 140-2 Level 4 Certified HSM/EAL5+Partitioning

💎SMaRTi™ SBIA Best Value Hyperledger💎

Ford Enterprises Group (FEG) is a certified, research-driven (CERT-2022031-6621), non-asset-based Fifth Party Logistics (5PL), built around Qualified Research Expenses.

Strategic Management and Research Technology Infusion (SMaRTi™) operationalize Public Law 95-507 (15 U.S.C. § 637(d)) into action, applying the “Maximum Practicable Opportunity” and “Best Value” methodology (FAR 15.101).

The SMaRTi™ system functions as a statutory‑to‑operational translation engine implementing the mandates of Public Law 95‑507, specifically the subcontracting obligations codified at 15 U.S.C. § 637(d)(1)–(12) and interpreted through 13 C.F.R. Part 125.

💎STATUTORY-TO-OPERATIONAL💎

IBM is providing infrastructure, not claiming ownership of the legal regime. SMaRTi™ algorithmically optimizes:

the Maximum Practicable Opportunity requirement under § 637(d)(1);
the formulation, execution, and monitoring of Small Business Subcontracting Plans under § 637(d)(4)(C);
the good‑faith effort standard under § 637(d)(3);
ISR/SSR reporting obligations under FAR 19.704, FAR 19.705‑6, and FAR 52.219‑9;
socioeconomic utilization benchmarks as required by SBA and OSDBU oversight.

Simultaneously, SMaRTi™ integrates the Best Value Tradeoff methodology defined in FAR 15.101‑1, embedding technical, cost, past‑performance, and socioeconomic factors into a weighted, traceable evaluation matrix.

The system’s outputs constitute machine‑verifiable compliance artifacts, including immutable duty‑performance logs, algorithmic justification statements, and regulator‑aligned evidentiary records suitable for audit, protest defense, and multi‑agency review.

This approach uses restorative economic business logic and maintains Code-as-Compliance to ensure the “Best Value” optimization under NAICS Codes:

541614-logistical workflows,

541611-organizational efficiency,

541618-outside standard consulting frameworks,

541990-scientific risk-management and audit-trails,

541519-business logic solutions.

SMaRTi™ is specifically engineered to be both defensible and enforceable. Currently, FEG + IBM represents the sole known implementation of this particular architecture. Prime and subcontractors are free to utilize other systems or providers. The statutes remain accessible to all; our implementation is one approach to operationalizing them—aligned with:

Public Law 95-507 Section 303(c)(1) asset conversion,

15 U.S.C. §637(d) (Best Value digital enforceable assets), and

IRC §47(d) (monetizable uplift assets)

to instantly convert operational costs across your global supply chain into liquid capital, ensured by our SMaRTi SBIA Best Value Hyperledger and the immutability of Diamond Standard Optimization.

It operationalizes FEG's Humanitarian Compliance Paradigm, DSEMI, and the P.L. 95-507 Compliance Accelerator into action across IBM’s global network. Our Uni-Multi-Railing logic gives Congress a Binary Enforcement Mechanism that eliminates the risk of administrative drift or political rollback.

Exceeds Traditional Good-Housekeeping Invoicing Process Standards

Our SMaRTi™ Diamond Standard Invoice Optimization System (Public Law 95‑507, SBIA, IRC, CFR)”, to our knowledge/research, is currently the only known (SBA 8(a)/USBC-ByBlack CERT-2022031-6621) 5PL MSP (Horizontally Structured) solution built directly on the IBM Cloud Ecosystem (ROKS/Hyperledger) that streamlines the four-part statutory test for the U.S. Research Credit (IRC §41(d)).

We simply transform compliance from a cost center into a self-sustaining asset, providing instant liquidity where outdated “Good-Housekeeping” systems only postpone risk. SMaRTi™ isn’t just software—it’s a statutory engine, a financial transformation system, and a governance operating model, all delivered as a Managed Service Provider (MSP) solution on the secure IBM Cloud Ecosystem (NAICS - 541611).

💎The IBM Cloud-Native Financial Asset-Conversion Engine💎

Our proprietary SMaRTi™ Process (Strategic Management and Research Technology Infusion) powers the Diamond Standard ("Patent Applied For – 63/813,316") (NAICS -541618).

SMaRTi™ transforms operational expenses into immediate, liquid capital. This category, (NAICS Code 541611), includes companies that offer consulting services without imposing specific revenue limits.

Our SMaRTi SBIA Best Value Hyperledger is a permissioned, Hyperledger-based governance and payment architecture (NAICS -541990):

Zero-Risk Compliance: Utilizing Code-as-Compliance on our OpenShift platform, we infuse updated statutes (Public Law 95-507, IRC §41, §174,) into every line item of your invoice. This is not statutory override; it is algorithmic perfection of compliance, ensuring audit-readiness for every transaction.

Asset Creation (QDIF): Each Qualified Research Expense (QRE) is immediately tokenized into a Qualified Digital Invoice Format (QDIF) with uplifted value, featuring a transparent chain-of-custody and an easily auditable trail—constituting a certified financial instrument that surpasses the standards of traditional paper-based accounting.

Instant Liquidity: Our Uni-Multi-Railing system, deployed on Hyperledger Fabric, immediately converts the QDIF asset into cash. This eliminates all aggregation delays, transforming your deferred tax liability into immediate working capital to offset your FEG 5PL Net-Settlement Invoice.

Instant Liquidity through Hyper-Automation utilizing Public Law 95-507

As an MSP within the IBM Cloud ecosystem, FEG deploys a unified 5PL (Fifth Party Logistics) control tower defined by its Horizontal Structure. This system delivers a Diamond-Certified, Net-Settled invoice in real-time ("Patent Applied For-63/813,316").

The Architecture: We leverage Red Hat OpenShift for containerized agility and deploy the SMaRTi™ Diamond Engine directly alongside your workloads, ensuring zero latency and maximum security via IBM Hyper Protect. (NAICS 541618)

The IoT Super Magnet: The system utilizes D-U-N-S tagged IoT devices and cloud metadata to autonomously pull operational data—the absolute truth of your logistics spends and innovation activity. (NAICS 541618)

Code-as-Compliance: Our proprietary logic, running as an OpenShift Operator, instantly infuses every original invoice with the highest legally available tax credits (e.g., QREs), far exceeding any manual accounting standard. (NAICS 541618)

Deferral vs. Liquidity: Traditional Good-Housekeeping and accounting practices create a lag, treating tax credits as an illiquid, deferred asset locked away for 12–18 months. They force you to wait for a refund, limiting working capital. (NAICS 541618)

💎The Diamond-Standard Optimization Best Value (CERT-2022031-6621) Culmination💎

The FEG Diamond Standard culminates in the Uni-Multi-Railing settlement system, achieving a level of financial engineering previously impossible ("Patent Applied For-63/813,316"):

Asset Tokenization: The verified tax credit is immediately tokenized into a Qualified Digital Invoice Format (QDIF) Smart Contract on our Hyperledger Fabric.

Instant Execution: The Uni-Multi-Railing automatically auctions the QDIF to financial partners in milliseconds.

Net Settlement: The proceeds from the instant QDIF sale are immediately credited against your FEG 5PL Invoice, resulting in a net-settled bill where your innovation pays for your logistics and IT costs.

Uni-Multi-Rail Velocity: SMaRTi™ adds value through the Tax Rail and Private Capital Rail, operating outside Congress’s “Appropriations” cycle, making it both “Budget Neutral” and politically “Unstoppable.”

Audit-Immunity: Because the audit is "Living" on the blockchain, the government cannot "claw back" funds. The proof of merit is permanent and decentralized.

Synthesizing Public Law 95-507, SBIA Section 303(c)(1), and Hyperledger/Diamond Standard architecture, the Uni-Multi-Railing logic creates a "Force Multiplier" -

legally defensible and technologically unassailable.