4 plans across 3 waves: - 01-01 (wave 1): package scaffold — types.go, service.go, service_test.go - 01-02 (wave 2): QueryUserProfitLoss — query_user.go + user integration tests - 01-03 (wave 2, parallel): QueryActivityProfitLoss — query_activity.go + activity tests - 01-04 (wave 3): phase verification — static checks + full test suite gate Covers all 20 Phase 1 requirements: PNL-01..08, DIM-01..04, RET-01/03, AST-01, QUA-01..05.