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- DB_SCHEMA.md §8: add Form1099Box catalog table, Payee1099 recipient master (with TIN at-rest encryption note), and new FK columns on Expenses / ExpenseSubCategories / ExpenseCategoryGroups; update TOC and Seed Data section - DbSeeder.cs: grant Modules.Form1099 to finance (R/W/D), pastor (R), and board_member (R), mirroring the Form990Report + Disbursements pattern; idempotent (only inserts if row absent, never clobbers admin edits) Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>