Keep small, cohesive work on its current ordinary task with one end-to-end owner. A plan's steps, files, and phases do not each need a task.
Create a separate task only for a useful boundary: another owner or permission, independent parallel output, a real prerequisite, independent review, or substantial follow-up that needs its own lifecycle. Check the available agents before assigning. Give each delegate enough context and a clear deliverable to work independently.
Set real dependencies through blockedByIssueIds (or the native dependency tool).
Parent/child nesting and prose do not delay execution. Independent work can start
now; dependent work must wait for its prerequisite. Verify the saved relationships.
Reviewers publish findings on their own review task and complete it, including an adverse verdict. Make its description self-contained. Connect the verdict to the owner who must act on it; do not require writes to the parent.
Honor existing authorization and approval boundaries. Use Paperclip's planning mechanics when approval is required; decomposition does not create new approval gates.