Real institutional BTC returns are possible. With @GOATRollup, there will be no BTC cold storage, and BTC will not be delivered to CEX. However, there will be returns. Today's Bitcoin treasuries must choose between two options: Security, cold storage, but no returns. Lending, CEX, and yield platforms offer returns, but the security risk is high. GOAT is designing a Bitcoin L2 to overcome this dilemma. This will ensure that BTC yields while maintaining Bitcoin's security. GOAT uses three main technologies: BitVM2, which enables fully verifiable computation on Bitcoin. Real-Time Proving, which provides instant proof of transactions. Finally, the Universal Operator System, which standardizes how operators verify, report, and manage each transaction. On this infrastructure, BTC generates returns through the following methods: Network Fee Yield, which facilitates institutional transfers; and the on chain settlement of institutional accounts on L2, resulting in dee income. GOAT is building a Bitcoin L2 system using BitVM2, a real time proof of stake, universal operator system that generates institutional grade native BTC yields without compromising BTC security. The GOAT mainnet is still in its early stages, and the GOAT team is working to achieve this architectural goal.