diff --git a/src/mir/join_ir/lowering/exit_meta_builder.rs b/src/mir/join_ir/lowering/exit_meta_builder.rs
new file mode 100644
index 00000000..ed34e91b
--- /dev/null
+++ b/src/mir/join_ir/lowering/exit_meta_builder.rs
@@ -0,0 +1,175 @@
+//! Phase 118: IfSumExitMetaBuilderBox - Exit metadata builder for if-sum pattern
+//!
+//! This module provides a box-based abstraction for building ExitMeta structures
+//! in the if-sum pattern lowering process.
+//!
+//! # Design Philosophy
+//!
+//! - **Single Responsibility**: Only builds ExitMeta from carrier bindings
+//! - **Fail-Fast**: Validates carrier names immediately
+//! - **Box Theory**: Encapsulates ExitMeta construction logic
+//!
+//! # Usage
+//!
+//! ```ignore
+//! let builder = IfSumExitMetaBuilderBox::new();
+//! let exit_meta = builder.build_single(carrier_name, exit_value_id)?;
+//! ```
+
+use crate::mir::join_ir::lowering::carrier_info::ExitMeta;
+use crate::mir::ValueId;
+
+/// Phase 118: Box for building ExitMeta in if-sum pattern
+///
+/// This box separates the concern of "which carriers should be in exit_bindings"
+/// from the JoinIR generation logic.
+///
+/// # Fail-Fast Contract
+///
+/// - Carrier name must be non-empty
+/// - ValueId must be valid (no validation possible at this level)
+///
+/// # Example
+///
+/// ```ignore
+/// let builder = IfSumExitMetaBuilderBox::new();
+/// let exit_meta = builder.build_single("sum", sum_final)?;
+/// // Creates: ExitMeta { exit_values: [("sum", sum_final)] }
+/// ```
+pub struct IfSumExitMetaBuilderBox;
+
+impl IfSumExitMetaBuilderBox {
+    /// Create a new IfSumExitMetaBuilderBox
+    pub fn new() -> Self {
+        Self
+    }
+
+    /// Build ExitMeta for a single carrier
+    ///
+    /// # Arguments
+    ///
+    /// * `carrier_name` - Name of the carrier variable (e.g., "sum")
+    /// * `exit_value` - JoinIR-local ValueId for the exit value (e.g., sum_final from k_exit)
+    ///
+    /// # Returns
+    ///
+    /// * `Ok(ExitMeta)` - Successfully built ExitMeta
+    /// * `Err(String)` - Carrier name validation failed (Fail-Fast)
+    ///
+    /// # Fail-Fast Guarantee
+    ///
+    /// This method immediately returns an error if the carrier name is empty,
+    /// preventing downstream issues from undefined carrier bindings.
+    pub fn build_single(&self, carrier_name: String, exit_value: ValueId) -> Result<ExitMeta, String> {
+        // Fail-Fast: Validate carrier name
+        if carrier_name.is_empty() {
+            return Err("[IfSumExitMetaBuilderBox] Carrier name cannot be empty".to_string());
+        }
+
+        // Build ExitMeta with single carrier
+        let mut exit_values = vec![];
+        exit_values.push((carrier_name.clone(), exit_value));
+
+        Ok(ExitMeta::multiple(exit_values))
+    }
+
+    /// Build ExitMeta for multiple carriers
+    ///
+    /// # Arguments
+    ///
+    /// * `carrier_bindings` - Vector of (carrier_name, exit_value) tuples
+    ///
+    /// # Returns
+    ///
+    /// * `Ok(ExitMeta)` - Successfully built ExitMeta
+    /// * `Err(String)` - Validation failed (Fail-Fast)
+    ///
+    /// # Fail-Fast Guarantee
+    ///
+    /// This method immediately returns an error if:
+    /// - Any carrier name is empty
+    /// - No carrier bindings provided
+    pub fn build_multiple(&self, carrier_bindings: Vec<(String, ValueId)>) -> Result<ExitMeta, String> {
+        // Fail-Fast: Validate at least one carrier
+        if carrier_bindings.is_empty() {
+            return Err("[IfSumExitMetaBuilderBox] At least one carrier binding required".to_string());
+        }
+
+        // Fail-Fast: Validate all carrier names
+        for (name, _) in &carrier_bindings {
+            if name.is_empty() {
+                return Err("[IfSumExitMetaBuilderBox] Carrier name cannot be empty".to_string());
+            }
+        }
+
+        Ok(ExitMeta::multiple(carrier_bindings))
+    }
+}
+
+impl Default for IfSumExitMetaBuilderBox {
+    fn default() -> Self {
+        Self::new()
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+
+    #[test]
+    fn test_build_single_success() {
+        let builder = IfSumExitMetaBuilderBox::new();
+        let result = builder.build_single("sum".to_string(), ValueId(42));
+
+        assert!(result.is_ok());
+        let exit_meta = result.unwrap();
+        assert_eq!(exit_meta.exit_values.len(), 1);
+        assert_eq!(exit_meta.exit_values[0].0, "sum");
+        assert_eq!(exit_meta.exit_values[0].1, ValueId(42));
+    }
+
+    #[test]
+    fn test_build_single_empty_name_fails() {
+        let builder = IfSumExitMetaBuilderBox::new();
+        let result = builder.build_single("".to_string(), ValueId(42));
+
+        assert!(result.is_err());
+        assert!(result.unwrap_err().contains("cannot be empty"));
+    }
+
+    #[test]
+    fn test_build_multiple_success() {
+        let builder = IfSumExitMetaBuilderBox::new();
+        let carriers = vec![
+            ("sum".to_string(), ValueId(10)),
+            ("count".to_string(), ValueId(20)),
+        ];
+        let result = builder.build_multiple(carriers);
+
+        assert!(result.is_ok());
+        let exit_meta = result.unwrap();
+        assert_eq!(exit_meta.exit_values.len(), 2);
+    }
+
+    #[test]
+    fn test_build_multiple_empty_list_fails() {
+        let builder = IfSumExitMetaBuilderBox::new();
+        let result = builder.build_multiple(vec![]);
+
+        assert!(result.is_err());
+        assert!(result.unwrap_err().contains("At least one carrier"));
+    }
+
+    #[test]
+    fn test_build_multiple_empty_name_fails() {
+        let builder = IfSumExitMetaBuilderBox::new();
+        let carriers = vec![
+            ("sum".to_string(), ValueId(10)),
+            ("".to_string(), ValueId(20)),
+        ];
+        let result = builder.build_multiple(carriers);
+
+        assert!(result.is_err());
+        assert!(result.unwrap_err().contains("cannot be empty"));
+    }
+}
diff --git a/src/mir/join_ir/lowering/loop_with_if_phi_if_sum.rs b/src/mir/join_ir/lowering/loop_with_if_phi_if_sum.rs
index be16cad2..488f7154 100644
--- a/src/mir/join_ir/lowering/loop_with_if_phi_if_sum.rs
+++ b/src/mir/join_ir/lowering/loop_with_if_phi_if_sum.rs
@@ -29,9 +29,10 @@
 //! | Flexibility      | Test-only                            | Any if-sum pattern   |
 
 use crate::ast::ASTNode;
-use crate::mir::join_ir::lowering::carrier_info::{ExitMeta, JoinFragmentMeta};
+use crate::mir::join_ir::lowering::carrier_info::JoinFragmentMeta;
 use crate::mir::join_ir::lowering::condition_env::ConditionEnv;
 use crate::mir::join_ir::lowering::condition_lowerer::lower_value_expression;
+use crate::mir::join_ir::lowering::exit_meta_builder::IfSumExitMetaBuilderBox;
 #[cfg(debug_assertions)]
 use crate::mir::join_ir::lowering::condition_pattern::{
     analyze_condition_capability, ConditionCapability,
@@ -321,12 +322,10 @@ pub fn lower_if_sum_pattern(
     join_module.add_function(k_exit_func);
     join_module.entry = Some(main_id);
 
-    // Build ExitMeta
+    // Phase 118: Build ExitMeta using IfSumExitMetaBuilderBox
     // SSOT: use the accumulator name extracted from AST (no hardcoded carrier names).
-    let mut exit_values = vec![];
-    exit_values.push((update_var.clone(), sum_final));
-
-    let exit_meta = ExitMeta::multiple(exit_values);
+    let exit_meta_builder = IfSumExitMetaBuilderBox::new();
+    let exit_meta = exit_meta_builder.build_single(update_var.clone(), sum_final)?;
 
     // Phase 215-2: Use with_expr_result to propagate sum as loop result
     // sum_final is the k_exit return value - this is what `return sum` should use
diff --git a/src/mir/join_ir/lowering/mod.rs b/src/mir/join_ir/lowering/mod.rs
index 9865292a..114d07f8 100644
--- a/src/mir/join_ir/lowering/mod.rs
+++ b/src/mir/join_ir/lowering/mod.rs
@@ -36,6 +36,7 @@ pub mod debug_output_box; // Phase 85: Centralized debug output management
 pub mod digitpos_condition_normalizer; // Phase 224-E: DigitPos condition normalizer (digit_pos < 0 → !is_digit_pos)
 pub mod error_tags; // Phase 86: Centralized error message formatting
 pub(crate) mod exit_args_resolver; // Internal exit argument resolution
+pub mod exit_meta_builder; // Phase 118: ExitMeta builder box for if-sum pattern
 pub mod expr_lowerer; // Phase 231: Unified expression lowering with scope management
 pub mod funcscanner_append_defs;
 pub mod funcscanner_trim;