diff --git a/.space/CODEOWNERS b/.space/CODEOWNERS
index 14a2926cc9b..d83a85bd362 100644
--- a/.space/CODEOWNERS
+++ b/.space/CODEOWNERS
@@ -77,6 +77,7 @@
 /compiler/ir/backend.js/ "Kotlin JS"
 /compiler/ir/backend.jvm/ "Kotlin JVM"
 /compiler/ir/backend.wasm/ "Kotlin Wasm"
+/compiler/ir/ir.actualization/ "Kotlin Compiler Core" "Kotlin Common Backend"
 /compiler/ir/ir.interpreter/ "Kotlin Common Backend"
 /compiler/ir/ir.ir2cfg/ Mikhail.Glukhikh
 /compiler/ir/ir.psi2ir/ "Kotlin JVM"
diff --git a/build.gradle.kts b/build.gradle.kts
index bba299e9fe1..56320019c3f 100644
--- a/build.gradle.kts
+++ b/build.gradle.kts
@@ -116,6 +116,7 @@ val irCompilerModules = arrayOf(
     ":compiler:ir.serialization.native",
     ":compiler:ir.objcinterop",
     ":compiler:ir.backend.common",
+    ":compiler:ir.actualization",
     ":compiler:ir.interpreter",
     ":wasm:wasm.ir"
 ).also { extra["irCompilerModules"] = it }
@@ -126,6 +127,7 @@ val irCompilerModulesForIDE = arrayOf(
     ":compiler:ir.serialization.jvm",
     ":compiler:ir.serialization.js", // used in IJ android plugin in `ComposeIrGenerationExtension`
     ":compiler:ir.backend.common",
+    ":compiler:ir.actualization",
     ":compiler:ir.interpreter",
     ":compiler:ir.objcinterop",
 ).also { extra["irCompilerModulesForIDE"] = it }
diff --git a/compiler/fir/entrypoint/build.gradle.kts b/compiler/fir/entrypoint/build.gradle.kts
index 115fdbdbf31..27b9362e98a 100644
--- a/compiler/fir/entrypoint/build.gradle.kts
+++ b/compiler/fir/entrypoint/build.gradle.kts
@@ -16,6 +16,7 @@ dependencies {
     api(project(":compiler:fir:checkers:checkers.native"))
     api(project(":compiler:fir:checkers:checkers.wasm"))
     api(project(":js:js.frontend"))
+    api(project(":compiler:ir.actualization"))
 
     implementation(project(":core:compiler.common.native"))
     implementation(project(":compiler:fir:resolve"))
diff --git a/compiler/fir/fir2ir/build.gradle.kts b/compiler/fir/fir2ir/build.gradle.kts
index 670e310fa14..06ffcfd305a 100644
--- a/compiler/fir/fir2ir/build.gradle.kts
+++ b/compiler/fir/fir2ir/build.gradle.kts
@@ -15,6 +15,7 @@ dependencies {
     compileOnly(project(":compiler:fir:tree"))
     compileOnly(project(":compiler:ir.tree"))
     compileOnly(project(":compiler:ir.backend.common"))
+    compileOnly(project(":compiler:ir.actualization"))
     compileOnly(project(":compiler:ir.serialization.common"))
     compileOnly(project(":compiler:fir:fir-serialization"))
     compileOnly(project(":compiler:fir:fir-deserialization"))
diff --git a/compiler/fir/fir2ir/jvm-backend/build.gradle.kts b/compiler/fir/fir2ir/jvm-backend/build.gradle.kts
index e9489c6e2ce..4b20aaae2e3 100644
--- a/compiler/fir/fir2ir/jvm-backend/build.gradle.kts
+++ b/compiler/fir/fir2ir/jvm-backend/build.gradle.kts
@@ -17,6 +17,7 @@ dependencies {
     compileOnly(project(":compiler:ir.tree"))
     compileOnly(project(":compiler:backend"))
     compileOnly(project(":compiler:backend.jvm"))
+    implementation(project(":compiler:ir.actualization"))
     api(project(":compiler:ir.serialization.common"))
 
     compileOnly(intellijCore())
diff --git a/compiler/ir/ir.actualization/build.gradle.kts b/compiler/ir/ir.actualization/build.gradle.kts
new file mode 100644
index 00000000000..38d487d3059
--- /dev/null
+++ b/compiler/ir/ir.actualization/build.gradle.kts
@@ -0,0 +1,20 @@
+plugins {
+    kotlin("jvm")
+    id("jps-compatible")
+}
+
+dependencies {
+    api(project(":compiler:util"))
+    api(project(":compiler:backend-common"))
+    api(project(":compiler:ir.tree"))
+    api(project(":compiler:ir.backend.common"))
+    compileOnly(intellijCore())
+}
+
+optInToUnsafeDuringIrConstructionAPI()
+
+sourceSets {
+    "main" { projectDefault() }
+    "test" {}
+}
+
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ActualFakeOverridesAdder.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ActualFakeOverridesAdder.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ActualFakeOverridesAdder.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ActualFakeOverridesAdder.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualCollector.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualCollector.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualCollector.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualCollector.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualLinker.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualLinker.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualLinker.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/ExpectActualLinker.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FakeOverrideRebuilder.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FakeOverrideRebuilder.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FakeOverrideRebuilder.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FakeOverrideRebuilder.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FakeOverridesActualizer.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FakeOverridesActualizer.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FakeOverridesActualizer.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FakeOverridesActualizer.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FunctionDefaultParametersActualizer.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FunctionDefaultParametersActualizer.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/FunctionDefaultParametersActualizer.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/FunctionDefaultParametersActualizer.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrActualizer.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrActualizer.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrActualizer.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrActualizer.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrActualizerUtils.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrActualizerUtils.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrActualizerUtils.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrActualizerUtils.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationConflictingDefaultArgumentValueChecker.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationConflictingDefaultArgumentValueChecker.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationConflictingDefaultArgumentValueChecker.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationConflictingDefaultArgumentValueChecker.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationMatchingChecker.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationMatchingChecker.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationMatchingChecker.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualAnnotationMatchingChecker.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualChecker.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualChecker.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualChecker.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualChecker.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualCheckers.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualCheckers.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualCheckers.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/IrExpectActualCheckers.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/irConstExpressionValuesEqualityChecker.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/irConstExpressionValuesEqualityChecker.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/irConstExpressionValuesEqualityChecker.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/irConstExpressionValuesEqualityChecker.kt
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/irExpectActualCheckersUtils.kt b/compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/irExpectActualCheckersUtils.kt
similarity index 100%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/checker/irExpectActualCheckersUtils.kt
rename to compiler/ir/ir.actualization/src/main/kotlin/org/jetbrains/kotlin/backend/common/actualizer/checker/irExpectActualCheckersUtils.kt
diff --git a/settings.gradle b/settings.gradle
index 6def09cfc3e..8ea82230661 100644
--- a/settings.gradle
+++ b/settings.gradle
@@ -66,6 +66,7 @@ include ":benchmarks",
         ":compiler:ir.ir2cfg",
         ":compiler:ir.objcinterop",
         ":compiler:ir.backend.common",
+        ":compiler:ir.actualization",
         ":compiler:ir.serialization.common",
         ":compiler:ir.serialization.jvm",
         ":compiler:ir.serialization.js",
@@ -668,6 +669,7 @@ project(':compiler:ir.psi2ir').projectDir = "$rootDir/compiler/ir/ir.psi2ir" as
 project(':compiler:ir.ir2cfg').projectDir = "$rootDir/compiler/ir/ir.ir2cfg" as File
 project(':compiler:ir.objcinterop').projectDir = "$rootDir/compiler/ir/ir.objcinterop" as File
 project(':compiler:ir.backend.common').projectDir = "$rootDir/compiler/ir/backend.common" as File
+project(':compiler:ir.actualization').projectDir = "$rootDir/compiler/ir/ir.actualization" as File
 project(':compiler:backend.js').projectDir = "$rootDir/compiler/ir/backend.js" as File
 project(':compiler:backend.wasm').projectDir = "$rootDir/compiler/ir/backend.wasm" as File
 project(':compiler:backend.jvm').projectDir = "$rootDir/compiler/ir/backend.jvm" as File