This is the source and explicitly outlines "Is there any risk of funds being frozen or lost?"
https://github.com/bitcoin/bips/pull/2017/files?short_path=47c8e9a#diff-47c8e9acbd5c27c90120ebfd3765481b9ca47b3f2e74f4d7e674993937d6c490
Most of the technical discussion is here
https://gnusha.org/pi/bitcoindev/7U8YuMopR73k4XRYBA8DjhaGLJkyKPuXpxW9p7vmH45JHEyIj_oE_t4xk99hrNdvMGghpmooAMXOmWGaZ4UkwHPndzrpzIL0SX2SoTf0l3w=@proton.me/T/#m84a4f2f5ec4dc33be92b9030039b0025d77f56d1
and explanations are int he BIP 110 on Github. (110 and 444 are the same thing but instead of 444 the soft fork got number 110 assigned from Core)