Effect handlers enable powerful control flow patterns by capturing and resuming continuations, but no control flow analysis exists for programs using them. Applying existing approaches for other delimited control operators would either lose precision through CPS translation or be computationally intractable. We present HMCFA, the first practical control flow analysis for effect handlers based on big-step semantics. Our key technical contributions are: (1) a big-step semantics for effect handlers that allocates denotables and continuations in an explicit store to avoid unbounded syntactic growth, enabling systematic abstraction in the style of Abstracting Definitional Interpreters (ADI); we prove this semantics equivalent to Bauer and Pretnar's substitution-based big-step semantics. (2) A two-component timestamp that tracks both the current call context and the context in which each handler was installed, so that when an operation is dispatched to a handler, its analysis reflects the invocation context that installed it. We prove our concrete semantics equivalent to Bauer and Pretnar's and establish soundness of our abstraction via address freshness. An evaluation on Koka benchmarks shows that our address space has good precision even without context sensitivity, but that our timestamp can close most of the remaining gap in precision while still being tractable on our benchmark suite. An evaluation on Koka benchmarks shows that our address space has good precision even without context sensitivity, but that our timestamp can close most of the remaining gap in precision while still being tractable on our benchmark suite.

@article{WhitingG26,
  title = {HMCFA: A Precise and Practical Big-Step Control Flow Analysis for Effect Handlers},
  author = {Tim Whiting and Kimball Germane},
  journal = {Proceedings of the ACM on Programming Languages},
  volume = {10},
  number = {ICFP},
  year = {2026},
  doi = {10.1145/3828703}
}