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The lower middle perversity is $\bar{m}(k)=\lfloor (k-2)/2\rfloor$. The complementary upper middle perversity is $\bar{n}(k)=\lceil (k-2)/2\rceil$, and $\bar{m}(k)+\bar{n}(k)=k-2$. They agree at even codimensions.

Put $B=\partial M$ and let $v$ be the cone vertex. Specify the convention away from the Witt case: first take intersection cohomology to mean the hypercohomology of the intersection complex $I{C}_{\bar{m}}$, normalized in degree zero on the regular stratum. The lower middle perversity at the vertex is $\bar{m}(2m+1)=m-1$. The standard local cone calculation for this convention saysand restriction to $U\simeq B$ is the identity below the cutoff. Here this can also be read directly from the construction $I{C}_{\bar{m}}={\tau }_{\le m-1}R{j}_{\ast }\mathbb{Q}$, with $j:\hat{M}\setminus \{v\}\hookrightarrow \hat{M}$: punctured conical neighbourhoods retract onto $B$, and the truncation discards the degrees above $m-1$.

Define relative intersection cohomology as the hypercohomology of the homotopy fibre of restriction, namely $R\Gamma (\hat{M},\hat{U};IC)=\mathrm{Cone}(R\Gamma (\hat{M};IC)\to R\Gamma (\hat{U};IC))[-1]$. Restricting to the pair $(M,U)$ gives a map to the corresponding ordinary relative cohomology, since $IC{|}_M={\mathbb{Q}}_M$. The induced map of exact triangles gives the requested commutative diagram:Both rows are long exact cohomology sequences of a pair. Commutativity includes the connecting homomorphisms, because they arise from the same map of restriction cones, with a common sign convention. The relative vertical maps are isomorphisms: excision removes the common conical neighbourhood, leaving precisely the manifold pair outside it, where $IC$ is constant. Also the collar retracts onto $B$, so $H^{\ast }(M,U)\cong H^{\ast }(M,B)$.

The only possible nonmanifold stratum is $v$, with link $B$ of dimension $2m$. Since intersection homology of a manifold is ordinary homology, the exact necessary and sufficient condition isThe equivalence with the defining $H_m(B;\mathbb{Q})=0$ follows from the universal coefficient theorem for cohomology over $\mathbb{Q}$. In the Witt case the cone restriction is an isomorphism through degree $m$, since both degree-$m$ groups are zero. Comparing the two exact rows, or applying the Five lemma to each five-term segment, gives $I{H}^i(\hat{M})\cong H^i(M)$ for $i\le m$. For $i>m$, both $I{H}^{i-1}(\hat{U})$ and $I{H}^i(\hat{U})$ vanish, so the top row identifies the absolute group with the relative one. HenceWithout the Witt hypothesis, comparison still gives $I{H}_{\bar{m}}^i(\hat{M})\cong H^i(M)$ for $i<m$. At degree $m$ the upper row readsThe lower row identifies the quotient by $\mathrm{im}\delta$ with the image of the relative-to-absolute map. In higher degrees both cone terms vanish. Thus the full lower-middle Deligne answer isFor clarity, if $I{H}^i$ is instead defined as the linear dual of the lower-middle intersection chains of question 1, it corresponds to the complementary upper middle perversity Deligne sheaf. Its cone group retains $H^m(B)$ as well. The same diagram then givesEquivalently the exceptional group is $H^{m+1}(M,B)/\mathrm{im}(H^m(B)\stackrel{\delta }{\to }{H}^{m+1}(M,B))$. These conventions agree under the stated Witt condition, explaining why that condition removes the ambiguity.

Take the solid torus $M=S^1\times D^2$, whose boundary is the two-dimensional torus $B=T^2$. Its ordinary cohomology is $H^0(M)=H^1(M)=\mathbb{Q}$, zero otherwise; Poincare duality for a manifold with boundary gives $H^2(M,B)=H^3(M,B)=\mathbb{Q}$ and all other relative groups zero. The lower-middle Deligne formula givesThus degrees one and two have different dimensions, so there can be no three-dimensional Poincare duality. In the dual-lower-chain convention the dimensions are $(1,1,0,1)$, which likewise fail duality. Both computations exhibit the obstruction $H^1(T^2)={\mathbb{Q}}^2\ne 0$.

The upper middle perversity is $\bar{n}(k)=\lceil (k-2)/2\rceil$. It differs from the lower middle perversity by one at odd codimensions, and is complementary to it.