LINE 14 SCENARIO WORKBOOK
Reporting year / employer / internal employee reference:
Month or months:
Plan / arrangement:
Offer start and end dates:
MEC and minimum-value evidence:
Employee offer / spouse offer / dependent offer:
Spousal condition and effective date:
Special arrangement requiring separate review:
Enrollment fact, recorded separately:

DECISION
Plain-language scenario:
Official instruction edition / applicable definition:
Selected code / months:
Evidence references:
Reviewer / actual decision date:
Missing fact / owner:

CROSS-CHECK
[ ] Every month has a reviewed treatment
[ ] Midmonth events considered
[ ] All-year entry matches all months
[ ] Waiver not treated automatically as no offer
[ ] Similar records checked after a shared-rule change