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Affordability Review File

Records residence, benchmark plan, allowance, safe harbor method, assumptions, result, reviewer, and date.

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ALE / affordability / FTE
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Purpose

Record affordability assumptions and results.

Intended user

ESP broker, CV, finance, legal

When to use it

ALE design, annual affordability test, renewal

Inputs needed

  • Lowest-cost silver plan, employee residence, contribution amount, safe harbor, plan year

Outputs

  • Assumptions, reviewer/date, result, retained evidence
Evidence to retain
  • Source or template version
  • Assumptions and reviewer notes
  • Completed external record or export

Related notices/sources

  • ACA employer affordability sources

Related resources

HRB Compliance File Index

General educational disclaimer

© 2026 Helping Health, Inc. All rights reserved. HRB materials are provided for general educational and operating-model purposes only. They should not be construed as legal, tax, accounting, payroll, Medicare, carrier, fiduciary, or compliance advice. Employers, advisors, and other parties should consult qualified professionals regarding their specific facts and circumstances.