ROW = 28, Name = James  King 
If any data element in Form 1095C 'MonthlyOfferCoverageGrp' (JanOfferCd through DecOfferCd) has a value of "1B", or "1C",
or "1D" or "1E", or "1J", or "1K", then the corresponding data element in 'MonthlyEmployeeRequiredContriGrp' (JanuaryAmt
through DecemberAmt) or 'AnnlEmployeeRequiredContriAmt' must have a value.

