[
  {
    "id": "hrac-employees-2026",
    "value": 261000,
    "unit": "participating employees",
    "period": "January 2026",
    "kind": "reported count",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 8",
    "limitation": "Known participating employees in the report's observed market; not a national census.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-covered-lives-2026",
    "value": 402000,
    "unit": "covered lives",
    "period": "January 2026",
    "kind": "derived estimate",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 8",
    "limitation": "Uses 1.54 covered-life factor; not 402000 unique submitted member records.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-ale-aggregate-growth",
    "value": 108,
    "unit": "percent",
    "period": "2025–2026",
    "kind": "expanded contributor comparison",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 9",
    "limitation": "Contributor base changed; not national same-population growth.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-ale-cohort-growth",
    "value": 39,
    "unit": "percent",
    "period": "2025–2026",
    "kind": "prior-year contributor cohort",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 9",
    "limitation": "Repeated contributor group, not a random national employer sample.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-nonale-cohort-growth",
    "value": 33,
    "unit": "percent",
    "period": "2025–2026",
    "kind": "prior-year contributor cohort",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 9",
    "limitation": "Repeated contributor group, not a random national employer sample.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-allowance-median",
    "value": 459,
    "unit": "USD per covered life",
    "period": "2026",
    "kind": "sample median",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 6",
    "limitation": "ICHRA and QSEHRA, on- and off-Exchange; not per employee or a national recommendation.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hrac-premium-median",
    "value": 567,
    "unit": "USD per covered life",
    "period": "2026",
    "kind": "sample median",
    "source_id": "HRAC-2026-REPORT",
    "locator": "page 6",
    "limitation": "ICHRA and QSEHRA, on- and off-Exchange; not an employer-specific premium.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "ebri-sample",
    "value": 984,
    "unit": "benefits decision-makers",
    "period": "March 19–May 5, 2026",
    "kind": "survey sample",
    "source_id": "EBRI-2026",
    "locator": "page 5",
    "limitation": "Online employer survey with three defined segments; interest after a standardized description is not actual adoption.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "irs-2027-percentage",
    "value": 10.22,
    "unit": "percent",
    "period": "plan years beginning in 2027",
    "kind": "federal rule",
    "source_id": "IRS-2027",
    "locator": "section 3.02",
    "limitation": "Requires appropriate affordability calculation; not an employer savings estimate.",
    "reviewed_at": "2026-09-11"
  },
  {
    "id": "hs-ytd-growth",
    "value": 58,
    "unit": "percent",
    "period": "2026 mid-year update",
    "kind": "company-reported channel growth",
    "source_id": "HS-MIDYEAR-2026",
    "locator": "company-channel post",
    "limitation": "Enrollment flowing through HealthSherpa; not independently audited national growth. Exact post date not displayed.",
    "reviewed_at": "2026-09-11"
  }
]