What is a Comma Separated Value (CSV) File?
The Comma Separated Value (CSV) file is also referred to as a “flat file” or “comma delimited file.” Computer systems use this type of file to pass information back and forth between databases. Each line represents one entry or record; a comma separates each field within a record. In this case, there will be at least one record for each early retiree that the Plan Sponsor wishes to submit for reimbursement and a comma in-between each of the data elements.