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Coverage targets generally refer to the tiers and coverage amounts that a benefits plan offers to its participants. In the context of employee benefits, coverage targets define the specific levels of coverage available under a health plan, including how much is covered for different types of medical services, preventive care, prescription drugs, and other health-related expenses.

The tiers usually represent varying levels of benefits, such as individual and family coverage, as well as different cost-sharing arrangements that may be tiered based on employee choice, employer contributions, or other factors. This framework helps employers and employees to understand the extent of the benefits provided, allowing for better decision-making regarding health care options.