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CMS-frozen federal standardization (1990 NAIC)

Medigap plan letters A through N

Since the 1990 NAIC Medicare Supplement Standardization Act, every federal Medigap plan letter covers a federally-frozen set of benefits. The matrix below is verbatim from medicare.gov. Plans C and F are closed to people newly Medicare-eligible on or after 2020-01-01 per MACRA 2015. Massachusetts, Minnesota, and Wisconsin do not use the federal letter system — see your state page.

Federal Medigap plan-letter benefits matrix (Plans A–N, CMS-standardized).
BenefitABCMACRA grandfatheredDFMACRA grandfatheredGKLMN
Part A coinsurance and hospital costs (up to an additional 365 days after Medicare benefits are used up)
Part B coinsurance or copayment50%75%See note
Blood (first 3 pints)50%75%
Part A hospice care coinsurance or copayment50%75%
Skilled nursing facility care coinsurance50%75%
Part A deductible50%75%50%
Part B deductible
Part B excess charges
Foreign travel emergency (up to plan limits)
Out-of-pocket limit (applies to Plans K and L only)

Reading the matrix: ✓ = the plan covers 100% of the federally-defined benefit; 50%/75% = the plan pays that share of the benefit; ✗ = the plan does not cover the benefit. Plans C and F are closed to people newly eligible for Medicare on or after 2020-01-01 per MACRA 2015 grandfathering. Massachusetts, Minnesota, and Wisconsin do not use the federal 10-letter system; see your state page for the state-specific Medigap structure.

Plan footnotes

  • 1. Plan N · Part B coinsurance or copayment: Plan N pays 100% of the Part B coinsurance, except for a copayment of up to $20 for some office visits and up to a $50 copayment for emergency room visits that don't result in inpatient admission. (Verify CMS dollar amounts at annual review cron.)
  • 2. Plan C · Part B deductible: Plans C and F are closed to new Medicare-eligible beneficiaries on or after 2020-01-01 per MACRA 2015. Beneficiaries first eligible for Medicare BEFORE 2020-01-01 may still purchase Plans C and F.
  • 3. Plan F · Part B deductible: Plans C and F are closed to new Medicare-eligible beneficiaries on or after 2020-01-01 per MACRA 2015. Beneficiaries first eligible for Medicare BEFORE 2020-01-01 may still purchase Plans C and F.
  • 4. Plan K · Out-of-pocket limit (applies to Plans K and L only): Plans K and L include an annual out-of-pocket limit. After the limit is met for the calendar year, Plan K (or L) pays 100% of covered services for the remainder of the year. For 2026, the Plan K limit is $8,000 and the Plan L limit is $4,000 (per CMS K & L Out-of-Pocket Limits Announcement, October 2025; statutory basis 42 U.S.C. § 1395ss(w)(2)).
  • 5. Plan L · Out-of-pocket limit (applies to Plans K and L only): Plans K and L include an annual out-of-pocket limit. After the limit is met for the calendar year, Plan K (or L) pays 100% of covered services for the remainder of the year. For 2026, the Plan K limit is $8,000 and the Plan L limit is $4,000 (per CMS K & L Out-of-Pocket Limits Announcement, October 2025; statutory basis 42 U.S.C. § 1395ss(w)(2)).

2026 plan-year dollar amounts

CMS-published 2026 figures referenced across the plan-letter pages.

Part A deductible (2026)
$1,736
Part B deductible (2026)
$283
Plan K out-of-pocket limit
$8,000
Plan L out-of-pocket limit
$4,000

Each plan letter, at a glance

Click a plan letter for the full benefits page, the CMS-cited covered-benefits matrix for that letter, and the state-availability note (which states do not sell that plan in its federal form).

The federal-baseline Medigap plan — every insurer must offer it

Read the Plan A page →

Plan A plus the Part A deductible

Read the Plan B page →

Plan CMACRA grandfathered

Comprehensive coverage — closed to new enrollees as of 2020-01-01

Read the Plan C page →

Comprehensive without Part B deductible coverage

Read the Plan D page →

Plan FMACRA grandfathered

Most comprehensive — closed to new enrollees as of 2020-01-01

Read the Plan F page →

The de facto comprehensive choice for newly-eligible beneficiaries

Read the Plan G page →

Cost-sharing plan with a federal annual out-of-pocket limit

Read the Plan K page →

Cost-sharing plan with a federal annual out-of-pocket limit (richer than K)

Read the Plan L page →

Mid-tier comprehensive — covers half the Part A deductible

Read the Plan M page →

Cost-conscious comprehensive with copays for office and ER visits

Read the Plan N page →

Most-asked plan letter comparisons

The four pairings beneficiaries most commonly weigh under the federal A–N system. Each link jumps to the Related-plans section on that plan’s page.