ACA : While Exporting ACA files, If the field is Marked as Required and value of that field is blank, not populate complete row

While working on ACA Prime file Automation, we come across one requirement that, if the PlanCodeOfferedEmployeeOnly is blank then that row should not get populate on file.

Current Implementation: We can not mark any field as Required field in Export. So we can not handle this. But there is IsRequired checkbox on add field screen.

Expected Implementation: While adding any field field to export template, there is one check box ISRequired which we are using only in Import functionality.
ACA team is going to used same field to mark any field as required field. If field is marked as Required and value of that field is blank then compete row will not get populated on file.

We are implementing for only ACA files.