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Update on Essential Health Benefits and Actuarial Determinations (PDF)
McGraw Wentworth 
[Guidance Overview] Jan. 15, 2013
"Beginning in 2014, non-grandfathered individual and small group health plans in or outside an Exchange must cover EHBs. The definition of a small group may differ from state to state. Most states will define it, in 2014 and 2015, as an employer with fewer than 50 employees. In 2016, small groups will be defined as fewer than 100 employees. Few states plan to adopt the 100-employee threshold in 2014."
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