"The relief applies to all employees (whenever hired) who would be eligible for coverage (whether or not they take the coverage) before the first day of the 2014 fiscal plan year if the following conditions have been satisfied: [1] The health plan must have been a fiscal year plan, as of December 27, 2012, and the plan meets Minimum Value and is Affordable by the 1st day of the 2014 fiscal plan year. [2] (a) the fiscal year plan (including any other fiscal year plans that have the same plan year) was offered to at least 1/3 of the employer's employees (full-time and part-time) at the most recent open season or (b) the fiscal year plan covered at least 25% of the employer's employees[.]"

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