"For a non-applicable large employer interested in a non-grandfathered small group policy or an individual interested in coverage through an Exchange, beginning in 2014, all [Qualified Health Plans] will offer [Essential Health Benefits (EHBs)]. Through the standardization of the coverage tiers and the application of actuarial value standards, the plans will be subject to cost-sharing limits and a de minimis variation of +/- 2 percentage points. Small employers and individuals are expected to be able to compare health plans and costs in a more straight forward manner. For applicable large employers, none of the EHB Package applies. Instead, the health insurance offered must meet the MV and affordability guidelines established in order for an employer to not be subject to [penalties]."