"Under current rules, self-insured group plans cannot offer dental or vision coverage unless employees pay a separate, at least nominal, premium for the coverage. The proposed rule would eliminate this requirement so that self-insured plans can offer oral and vision coverage without an additional payment.... The proposed rule would permit an employee who cannot afford employer coverage to get subsidized coverage through the exchange but also receive 'wraparound' coverage from the employer as excepted benefits to supplement the exchange coverage. To qualify as excepted benefits, however, the wraparound coverage must meet certain conditions intended to keep employers from using wraparound coverage to replace group medical coverage and to require employers to offer their lower-income employees comparable coverage to higher-income employees."