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'Minimum Value' Plans Must Have Hospital and Physician Coverage
Health Affairs Link to more items from this source
[Guidance Overview]
Nov. 4, 2014

"If an employer has entered into a binding written commitment to offer, or has already begun enrolling employees in, a non-hospital/non-physician plan for a plan year that begins no later than March 1, 2015, the employer will not be penalized if the plan is otherwise legal.... Employers that offer only such coverage may not state or imply in any disclosure to employees that such a plan precludes an otherwise eligible employee from receiving premium tax credits. Employers who have already made disclosures stating or implying this must correct such disclosures in a timely fashion."

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