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Defined Contribution Account Manager Nova 401(k) Associates
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Minimum Value Plans Without Hospital or Physician Services (PDF)
McGraw Wentworth 
[Guidance Overview] Nov. 12, 2014
"As it stands today, if an employer offers affordable, minimum value coverage to full-time employees, any employees eligible for that coverage are blocked from receiving subsidies in the Marketplace. However, employees are not required to treat plans without inpatient hospital or physician services as minimum value plans when determining their eligibility for tax credits in the Marketplace. For 2015 only, employees may be able to purchase subsidized coverage, and there will be no penalties assessed for the employer."
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