"A wide array of coverage is considered applicable coverage under Section 4980I, including health flexible spending accounts, Archer medical savings accounts, health savings accounts, governmental plans, coverage for on-site medical clinics, retiree coverage and multiemployer plans, the notice said.... The agencies expect to include employer contributions to HSAs and Archer MSAs in applicable coverage, and exclude employee after-tax contributions to HSAs and Archer MSAs. In addition, Treasury and the IRS said they anticipate future proposed rules will exclude on-site medical clinics 'that offer only de minimis medical care to employees' from applicable coverage."