"It might seem like common sense that top U.S. Olympic athletes would have excellent health insurance to cover potentially serious injuries and illnesses. But it turns out that the health plan for about 900 elite athletes -- provided through the U.S. Olympic Committee -- fails to meet minimum requirements of the Affordable Care Act.... When it became apparent in recent months that athletes could face penalties for the 2014 tax year for having inadequate coverage -- through no fault of their own -- federal health officials decided to grant exemptions to all affected athletes who apply[.]"