"The [IRS] has revisited its fascination with so-called Minimum Value (MV) Lite plans that, as originally designed, claimed to satisfy the [ACA's] minimum value health plan standard without covering inpatient hospitalization or physician services.... Under new proposed rulemaking, plans that relied on transition relief for 2015 won't meet the minimum value standard for 2016 unless the coverage is 'substantial' for both inpatient hospitalization and physician services. The IRS has yet to define 'substantial,' but has asked for comments on this issue."