"The proposed rule [1] clarifies that reporting of minimum essential coverage is not required if an individual is covered by more than one MEC plan or program provided by the same reporting entity.... [2] provides that reporting is not required for MEC if the MEC is only available if a covered individual is also covered by other MEC for which reporting is required.... [3] clarifies that the initial solicitation [of a covered individual's TIN] must be made at the time the reporting entity receives a substantially complete application for coverage ... from or on behalf of an individual not already provided coverage."