II. Minimum Essential Coverage, Minimum Value and Affordability (Sections 5000A & 36B)
MEC, MV and affordability are defined under Code provisions other than section 4980H, but all relate to the determination of liability under section 4980H, and accordingly are summarized briefly in this section of the preamble (but are more fully described in other cited guidance) Download plattdeutsche hörspiele for free. Specifically, for purposes of section 4980H, an employer is not treated as having offered coverage to an employee unless the coverage is MEC adventsbilder to. Moreover, under section 36B, an individual who is offered employer coverage but instead purchases coverage under a qualified health plan within the meaning of section 1301(a) of the Affordable Care Act on an Exchange may be eligible for a premium tax credit if the household income of the individual’s family falls within certain thresholds and the coverage offered by the employer either does not provide MV or is not affordable herunterladen. While an individual may purchase coverage under a qualified health plan on an Exchange without regard to whether the individual is eligible for a premium tax credit, an employer’s potential liability under section 4980H is affected by the individual’s purchase of coverage on an Exchange only if the individual receives a premium tax credit srf film herunterladen.