Are large employers subject to the same “metallic plan” actuarial value requirements as small groups?

No. The actuarial value categories (Platinum, Gold, Silver, Bronze) only apply in the individual and small group markets.

The actuarial value of the plan is a factor, though, in determining whether the plan offered by an applicable large employer provides minimum value (for purposes of the 4980H-b requirement).

From the IRS: An employer-sponsored plan provides minimum value if it covers at least 60 percent of the total allowed cost of benefits that are expected to be incurred under the plan. See Notice 2014-69 for additional guidance regarding whether an employer-sponsored plan provides minimum value coverage if the plan fails to substantially cover in-patient hospitalization services or physician services. Here’s the link: https://www.irs.gov/affordable-care-act/employers/minimum-value-and-affordability

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