The IRS and Treasury have issued Notice 2014-69, which provides that employer-sponsored health plans that do not provide substantial coverage for in-patient hospitalization services or for physician services (or for both) do not meet the minimum value requirement of Section 36B.  The Notice states that the IRS and Treasury propose to amend regulations relating to minimum value to provide for this change.  The IRS and Treasury intend to finalize regulations in 2015.