Beginning in 2014, eligible individuals who purchase coverage under a qualified health plan through an Affordable Insurance Exchange may receive a premium tax credit under section 36B of the Internal Revenue Code.  Individuals generally may not receive a premium tax credit if they are eligible for affordable coverage under an eligible employer-sponsored plan that provides “minimum value.”  The IRS issued regulations on April 30 providing guidance to individuals on how to determine whether a particular group health plan provides minimum value and whether it is affordable.  Importantly, the guidance also discusses how wellness incentives may affect the affordability or minimum value measurement of a particular group health plan.