Health Care Reform Website

What is Minimum Value?

A group health plan provides minimum value if the plan’s share of the total allowed costs of benefits is at least 60% and the plan provides substantial coverage of inpatient hospital and physician services. For example, a plan with a minimum value of 90% covers all but 10% of the benefit costs. The remaining 10% is the employee cost-sharing portion.

For information about the methods available for calculating minimum value, see our Briefing linked below.

Additional Information

IRC §4980H Calculating Minimum Value
     This Briefing describes the methods available for determining whether a group health plan provides minimum value.