…..”employer-sponsored plans with nonstandard features would be able to generate an initial value using a calculator and then engage a certified actuary to make appropriate adjustments that take into consideration the nonstandard features.”
http://www.irs.gov/irb/2012-20_IRB/ar08.html#d0e632
Editor’s Note: A self-funded employer who seeks to provide the minimum actuarial value of their health plan under ObamaCare will need to obtain an actuarial certification.