A plan that counts as minimum essential coverage under the Affordable Care Act and that also provides minimum value would be considered major medical coverage. Most minimum essential coverage plans also provide minimum value, but some employers choose to offer skimpy (mini-med) coverage that is technically minimum essential coverage (since it's offered by an employer), but that does not provide minimum value. These employers are subject to a penalty under the employer mandate, and the plans they offer cannot be considered major medical coverage.