Employers can offer different levels of coverage to different categories of employees, but they must ensure that the coverage meets the minimum value and affordability standards set by the ACA. However, any distinctions in the benefits offered must not be discriminatory. For example, an employer could offer different health plans to managerial and non-managerial employees, or to different geographic locations, as long as these differences are based on legitimate business classifications and all plans offered meet the necessary criteria under the ACA.