The document discusses key aspects of the Affordable Care Act (ACA) including its goals of expanding coverage, increasing the level of care provided, and controlling costs. It outlines where the implementation of the ACA currently stands, including expanded preventative services and dependent coverage. It also discusses what provisions are upcoming, such as the individual mandate in 2014 and insurance exchanges beginning in 2015. The document raises questions for businesses and provides suggestions on what businesses can do in response to health care reform, including educating themselves, promoting wellness programs, and considering changing health insurance philosophies.