For one-third of America's private companies, it's too soon to tell how the health care reform act will impact their bottom line. And the lucky 20 percent that anticipate above-average revenue growth say there won't be a notable financial impact.

Still, PricewaterhouseCoopers' Private Company Trendsetter Barometer shows nearly half (47 percent) of executives surveyed say the PPACA may have a financial impact on their business. Most of them – 70 percent – have begun reviewing their health care benefit plans in light of reform, but 55 percent have not yet determined what changes need to be made to their companies' plans. Only 15 percent have started to take action.

The Barometer couldn't point to exact provisions CEOs say would impact their company. "Although we're seeing CEOs begin to review their options and healthcare strategy, on the whole they're uncertain about how significant an impact the provisions will have on their organization," says Ken Esch, a partner in PwC's Private Company Services practice.