This year, the HHS has issued a truckload full of directives, at the "discretion of the Secretary," about new federal guidelines relative to continued implementation of the Act (PPACA).

The frenzy of activity and paperwork surrounding these new initiatives has been staggering and almost overwhelming to states, businesses, advisors, agents and brokers, legal and financial analysts, employers and virtually everyone else who is concerned about how health care is going to shake out by 2014. And that is assuming that the Supreme Court doesn't toss the whole mess into the depths of a legal abyss dependent upon on whether the Act stands or falls based on the Court's consideration and interpretation of its Constitutionality.

In light of the new legislation, much of it being made up as time goes along each day, it behooves all stakeholders to step back before the end of this calendar year to analyze what may work best for the potential outcomes and what is already in place. Regardless of your feelings about ObamaCare, the reality is that the industry is moving toward permanent adoption of some of its tenets, whether good or bad. And, what is its interpretation by the ever fickle voting public? How do most Americans view the health care Act?