The employer mandate of the Affordable Care Act will be fully implemented by January 1, 2015. But right now, it's causing concern and anxiety for many business owners who say they don't understand how the new law works, or how they're going to pay for it. Business owners want to "do the right thing." Author and employment law attorney Mario K. Castillo has written an objective nuts and bolts business guide to give employers information about what they need to know, what they need to do now, and what they will need to do going forward. The Affordable Care Act is not an easy law for business owners to implement. But reading this book will bring them closer to understanding the decisions they need to make in setting up and complying with the employer mandate, as well as, a practical view of the potential penalties, pitfalls, and alternate routes. While the mandate has been delayed, it has not been cancelled. Business owners need to take advantage of the extra time to make sure they get it right in January 2015.