The employer mandate of the Affordable Care Act will be fully implemented for most larger employers by January 1, 2015. Right now, though, it's causing concern and anxiety for many business owners who say that they don't understand how the new law works or how they're going to pay for it. Business owners want to comply with the law, but they aren't sure of the best way to do so. Author and employment law attorney Mario K. Castillo has written an objective nuts-and-bolts comprehensive guide to give employers information about what they need to do now and what they will need to do going forward. By providing a Q/A primer, chapters that go in-depth on each topic, and summaries, you can learn as much or as little as you like or have time for. The information is annotated with citations for exploring even further, and by keeping politics and lofty policy discussions out of the content, readers gain a more balanced understanding of the real world tasks ahead. Mario Castillo works with actual cases on a daily basis and provides the reader with the benefit of that experience in implementing healthcare reform changes from the perspective of many business owners. The Affordable Care Act is not an easy law for business owners to implement, but reading this book will bring them closer to understanding what decisions they need to make in setting up and complying with the employer mandate. It also provides a practical view of the potential penalties, pitfalls, and alternatives at a much more inexpensive cost compared to any other legal handbook on the Affordable Care Act. While the mandate has been delayed, it has not been cancelled. This is not a policy or political book, it is a manual for employers who want to get beyond political agendas and focus on how this new law will affect their bottom line.