A great deal of ink has been expended discussing the Patient Protection and Affordable Care Act. The most visible topics are the pending constitutional challenge to the individual mandate now pending in the U.S. Supreme Court and the impact of PPACA on the presidential election. Much additional ink has been expended on analyses of the impact of PPACA on health care delivery systems, the scope of mandated health care benefits and the structure of the health coverage market.

Here we consider PPACA through a narrow focus: the impact of the federal health care reform law on California law firms and sole practitioners as purchasers of health coverage. From this perspective, the key provisions of PPACA are:

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