As a tax professional, I will be responsible for making sure that my tax clients are pointed in the right direction regarding this very confusing law. One of the things that I did upon realizing that the law would affect all of my clients was to get an insurance license as well. I have read about the law in accountancy publications. I have attended classes put on by the insurance industry, and I have attended many tax seminars regarding the way that this law is evolving over the years since its inception. Dr. Wagner's short, inexpensive book is simple enough to be understood by everyone. But the quality of her research and benefits experience is such that she directs you to more detailed knowledge with accuracy and expertise. It is a good book to recommend for your clients, because the most likely questions are answered specifically. There are links to each state's exchange information. There is a list of required benefits for a qualifying plan. There is an estimation of what the real costs of healthcare are going to be for the least expensive plan with a normal doctor visit. She reviews the income limits for receiving a premium tax credit. There is a frank discussion of the alternatives to participation. And she manages to avoid judgment as well, just giving out the facts as she encounters them, without dwelling on the negative implications. It is an excellent starting point for understanding this confusing and controversial law.