PPACA radically changes the way health, accident and sickness insurance is to be bought, sold and provided in the U.S., principally by reorganizing the commercial health insurance marketplace, generally starting June 21, 2010, and ending December 31, 2013. Then, effective January 1, 2014, PPACA will require most employers to provide employment-based health insurance coverage -- or pay a potentially substantial penalty. For all but the largest employers, providing health insurance coverage will involve purchasing group coverage from a newly-reorganized health insurance marketplace. In the interim, employers must cope with a number of transitional issues and coverage changes without losing sight of the bigger changes headed everyone's way in 2014. Baker Hostetler's Employee Benefits Team prepared an Employer Advisory that provides a series of assessments and identifies key issues employers should address to avoid being caught out of position. Its focus is on what employers need to do before 2014 arrives.