Aetna Inc. will become on Thursday the latest big health insurer to report how it wrapped up 2012 and how it expects results to shake out this year, as the industry prepares for the start of expanded coverage and new taxes under the health care overhaul.

WHAT TO WATCH FOR: The health care overhaul takes key steps toward its goal of covering millions of people next year, when the state-federal Medicaid program expands, and people shopping in the individual insurance market or for coverage through a small employer will be able to buy coverage on new online exchanges.

The overhaul also will impose new fees and coverage restrictions on insurers. Aetna competitor WellPoint Inc. has already said it expects to spend about $300 million this year preparing for the coverage expansions and changes.

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