In many ways, 2014 was a pivotal year for PPACA, as most majorreforms came online in the past 11 months. Among the facetsimplemented were the Health Insurance Tax, subsidies, state andfederal exchanges, minimum standards, health care co-ops, Medicaidexpansion and new rules for wellness programs, minimum waitingperiods and several market reforms. There were lots of problems,and the government tacked on plenty of last-minute changes andextensions in an effort to smooth the implementation. It allresulted in a flood of negative press for PPACA. Public perceptionhas fallen so far that polls now consistently show that around 60percent of Americans don't favor the law.

It's fair to say that health care workers, insurance brokers andagents, consumers, government regulators and President Obama hope2015 will unfold more smoothly. On tap for next year is arelatively minor facet of PPACA set to start on Oct. 15—a 23percent increase in the Children's Health Insurance Program matchrate up to a cap of 100 percent, according to the Kaiser FamilyFoundation.

The main issues for Obamacare in 2015 revolve around howemployers and benefits professionals handle the employer mandateand related compliance issues. Also on their plate will be workingwith employers and employees struggling with canceling policies orcanceled policies as extensions lapse. And there are tweaks comingfor the state and federal exchanges, too.