What is the monetary penalty for not having insurance? Did you only have health insurance for part of the year? CPA Mariah Nielsen from Utah Association of Certified Public Accountants UACPA.org walks us through the complications of the Affordable Care Act. There's a lot of extra paperwork for everyone whether you've carried health insurance or not; so having a CPA to guide you is important. And how about business owners? How does 'Obama Care' affect you?