I wish I could say this is simply President Obama and Secretary Sebelius trying to implement the ACA the right way, the first time. But this appears to be the Treasury Department holding the law hostage because they can't (don't want to?) deal with the new business taxation and reporting issues. The rest of the law (and the people it aims to help) will suffer because of this delay. Sadly this isn't the first time that the Administration has put business/revenue interests in front of the interests of ordinary Americans.