Next, we return to the impact of the new health care reform law -- tonight, how employers are preparing to comply with new rules that require them to insure their employees.Even though some portions of the mandate have been delayed, many employers remain frustrated.NewsHour's economics correspondent, Paul Solman, looks at the bottom line for different business owners, part of his Making Sense of financial news.At Rock Bottom Brewery in Omaha, Neb., restaurant owner Greg Cutchall didn't mince words when it came to the Affordable Care Act.The law, the way it's written today, I think should be scrapped.Cutchall's main gripe is with the so-called employer mandate, which obliges firms with 50 or more full-time workers to offer affordable health insurance or pay a penalty of up to $2,000 per full-time employee.I cannot think of any other burden that's been placed on the restaurant industry in the last 20 years that could have the impact that this one does.The employer mandate, a burden to some, to others, no big deal.Most employers think it's a responsibility of being a good employer to offer health insurance.Neera Tanden, a former health reform adviser to President Obama, points out that the vast majority of large firms already provide benefits to their workers.Ninety-five percent of companies that have 50 or more employees offer health insurance today, and so we're really talking about an order of 10,000 firms in the whole country that are going to face this.