UnitedHealth Group's (UNH) stock is a little sick today. The shares are exchanging hands at a quote of $40.07 as of this writing, a price that represents a drop in value of 1.2%. Volume is active.

If you look at the latest earnings report, however, you can't help but shake your head in wonderment. The Associated Press says that adjusted Q4 net income of $1.05 per share beat the overall projection of 84 cents per share. Quite a difference. Furthermore, the company is sticking to its outlook for 2011.

Despite the heated politics, business owners need to have an understanding of President Obama's $940 billion health care plan. So, I've talked with various experts on the matter.

And while things are far from set, there are some general things to consider.

After a year of debate, the health care bill finally was passed in the House of Representatives by a vote of 219 to 212.

Nancy Pelosi, Speaker of the House, led the delicate maneuvering to garner the votes needed for passage of the $940 billion, 10-year bill.

The final votes hinged on Representative Bart Stupak (D-Mich). He and his colleagues initially objected to the language on abortion which they felt was not clear enough. President Obama told Stupak that he would issue an executive order spelling out in clear language that federal health care monies would not be used for elective abortions. That brought Stupak and his group on board and clinched the final tally.

I'm reiterating my buy ratings the nation's two premier drug store chains: CVS Caremark (CVS), first recommended on February 16, 2009, at a price of $27.30; and Walgreen (WAG), first recommended on February 17, 2009, at a price of $25.46. If you bought CVS in February, you're up 25%; WAG, up about 40%.

As expected, each has performed well on increased store traffic stemming from the H1N1 flu virus (trips to purchase hand sanitizers, other disinfecting items, and flu symptom comforts), which has offset reduced traffic for other drug store trips, due to the U.S. recession.

Insurance companies just bought themselves a year. Claiming that a proposed tax on health insurance would force them to charge higher premiums, carriers were able to convince senators to defer this particular measure for a year.

This comes as a benefit to UnitedHealth Group (UNH), WellPoint (WLP) and smaller companies writing health insurance policies. Manufacturers of medical devices have won some relief, as well, though the drug business didn't. An earlier plan to tax cosmetic medical procedures was also scrapped.

If the Senate's proposed Patient Protection and Affordable Care Act passes the Senate, the working stiff will probably be affected. A study by Mercer finds that 63% of employers would cut the health benefits they offer in order to avoid an excise tax included in the bill.

Mercer, a division of Marsh & McLennan Companies (MMC), reveals that 25% of employers offer health insurance programs that would be "too generous" under the act, making them subject to a 40% nondeductible tax on the excess value.