Did you see the article in the Wall Street Journal that profiled two business owners and how the ACA is impacting them. Here's the link:
Small Businesses Find Benefits, Costs as They Navigate Affordable Care Act
Regardless of whether you perceive it to be a positive or a negative, from a business selling perspective it has the unfortunate impact of creating uncertainty due to the complexity of the law. Complexity increases perceptions of risk which lowers perceptions of value and negatively impacts marketability. I'm sure that as people figure out the ins and outs of the law and compliance that this uncertainty will significantly decline, but for now it's not a positive when it comes to selling a business particularly for companies with more than 50 employees or who are close to having 50 employees.