As more than half of the 50 states inch forward with legal action to stop implementation of the health care reform plan, a new report states that nearly 28 million non-elderly U.S. residents would receive health care insurance coverage if the plan were fully implemented this year.

According to the Urban Institute, which conducted the research for the Robert Wood Johnson Foundation, a Washington-based research organization, a full implementation of the law would reduce the number of uninsured younger than 65 to 23.2 million (currently at 50.9 million).

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