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It is neither unusual nor surprising that companies seek to lower their taxes. But in recent years, a growing number of big corporations have taken that effort to the extreme by reincorporating overseas in order to reduce or entirely avoid paying their fair share of U.S. taxes. The practice, known as a corporate inversion, involves buying a foreign corporation and setting up the combined company's tax address overseas – even as it maintains its headquarters in the United States.

Americans want quality, affordable health insurance and have found it within the Affordable Care Act. Indeed, new enrollment numbers offer the firmest evidence yet that the health care law is working.