Neighboring countries, the United States and Canada, maintain close ties with each other, share the same language and share many of the same fundamental and religious beliefs. This is an attractive debt compared to that which ensures a superior health system. To better understand the strengths and weaknesses of both systems, this article will review four important structural and functional elements of each system.1. Who benefits from health coverage?2. How is health care provided?3. How is health care paid for?4. How is the payment system organized? An analysis of the American and Canadian systems reveals the advantages and disadvantages of each structure. While it is clear that both countries could benefit from adopting parts of each other's systems, Canada's healthcare system offers several advantages over the US system. Who benefits from health care coverage? Due to the Patient Protection and Affordable Care Act, signed into law on March 23. , 2010; Health care in the United States is currently in a much-needed state of transition. In 2008, 46 million residents (15% of the population) were uninsured and 60% of residents had coverage from private insurers. 55% of privately insured people received it through their employer and 5% paid it directly. Federal programs covered 24% of Americans; 13% under Medicare and 10% under Medicaid. (Squires, 2010) With the implementation of health care reform, steps will be taken over the next few years to insure all Americans. Starting in 2014, a new resource called Exchange will be available. According to HHS, a health care exchange "will provide a transparent and competitive insurance marketplace where individuals and small businesses can purchase affordable, qualified health care plans"... middle of paper.. .... health care systems profiles, The Commonwealth Fund, June 2010. Retrieved April 20, 2011 from website: http://www.commonwealthfund.org/~/media/Files/Publications/Fund%20Report/ 2010/Jun/1417_Squires_Intl_Profiles_622.pdfJohns, M. L. (2010). Health information management technology. (3rd edition) Chicago, IL: AHIMA Press.K. Stremikis, C. Schoen and A.-K. Fryer. A Call for Change: The 2011 Commonwealth Fund Survey of Public Views of the US Health System, The Commonwealth Fund, April 2011. Retrieved April 26, 2011 from website: http://www.commonwealthfund.org/Content/Publications/Issue -Briefs/2011/Apr/Call-for-Change.aspxU.S. Department of Health and Human Services. (nd) Affordable Care Act provisions, by year. Retrieved April 26, 2011, from the Department of Health and Human Services website: http://www.healthcare.gov/law/about/order/byyear.html