The report, titled "Health System Reform: Key Issues to Resolve," was released Wednesday and is available at www.utahfoundation.org. It offers background information on problems that face a legislative task force now working on proposals.

For the report, the foundation interviewed leaders from business, the insurance and health care industries, government and consumers. It lists six issues that weigh on reform.

The issues include negotiating federal laws that limit changes to employee benefits and deciding how to make trade-offs between cost, quality, and access to care.

An independent commission could conduct an affordability study to determine what percentage of household income Utah families can reasonably be expected to spend on health care, it suggested.