Per the Wall Street Journal
Since Corporations now have recognized First Amendment rights by the Supreme Court, a Fed appeals court has voted 2-1 on December 30th to block implementation of Obamacare. The goal is to have the full court review if the law (Obamacare) violates the First Amendment and by extension the Religious Freedom Restoration Act.
In the case Korte v. Sebelius it was argued that since corporations have rights under "personhood" then they are also afforded all rights carried under the Constitution. In this case Korte sued due to the contraception mandate for employers. Korte & Luitjohan argue that since their firm has constitutional rights, and as the owners they find the mandate against their beliefs as Roman Catholics, Obamacare in fact infringes on their freedom of speech and exercise of religion, rights that have historically been afforded to human individuals only.
Law experts say either it will expand the scope of corporate personhood, or it will be limited since the the law does not cast a substantial burden on a for-profit company, which they say can't represent a religious view, unlike a religious affiliated hospital or school.