In February 2008, SHD began the planning phase for a new project called What Matters Most. This explores some of the findings from SHD's previous work, where the public responded that -- when resources were limited -- some medical problems were less important for coverage by insurance than others.

What Matters Most will explore in greater depth this concept of essential vs. non-essential coverage. The planning phase of this project is being funded by the California HealthCare Foundation.