Windows Server 2012 Essentials Release Candidate (formerly Windows Small Business Server Essentials) is a flexible, affordable, and easy-to-use server solution designed and priced for small businesses with up to 25 users and 50 devices that helps them reduce costs and be more productive. Windows Server 2012 Essentials is an ideal first server, and it can also be used as the primary server in a multi-server environment for small businesses. Windows Server 2012 Essentials enables small businesses to protect, centralize, organize and access their applications and information from almost anywhere using virtually any device. Additionally, Essentials has the ability to grow as your business grows, providing an elastic solution that allows you to purchase and then perform an in-place conversion to Windows Server 2012 Standard if your business needs change over time.
See additional information at http://blogs.technet.com/b/sbs/archive/2012/08/21/windows-server-2012-release-candidate-essentials-available-now.aspx.