. I just had a disturbing conversation with a couple of CPAs in my firm. I'm sure there will be those who deny the following, your call. In about five minutes, they threw out the following examples of what some of their small to mid-sized business clients are dealing with: A drywall company that literally can't find anyone to work; they get a ton of applications (including manager positions) from people who are on unemployment (to keep their checks coming), but few even show up for the interview. A couple of them have said straight to the business owner's face, "I have another 25 weeks of unemployment, I'll call you back then, I'll need the job." A restaurant owner who had a new employee fake an injury on their third day and demand worker's compensation. When worker's comp laughed it out of their office, the employee brought in a lawyer, and the business owner is now dealing with that. A business owner (don't know the industry) who has 46 employees and will not go above 50 after Obamacare kicks in. They'll just outsource, hell with it. A software firm that currently employs 55 and will get down under 50 for Obamacare by outsourcing. Just not worth it. I left the conversation after that, and they were still going. When I'm speaking to a business owner about this kind of stuff, they aren't looking for sympathy or thanks. They just sit there looking like they're wondering what kind of truck just hit them. Yes, I know, all business owners are "rich" and don't work as hard as they think they do, and they're not as smart as they think they are. I get it. Just wanted to toss in a little real world for a change. .