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Look for business executives to consume large volumes of antacid between now and tax day. The first filing season under the employer mandate of the Patient Protection and Affordable Care Act is causing some indigestion.

“People really don’t understand PPACA all that well,” says Bob McNett, owner of The McNett Agency in Tulsa, Oklahoma. “Everybody is still tentative, scared of making a mistake and getting fined for something they did or something they forgot to do.”

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