The continuing debate on whether to repeal and replace or to implement improvements to the Affordable Care Act (“Obamacare”) is hard to avoid. While I do have a personal view of the benefits and drawbacks of Obamacare, I’ve become most concerned about the impacts on small businesses and their employees. Small businesses are often lost in this debate that most often focuses purely on the poor and unemployed. This is unfortunate as small business owners, their employees and their dependents have always been and continue to be a substantial portion of the uninsured in the US.