This past week I attended and presented at a function for small business owners. After the convention, I joined some of the attendees at the reception for a round table discussion on business strategies as we head into the 4th quarter of 2013 and plans for the upcoming year. At some point during those discussions, the subject turned to the looming Obamacare roll out and mandate. There is no shortage of reports in the media on how this health care act will be a blow to the employment rate as business owners are faced with additional expenses and overhead, but I was surprised to learn that of the ten of us sitting at the table, that eight are already strategizing how to offset their own personal budget when the mandate to secure health insurance is imposed.