"With the reality of the new health care law slowly setting in across the country, small businesses are making plans to protect themselves from the most onerous provisions. Some small businesses are making plans to cut workers hours to 30 hours a week. Or, pass the costs on to customers through a surcharge. Still others say they won't grow their business at all. Now the Wall Street Journal reports that some companies are looking at splitting their companies into separate entities to stay below the magical 50 employees threshold."

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