Implementation of the Affordable Care Act has had its share of problems, but the Small Business Health Options Program is proving beneficial for some employers, Annika McGinnis writes. For example, Ron Nelsen, owner of Pioneer Overhead Door in Las Vegas, says he expects to get a hefty tax credit as part of the program. "If you're a small employer like me, five employees or 10 employees, this is the first time you can offer your employees high-quality insurance," Nelsen said.

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