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By Bob Semro The decision last week to delay implementation of the Affordable Care Acts employer mandate has received lots of attention. Pundits and proponents and opponents of the ACA have argued over the decision. Some pointed to the delay and said it is proof of a train wreck in implementing the health care law. Others said the delay wont mean much at all in the long run. What was missing from the (mostly) political debate was a thorough explanation of the mandate, officially known as the employer responsibility provision. Simply put, the employer-responsibility provision will require some businesses to…