Terminating an employee is never easy, and there are no guarantees that you won’t be slapped, but there are a few things you can do to make it easier on everyone.

Chris Forsyth has a ritual: every time he finishes working on a campaign, he treats himself to a new tattoo. Having worked in the state Capitol for nearly 20 years, the heavily painted chief of staff to Senator Jim Beall (D-San Jose) estimates that about 15 percent of state lawmakers have at least one tattoo.

In just nine months, the bulk of the federal Affordable Care Act will go into effect. Many of its provisions will have a real impact on the majority of small-business owners. Still, less than 1 percent of America’s small businesses are currently in a position to face penalties under the law. Here’s what you need to know: