Uncertainty about the effects of health care legislation is a leading source of anxiety among small business owners, wrote William Dunkelberg, emeritus professor of economics at Temple, in a guest column. "The health care legislation passed by the Democrats is in place and will be more fully implemented in the next two years," Dunkelberg wrote. "It contains over 20 new taxes and leaves the writing of much of the regulator detail to the Secretary of HHS. It will take a lot of effort just to become aware of all the applicable regulations much less complying with them."