Well, here we are at the beginning of the fourth quarter. On the one hand, it hardly seems possible that this year is almost over. On the other, many in our industry have found the beginning of this decade to be very challenging and would prefer to not relive the industry-altering events of the recent past. And when you add in the year of debate that preceded the passage of the health care reform bill, it's really been about two and a half years of difficult and disruptive dialogue and change.

Based on our interaction with benefits advisers all over the nation, it's all left the overwhelming majority of them in a state of denial. Many have been frozen into inactivity, while still others are trying to pretend that nothing really has changed.

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