Stephenson, a partner in Atlanta who has been keeping a "Dead Soldiers" file of his colleagues' goodbye notes for 27 years.

WSJ: To Colleagues: I'm Outta Here

The Small Business Jobs Bill also increased all the penalties for failing to properly file a Form 1099 (Section 6723 for those keeping score at home).

FORBES: 1099 Form Reporting Repeal? -- Not So Fast -- And Not The Whole Enchilada