Aflac Inc. has published a guide for small business owners who want to attract and retain excellent employees.

The guide, which discusses health benefits and related topics, is on the Web at Document Link

Researchers who conducted a recent survey of 501 small business decision-makers for Aflac found that 37% said health benefits affect their ability to attract and retain good employees, and 49% said they cannot attract and retain good employees without offering competitive benefits, according to Aflac, Columbus, Ga.