Anchor: The Secretary of HHS has certified that the final rule will not have a significant impact on a substantial number of small entities.
Entailed: The Secretary of HHS confirmed that the final rule won't be important for a significant number of small entities. 
Contradiction: The Secretary of HHS says that the final rule will have a drastic, negative impact on many small entities. 
Contradiction: The butcher stated, "As you please."
Contradiction: The dog is jumping in the air.
Contradiction: She brought all of her tragedy on herself.
Contradiction: People are at a bar