from what ive learned, there is a certain trick to it. just before u hit it, look down, like WAY down as far as u can, until u can or almost can see the back of the train (if u are in front). it keeps ur insides from coming up into ur chest and minimizes the "cant breathe" sensation u get.
I can honestly say I hate the "Into your chest" feeling. Agh, it just doesn't feel right. I only get it on drop towers, and flying coaster pretzel loops.