In this episode of LEGALnotes, partners Ben Mudrick and Jack Brill discuss some complex issues that can arise in connection with the planning and implementation of employee layoffs. This episode, which is an extension of Ben’s recent column in the Rochester Business Journal titled “Navigating the Rough Winds of Employee Layoffs,” addresses issues such as the importance of adopting a written severance plan (and potential downsides), ERISA implications, and employee benefit best practices.