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Ten Action Items For Employers When Planning Layoffs  A frequently used step to control costs in times of uncertainty is to reduce personnel. A well-planned restructuring or reduction in force, generally referred to as a “layoff,” can achieve meaningful cost reductions and refocus management on business priorities. However, layoffs are inevitably disruptive. They also come with legal risks. The following are ten action items that employers should consider to control risks associated with layoffs.