SCENARIO Restructuring Costs Val-Nam must restructure its operations quickly in order to remain competitive. As part of that restructuring, it will need to dismiss a non-unionized, long-term employee and three relatively new employees. When evaluating the cost of the restructuring and its feasibility, Val-Nam will have to include consideration of: common law notice/pay in lieu of notice requirements if there is no provision in the employment agreements that limits these requirements, ESA minimum notice/pay in lieu of notice requirements, the cost of benefit payments during the notice period, and the conditions in which ESA severance must be paid and whether they apply to the long-term employee. SCENARIO Restructuring Costs Val-Nam must restructure its operations quickly in order to remain competitive. As part of that restructuring, it will need to dismiss a non-unionized, long-term employee and three relatively new employees. When evaluating the cost of the restructuring and its feasibility, Val-Nam will have to include consideration of: common law notice/pay in lieu of notice requirements if there is no provision in the employment agreements that limits these requirements, ESA minimum notice/pay in lieu of notice requirements, the cost of benefit payments during the notice period, and the conditions in which ESA severance must be paid and whether they apply to the long-term employee