The Layoff Exercise is a very tough puzzle a virtually impossible one! In fact, the only" answer" to it according to the courts that is legally defensible is to lay two people off based on seniority, but this would cause you to lose your two highest rated employees and you don't want that to happen. So, what are you supposed to do then? Well, there are a lot of alternatives to laying off two employees in this case that would reduce your risks. Please discuss two of them.