The world has been hit hard by the loss of life, human suffering, and financial repercussions of the COVID-19 (coronavirus) pandemic. Here in the U.S., federal, state, and local governments have been issuing guidance and directives that affect the general population as well as businesses and employees. At current count more than 100 million Americans are under state or local directives to stay at home or otherwise "shelter in place." In several states, governors have required or otherwise encouraged "non-essential" businesses to suspend operations and even "essential" businesses are experiencing reductions in working hours, layoffs or furloughs. This situation has directly impacted employees and their families, not only from a pay perspective, but also as to the employee benefits they receive.