Many companies have experienced layoffs over the past few years, and the worst of the bad times may be over. Still, as every human resource professional knows, corporate reorganizations, including outsourcing, mergers, and acquisitions, continue apace. Whether emanating from sourcing, a merger, an acquisition, or simply due to a corporate restructure or cost-cutting measure – or any combination thereof – the elimination of positions and resulting separation of employees means the same thing from a human resource perspective: layoffs.