According to an AP report today, the number of newly laid off people signing up for state unemployment insurance last week rose to 540,000. Times are tough. We here at SmartBiz understand the decision to lay off workers is the toughest decision you might have as a business owner or decisionmaker. There are some resources you can use to make sure your company is protected. See our "General Release for Employment Termination" and "Termination Checklist and Form" documents. We hope you have no occasion to use these.