The document discusses considerations for employers and employees during the COVID-19 pandemic. It outlines the implementation of a return to work plan in phases, with communication to employees at each stage. The plan includes implementing work shifts, social distancing measures, personal protective equipment, health protocols like temperature checks and sanitation. It also covers briefing employees on the Families First Coronavirus Response Act and addressing common concerns about liability, accommodation of at-risk employees, and allowing some to work remotely.