This document discusses ethical principles related to end-of-life care for neonates. It outlines when resuscitation may be withheld based on agreement between parents and physicians that intensive care will not improve survival or pose an unacceptable burden. While parents are the best surrogate decision makers, resuscitation is initiated if their preferences are unknown, and care can shift to palliative if continuing life-sustaining treatment is deemed not in the baby's best interest. The primary considerations for decisions are the chance of success, risks of treatment, potential quality of life, and minimizing suffering through palliative care. Support is also important for medical staff after a perinatal death.