The document describes the transition of a company called Stratasan from an in-office workforce to a fully distributed or remote workforce due to the COVID-19 pandemic in 2020. It discusses how well remote work was going that they decided to make it permanent and rebrand it as "distributed" work. It then outlines some of the challenges of distributed work and principles they have adopted to guide their new distributed organizational culture, including emphasizing communication, documentation, engagement over presence, bias toward action, and prioritizing human relationships.