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Message: [QUOTE="texascpa, post: 1517390, member: 468"] This looks like it will be at least middle of the pyramid people. Not sure many people who are grunts that make 6 figures. My company did something similar last September, but they structured it as a voluntary retirement. Let's just say it was less voluntary for some than others. Personally, I've made it through 5 "restructurings", "voluntary retirements", "reduction in force" or whatever my company will be calling it next time over the last 12 years. It helps that I work closely with HR in determining certain accounting aspects of the lay-off, plus no one else wants my job. But, it sucks seeing people I've worked with for years on the list before they know they're on the list. [/QUOTE]