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#2 is why the government, via laws, needs to establish employment rights, such as redundancy payments when someone is terminated due to their position being no longer required.

Those rights need to show up in company balance sheets as a contingent liability.

That applies when the company is acquired as well.

The employment of a company need to be either paid out to employees at net present value, or need to be transferred to the new owners as part of the sale.

In the US, with employment sponsored health insurance, it's even more important.



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