Layoff notification occurs when an employer informs an employee that he has been relieved of his duties. It must be clear that the latter is not being fired for cause; rather, his position is either no longer necessary, or management has determined that layoffs need to be conducted in order to meet business expenses. Legal experts advise that a witness (preferably a Human Resources manager) be present when the employee is notified. Further, the employee must be notified of his rights, especially regarding remaining pay and health care benefits, including COBRA, and privileges, especially severance pay, which employers are not legally obligated to give. When mass layoffs occur, they must be conducted in accordance with state and federal law, especially the Warn Act.