Since most employees are "at will," they work at the pleasure of their employer. That is, the employer may decide at any time that certain employees need to be relieved of their duties. Nevertheless, when layoffs are being conducted, they must be done in accordance with federal and state law. For instance, the federal Warn Act stipulates that when a company wishes to lay off 500 or more employees at one location, they must be notified 60 days in advance. For reasons related to the law and a company's reputation, experts advise that a layoff be done firmly and compassionately. The manager or supervisor who must inform the worker should explain the reason for the layoff (i.e., that it had little to do with job performance), the employee's rights (including COBRA/health care), and help that the company might provide in helping them to find a new job.