Gotta get creative with your layoffs when you already did massive layoffs but still need to please wall street.
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It can be both, since the vouchers have existed for years and are only now getting scrutiny.
And with a normal org, they’d simply revoke the benefit and maybe take a penalty from the employee’s future paychecks. Firing someone over such a small benefit is ridiculous and only makes sense if they’re actively looking for ways to cut headcount w/o paying severance or unemployment.