As we all know, COVID$-19$ has badly affected the economy. Many organizations announced their efforts to reduce costs such as hiring freeze, layoff, furlough, pay cut, reduced work hours, and benefits cut. The resulting lockdowns and work from home policies raise many issues specifically in employee benefits. So$,$ for the last discussion of this course, I would like you to discuss how the COVID$-19$ pandemic has influenced employee benefits. This will give you an opportunity to understand how employee benefits work in a real$-$world crisis.