Expense reduction is an on-going priority for most employers today.  CFOs and finance departments are largely tasked with finding innovative ways to manage overhead costs.  Typical cost reduction efforts focus on cutting expenses such as headcount, materials, supplies, and other purchased items.  Compensation and benefits plans also are routinely examined to cut costs, but severance programs often escape the scrutiny of the finance department.  This is a missed opportunity to improve severance benefits and save significant dollars.