This course covers worker-related considerations that arise when an employer liquidates through formal insolvency proceedings, including important changes that came into effect in November 2021. The focus is on what workers can expect when they lose their job as a result of their employer’s insolvency and are still owed compensation and benefits. The course covers the treatment of source deductions, workers’ compensation claims, and amounts owed for wages and pensions. It also includes an in-depth review of the federal Wage Earner Protection Program.