Earlier, it was noted that you might be in the position where your firm is contemplating a layoff, though employees are not aware. it will be a targeted layoff, and a close friend, who recently went through a divorce and is struggling financially, might be laid off. that individual has been offered a job with a competitor - but only wants to take it if her job is in jeopardy. as the controller, you are aware of the impending layoff and who might be targeted - and it is possible your friend is on the list for layoffs. the news of the layoff is considered to be highly confidential and it must be timed just right. your friend tells you about the job offer and asks what she should do. how do you answer? what personal and professional issues would you weigh? what are the risks professionally and personally?