About — Severance Ledger

Severance Ledger is an independent editorial publication covering severance, layoffs, and US employment law for white-collar US employees.

Our editorial team

We publish under three editorial bylines representing the analytical perspectives we bring to each piece. Each article is written by our editorial team with the lens appropriate to its topic, reviewed before publication for accuracy and current law, and cites primary sources (IRS publications, OPM guidance, state labor codes, court records) throughout.

Senior Severance Analyst

Daniel Reed

Daniel Reed leads severance package analysis for Severance Ledger. He focuses on mapping corporate severance formulas, layoff cycles, and the negotiation dynamics specific to large public employers. His coverage areas include the Big Tech severance landscape (Amazon, Meta, Google, Microsoft) and major finance employers (JPMorgan, Goldman Sachs, Citigroup).

Focus areas: Big Tech severance packages · Finance industry severance · Layoff cycle analysis · Negotiation dynamics for senior roles

Tax Researcher

Mira Halverson

Mira Halverson covers the tax mechanics of severance for Severance Ledger. Her articles explain how federal supplemental withholding (the 22% / 37% rate structure from IRS Publication 15-A), state supplemental rules, FICA, and state disability insurance (CA SDI, NJ TDI, NY DBL) interact on severance payouts.

Focus areas: Federal & state severance tax mechanics · Supplemental withholding rules · FICA, SDI, TDI, DBL on severance · Reconciliation at filing time

Employment Law Editor

James Okafor

James Okafor edits Severance Ledger's coverage of the legal frameworks surrounding severance — federal statutes like the WARN Act, ADEA, OWBPA, FMLA, PDA, ADA, and ERISA, plus the state-level overlays that shape how severance interacts with anti-discrimination, family leave, and disability protections.

Focus areas: WARN, ADEA, OWBPA, FMLA, PDA, ADA, ERISA · Severance + pregnancy / FMLA · Severance + PIP / fired for cause · Federal & public-sector severance

What we don't do

Severance Ledger does not provide legal, tax, or financial advice. Articles are informational and analytical. Readers facing termination, discrimination, retaliation, or complex tax situations should consult a licensed professional in their state.

We do not accept paid placement, sponsored posts, or affiliate links within editorial coverage. Some posts reference tools and services operated by SeveranceCalc.com — we have an ongoing relationship with that team and may direct readers to their assessment service when relevant. This relationship does not influence editorial coverage.

Contact

Story tips, corrections, and source pitches: editor@severanceledger.com.

If you have a severance offer you'd like to share anonymously as aggregate data for our coverage, we welcome those submissions at the same address.