The COVID-19 pandemic has created unprecedented uncertainty for all participants in the U.S. and global economy. To stem the spread of COVID-19, many local and national governments have issued significant restrictions on public activity, including travel restrictions, social distancing mandates, stay at home orders and other containment policies, which have caused many businesses to adjust their operations or close their doors. As governments begin to ease restrictions and businesses begin to re-open their physical locations, a different set of considerations for companies has emerged. While companies continue to focus on the safety and well-being of employees, customers, suppliers and other stakeholders during this time, the decisions to be made regarding how and when to re-open and bring employees back to work are complex and often involve balancing the needs of different stakeholders