Take a page from Trader Joe’s HR manual and, whenever a valued employee resigns, offer them a leave of absence 
instead because:
- It will make the person feel valued and respected.
- It will make it easy for that person to come back.
- It gives you a reason to call them in a couple of weeks or months to see how it’s going and whether they’d like to officially resign or if they would like to come back. (You’ll be surprised how many find the grass isn’t greener elsewhere after all.)
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