Layoffs are never pretty, and never go over easy. But in the cases I've seen I believe there is an employee first approach that tries desperately to avoid layoffs. The careful balance of billable hours to available workforce is a moving target for all consultant based companies and I believe SP leadership has handled this well over the past 2 years. Unlike previous experiences at other companies, it's not always the ground level employee hitting the chopping block, executive leadership has been held accountable as well.