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In this video, Josh from HR University discusses bereavement leave, outlining its purpose and importance for employees coping with the death of a loved one. Such leave allows individuals to manage critical tasks like contacting family and arranging funeral services while also addressing their grief. Many businesses offer a specified amount of paid time off for bereavement, though not all have formal policies in place. Josh emphasizes the need for companies to consider establishing a bereavement leave policy, and he plans to explain the definition of bereavement leave, as well as current developments affecting policies and qualifications.