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In this video, Josh, founder of HR University, explains bereavement leave, which is time off work for employees dealing with the death of a loved one. The loss can lead to various responsibilities that require time and attention, such as contacting family and arranging services. Bereavement leave allows employees to focus on these matters and their grief. Many businesses offer a certain amount of paid leave for this purpose, though not all have formal policies in place. Josh emphasizes the importance of understanding bereavement leave, especially in light of current developments affecting policies and qualifications, and intends to provide a detailed explanation of the concept.