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In this video tutorial, Josh, the founder of HR University, explains bereavement leave, its purpose, and the circumstances that may warrant its use. He highlights that the death of a loved one can significantly impact an employee's life, requiring time to deal with emotional grief and practical matters such as contacting family and arranging services. Bereavement leave provides employees with the necessary time off to focus on these issues. While many companies offer paid bereavement leave, not all have formal policies in place. Josh emphasizes the importance of understanding bereavement leave and the current developments influencing related policies and qualifications.