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choose? Will you have to offer pre vaccination physical examinations and blood work in order to obtain a baseline for each employee? The workers' compensation system has a two year statute of limitations, but if the alleged condition could not be identified or related to the vaccination within that window of time the statute of limitations is extended. As you can see, this is a very complicated issue that is far beyond the decision to pay or not pay the federal penalty that is likely unlawful. The fourth topic warranting consideration is the Americans with Disabilities Act. Some of your employees may have pre existing conditions that make the vaccines contraindicated. The employees already have an established job description that defines the essential functions of the job. A vaccination is not an essential function of their job. How do you provide a reasonable accommodation? What are the implications if you do not? It is unfortunate that the Biden Administration is about to put you in this position. The cost benefit analysis is not clear cut. For those who might ask "why don't they just get the vaccination?", I will point out that the decision you face is not about the vaccination. The decision is about the ability of your employees to exercise the liberty given them, not by government, to make personal health decisions. On this topic I would like to finish by sharing a story I believe to be relevant. A friend of mine who has been fully vaccinated came down with COVID. His symptoms were so subtle he did not know he was sick. He unwittingly exposed his office staff and they became sick. One of them had a significant pre-existing condition, but mercifully she is okay now. We are told the vaccines do not guarantee you will not get the disease, but will minimize your symptoms if you do get the disease. If what we are told is true, then there is a risk that a vaccinated person could have COVID, but with symptoms so minimal as to be ambiguous or unnoticed. That person would have no reason to change their behaviors and could expose many. Would it not be reasonable for a person with a high risk friend or family member to not be vaccinated so that they can better self monitor possible symptoms? I share this observation to demonstrate the vaccination decision is not monolithic. Again, I appreciate your service. This letter is intended to help you make a decision that is as well informed as possible. Thank you for your time. Sincer , Paul L Westcott, Esq. )0A3