This is the first in a series on key issues regarding the “Return to Office.” We started planning this series earlier this summer and, like many of our clients’ plans, it got delayed and kept evolving. We recognize that a significant number of employers have been back to work since spring 2020 -- all of those frontline employees who have been providing essential and critical services. But even for those employers, many of their white collar workers and managers have been working from home for almost 18 months, along with the millions of other workers and professionals in numerous industries. Until recently, there was a general consensus around soft openings during the summer and the re-opening of offices after Labor Day. Then the new Delta Variant got worse, and the CDC changed its advice.