In the past year, cash-strapped districts have been handing out pink slips by the hundreds, and some, by the thousands. The Bureau of Labor Statistics estimates that nearly 60,000 teachers were laid off in 2009. State budget gaps and deficit projections, with federal stimulus funding already spent, suggest more of the same for 2010. Some observers expect current cuts to come faster even than those of the 1970s, when the baby boom generation waned, emptying out schools across the country. In this paper, the National Council on Teacher Quality (NCTQ) taps into its TR[superscript 3] (Teacher Rules, Roles and Rights; www.nctq.org/tr3) database to examine district policies, some mandated by state law, for making layoff decisions. TR[superscript 3] posts data from 100 school districts across all 50 states, including the 75 largest districts in the nation as well as the 25 largest districts in the states that would not be otherwise represented. These 100 districts represent 20 percent of all public school students in the United States. A list of recommendations that will help school districts navigate difficult layoff decisions while keeping student needs front and center in the process is also presented. (Contains 5 figures and 10 footnotes.)