My mother is 76 worked for small comp 17yr they are laying her off end of yr

Small office but they are keeping 2 young woman who have less time then she does. She has a lot of time accul. she did even take off when she went thru breast cancer. Opened shop worked thru lunch and great attendance. I think he may have less than 20 employees he pays some off the books, my mom did payroll account payable/receivable phones dealing with insurance company you name it she did it, very loyal