Mitigation as a vocational concept may be defined as the most probable, optimal or reasonable post-incident offset earnings in a civil employment-law litigation matter. This is generally accomplished via vocational matching, wherein one seeks alternative employment in occupations in which pre-termination skills are highly transferable and job requirements are comparable to the pre-termination position. In this paper the legal foundations are outlined for the key employment-law concepts of: I. Duty to Mitigate; II. Comparable Position; III. Failure to Mitigate; IV. Reinstatement Offers; and V. Burden of Proof. The authors also provide legal citations underlying these concepts.