When organizations set their learning and development (L&D) priorities and budgets in 2019 for the 2020 year, no one could have predicted the extent to which the pandemic would rewrite those plans. Faced with new ways of working, shifting business priorities, and remote work at scale, many organizations have been faced with the decision of how to allocate limited and scarce L&D resources for the most significant impact and ROI. However, determining the ROI of learning efforts and programs has been a perennial challenge for many organizations. This article by Jack Phillips and Patti Phillips provides ten steps to complete an ROI forecast for an unanticipated learning program or effort compared to the cost. It uses clear examples on how to link the proposed program or effort to the business measures that will improve if the program is implemented and how the improvement’s monetary value is calculated. The current situation presents an opportunity for HR, Talent, and Learning leaders to articulate the business case for why certain L&D investments are needed now–not just for a firm’s survival– but for it to thrive in a post-pandemic world. You can also check out the authors’ book, Proving the Value of Soft Skills: Measuring Impact and Calculating ROI.