<human>: Summarize the given text in a few sentences.

My girlfriend worked for a small, incorporated IT firm in which she was a full-time regular employee on salary. She was laid off with one week's notice due to the company suffering a "lack of funds", as was another employee in the previous week. She and her former employer agreed upon a severance of one month, as well as her being paid out for all her remaining vacation hours. The sum was totaled and issued to her on an ROE (Record of Employment) slip.

Here's where the fun begins. Her employer avoided paying her out on her on last day in the office (he avoided coming in). I should mention he paid out the other former employee on his last day, but not my girlfriend. Her employer "stalled" via email, saying he needed to recalculate her vacation hours, couldn't get it in the mail until a few days later, etc etc. 

The latest development is that today he "closed the doors of his business", citing lack of funds. But she has been informed by former colleagues who still work there that he has partnered with somebody else and will be reopening under a new name tomorrow, business as usual. He sent one final email to her saying that the business went under, and she will be getting a revised ROE that has no payment in lieu or vacation pay-out on it!! 

I believe this to be a pretty blatant attempt at reneging on their severance agreement and she is understandably upset as she needs the money for bill / car payments, and EI won't be kicking in for at least a good month. 

Anybody here go through something similar who is willing to offer advice?
<bot>: scumbag employer promises severance to girlfriend, withholds money citing company going under while opening the very next day under a new name.