Employment gaps...what to do

We've talked a bit about making a career change. A reader contacted me to ask for resume advice and we got onto the topic of gaps in employment and how to address them on a resume. Some of you out there may have worked through the same issue and might have some advice to offer. And recruiters out there can chime in with feedback on how they perceive gaps in employment. Here's the reader's situation:

S is located in a metropolitan area (but not a major technology center) and last fall, his position was eliminated as part of a restructuring. Most of his background is in technology marketing and that is what he wants to continue to pursue. But since the fall, he has taken some time off to spend with his children. Now he's back in the market and looking. He feels the need to address the gap in employment (maybe partly because I recommended it...recruiters notice the gaps). How should he do it? How should it be addressed on the resume? How should it be addressed in an interview situation?

Anyone ever deal with something like this successfully? Recruiters out there, any additional advice for S?

I'll save my advice for later...see what you guys come up with. ; )