Memorandum
TO:
FROM:
DATE:
SUBJECT:
Shirley,
As you know, sales have declined steadily over the past 18 months; as of June 30, 19—, we have recorded our lowest earnings in the past eight years. The sluggish economy and increased competition for our market share have forced us to restructure our work force and eliminate several positions from the middle-management rung. I regret to say that yours has been one of those positions eliminated. Effective Friday, May 15, 19—, you will be laid off with those benefits for which you are now eligible.
During the next three weeks, please feel free to make your primary effort that of locating a new position within Howell-Forrester—if that’s possible in these times—or outside the company. Also, we encourage you to phone Employee Relations Manager Frank Hanover for an appointment to discuss your search for employment.
Attached is an outline of your benefits and conversion options with regard to pension and insurance plans. If there are any questions about these, contact Michael Smith at ext. 3377.
I sincerely regret business conditions require this action, and I offer you my personal help in your efforts to find another position that affords you a much-deserved opportunity to further your career.


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