DATE: [specify]

TO: [Name of Terminated Employee]

As you know, our business is a dynamic one and change is inevitable. Reorganizations, productivity initiatives, market demands, profitability issues -- any one of these situations may require organization redesign and reallocation of resources. As a business, we've had to make a very difficult but necessary decision to realign our business for improved workflow efficiencies and focus on our customers.

This decision requires us to eliminate your position located at [specify Company address]. As a consequence, unfortunately, you will be involuntarily terminated on [specify date] if you are unable to secure a position within the Company by that date. You will receive your last paycheck on [specify date] for all hours worked up to that date. Special severance related benefits will commence after [specify date].

Information regarding your eligibility for post–employment payments and benefits are in your Package enclosed. In addition to the post–employment payments and health benefits under the Plan, you are entitled to continuation of health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA).

Attached to this letter you will find important documents. Please read them carefully.

I realize that this will be a difficult time for you; however, I urge you to direct your attention and energies to your future. We want to help you understand your special payment package, assist in positioning you to source new opportunities, and ensure as smooth a transition as possible.

In this regard, feel free to contact me at [specify] if you have any questions. I thank you for your contributions to our business in the past and wish you well in your future endeavors.

Sincerely,

[NAME OF OFFICER]

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