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Practice what you will say to the employee beforehand. Perform the layoff as soon as possible. Make an appointment and do the layoff in person. Be ready for strong emotions. Tell the employee you will provide a good reference. Detail their severance package. Stay in contact with your attorney.

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Try to think of ways to explain the situation compassionately. Imagine possible responses to being laid off and strive to find good answers or replies to different reactions. Be honest and respectful. Think about preparing a script to follow and memorizing the key points you want to make. Once you know it’s unavoidable, plan the time and place for your meetings with employees. It’s better for everyone to get it over quickly. Even though it’s going to be uncomfortable, you have to tell each employee to their face that they are being laid off. This way you can have a conversation, listen to each other, and try to find ways that you can help the employee move forward.  ”Jan, I am so sorry, but I’m going to have to let you go. You’ve been a great employee, but we’re going to be closing the department you work in because of budget problems.” ”No one wants to hear this, but we’re going to have to lay you off. We can only operate with a skeleton staff going forward, and this means that we are going to eliminate your position.” ”This is really hard, but I’m going to have to let you go. You’ve worked so hard for us, and I’ve seen how much you’ve grown. I know that wherever you find your next job is going to be so lucky.” You need to be empathetic in dealing with your employees, who will almost certainly be very upset by the news. Make sure to detail the fine work they have done for you and how much you have valued it. Think about preparing the following:  Tissues and water Times when the employee can come and clean out his or her desk when other employees are not there. (If they want a chance to say goodbye to coworkers, figure out a time for that as well). If you have the capability, you could also offer to connect the employee with career advising and placement assistance, but not all companies are able to do so. Refer the employee to the Human Resources department (or whoever is in charge of the layoff details) if they have further questions about filing for unemployment or finding a new position. Based on your employee handbook and their contracts, different employees might be entitled to different amounts and benefits. Familiarize yourself with each contract so that you can be sure of the details. Go over the package with the employee to make sure he or she understands it completely. If you are asking them to sign a waiver, give them some time to think about it. If you offer severance, they have to sign a waiver saying that they will not come back to the company at a later date and sue, demanding more money. You might even want your lawyer with you as you conduct the layoffs. Workers are protected by both federal and state law. Determine if your business and layoff plan fall under the WARN Act or the Older Workers’ Benefit Protection Act (OWBPA) at the websites cited below. Make sure that you are not giving your employees cause to sue you at a later date. Discrimination is one of the main causes laid off employees sue -- gender, race, and disability laws cover these situations.