&gt; How do you have that conversation?<p>This is NOT the time for a conversation.  Deliver the news in a professional, respectful, and buttoned-up manner. If you take more than 5-7 minutes, things will go badly.<p>If he pleads why me?!-- Tell him, to call you in 9 months time and you&#x27;ll talk it through.  But you can not discuss it now.<p>Time will take the sting, hurt, and anger out of the decision.  It may also give you the clarity and perspective that this was unquestionably the right move for the business.<p>When (if) he calls for that follow-up conversation.  Use that occasion to repair &amp; rebuild your friendship.  It can be done.