Wayne Lehnert

In efforts to remove positions not the person the things I would least consider are:
1- dislike the person for personal reasons - this has no bearing on anything. Its very selfish
2- short term performance - Talent and long term performance may have a lasting effect on taking the organization on its new course.
3- Don't make cuts by percentage only - look at the big picture. From group dynamics to individual talents, what is it that your staff has and you need to retain? Knowing the new vision will help in this one.

Janeane Delgado

It is important to rehearse and role play so that you are sure off the vital information you will be disclosing. It is also important to deliver the news early on in the week and in private, one employee at a time (both will diminish the probability of hallway gossip). And it is very important to show your appreciation for each employees contribution.