I have someone who works for me that I, my boss, HR, etc. are planning to let go. It's in accounting. They know they're not up to par but have no idea this is coming. I know it will be extremely emotionally difficult for them. It's right for the business and right for them- they'll find a better job, but it sucks and it keeps me up at night. It's my first time doing it. They're part of the old school who's been there for years, lot of friends. It's just not the right fit as the company evolves. I have my "speech" written with help from HR. I dread the moment next week. Ever done it? Any advice? Howard related because there will be one more person "around."