A transition plan is essential for employees who are laid off. As a manager, there are several methods to facilitate a positive transition for laid-off employees. A severance package, letters of recommendation, and career information can help a lot at this stage of the process. Encouraging an employee to focus on the future is helpful.  Focus on remaining employees: Managers need to ensure that remaining employees are reassured that the situation is not negative. Prepare emails or memos for remaining employees explaining the layoff. Be honest and upfront about the reasons and consequences of layoffs. If the dismissal is due to absenteeism, declare it. If the company has financial problems, it is also a good idea to make it public to avoid gossip and scaremongering. Implement a transition of responsibility and assign duties to other associates. These three objectives can improve the transition to dismissal, but more can be done. In “After the Ax Falls: Job Loss as a Career Transition,” Janina Latack analyzed layoffs in this new global economy and concluded that “economic and demographic pressures mean that involuntary work.