|  | To:       All Personnel
 
From:     Corporate Headquarters
 
Subject:  New Retirement Plan
 
As part of our corporate-wide cost reduction efforts, we are going to reduce 
our number of personnel by means of a new retirement plan.  Managers are being 
mailed a package containing all the details; the highlights are presented here.
 
Under the Plan, older employees will go on Early Retirement, thus permitting us 
to retain the younger people who represent our future.
 
The program, which will be placed into effect immediately, will phase out all 
the older personnel by the end of the current fiscal year.  The program shall 
be known as Retire Aged Personnel Early (RAPE).
 
Employees who are being RAPEd will be given the opportunity to seek other jobs 
within the company, provided that while they are being RAPEd, they request a 
review of their employment records before actual retirement takes place.  This 
phase of the Plan is called Survey of Capabilities of Retired Early Workers 
(SCREW).
 
All employees who are being RAPEd and SCREWed are eligible for a trial review 
by higher management.  This will be called Study by Higher Authority following  
Termination (SHAFT).
 
The provisions of the Plan dictate that employees may be RAPEd once and SCREWed 
twice, but may get the SHAFT as many times as the company deems appropriate.
 
Employees fulfilling the above requirements of the Plan are entitled to get 
Half Earnings of Retired Persons Employment Service (HERPES).  HERPES is 
considered a bonus plan, since employees who have HERPES will no longer be 
RAPEd or SCREWed by the company.
 
It is now and always has been, the policy of the company to ensure that 
employees are well trained.  To accomplish this, a new program called 
Special High Intensity Training (SHIT) will be put into effect.  With this 
program, we will now be able to give our employees more SHIT than any other 
company.
 
If an employee feels that he or she is not getting enough SHIT on the job, or 
that he or she could advance to another position by taking more SHIT, please 
see your manager.
 
Our management people are especially trained to see to it that you get all the 
SHIT you can stand.
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