[Date]

[Addressee]

Dear [Name]:

We regret to inform you that your employment with the firm 
shall be terminated on [date], for the following reason(s):
	
Severance payments shall be made in accordance with 
company policy. We advise you to plan for your future
insurance needs, as the firm shall not maintain insurance 
coverage for you beyond the date of termination. 

Please arrange for the return of any company property in 
your possession. 

Again, we regret this action is necessary. 

Very truly yours,