Dear Treasured Employee:

As a result of the reduction of money budgeted for all department areas, we are forced to cut down on our number of personnel. Under this plan, older employees will be asked to take early retirement, thus permitting the retention of younger people who represent our future.

Therefore, a program to phase out older personnel by the end of the next fiscal year, via retirement, will be placed into effect immediately. This program will be known as S.L.A.P. (Severance of Late-Aged Personnel).

Employees who are SLAPPED will be given the opportunity to look for jobs outside the company. SLAPPED employees can request a review of their employment records before actual retirement takes place.

This review phase of the program will be called S.C.R.E.W. (Survey of Capabilities of Retired Elderly Workers).

All employees who have been SLAPPED and SCREWED may file an appeal with upper management. This appeal is called S.H.A.F.T. (Study by Higher Authority Following Termination).

Under the terms of the new policy, an employee may be SLAPPED once, SCREWED twice, but may be SHAFTED as many times as the company deems appropriate. If an employee follows the above procedure, he/she will be entitled to get HE.R.P.E.S. (Half Earnings for Retired Personnel's Early Severance) or CLAP (Combined Lump sum Assistance Payment).

As H.E.R.P.E.S. and C.L.A.P. are considered benefit plans, any employee who has received H.E.R.P.E.S . ALTERNATIVELY, C.L.A.P. will no longer be SLAPPED or SCREWED by the company.

Management wishes to assure the younger employees who remain on board that the company will continue its policy of training employees through our: Special High Intensity Training (S.H.I.T.).

We take pride in the amount of S.H.I.T . our employees receive. We have given our employees more S.H.I.T. than any company in this area. If any employee feels they do not receive enough S.H.I.T. on the job, see your immediate supervisor. Your supervisor is specially trained to make sure you receive all the S.H.IT . you can stand.

And, once again, thanks for all your years of loyal service with us!

The Management

Restroom Policy
In the past, employees were permitted to make trips to the restroom under informal guidelines. Effective immediately, a Restroom Trip Policy will be established to provide a more consistent method of accounting for each employee's restroom time and ensuring equal treatment of all employees.

Under the policy a "Restroom Trip Bank" will be established for each employee. The first day of each month, employees will be given twenty Restroom Trip Credits. These credits may be accumulated.

Within four to six weeks, the entrance doors to all restrooms are being equipped with personal identification stations and computer- linked voice print recognition devices. Before the end of the month each employee must provide two copies of voice prints (one normal and one under stress) to the Human Resources Department. The voice print recognition station will be operational but not restrictive during the entire month. Employees should acquaint themselves with the stations during that period.

If the employee's Restroom Trip Bank balance reaches zero, the doors to the restrooms will not unlock for that employee's voice until the first of the next month. In addition, all restroom stalls are being equipped with timed paper roll retractors. If the stall is occupied for more than three minutes, an alarm will sound. Thirty-seconds after the alarm sounds, the roll of paper will retract into the wall, the toilet will flush, and the stall door will open. If the stall remains occupied, your picture will be taken.

The picture will then be posted on the bulletin board located in the Employee Relations Office. Anyone's picture showing up three times will immediately be terminated. If you have any questions about this policy, please ask your supervisor. They have all received advanced instructions.