This memo was sent to my mom from the President of the company:


To all Employee's:As a result of the reduction of money budgeted for department areas, we are forced to cut down on our number of personnel.

Under this plan, older employees will be asked to go on early retirement, thus permitting the retention of the younger people who represent our future.
Therefore, a program to phase out older personnel by the end of the current fiscal year, via retirement, will be placed into effect immediately.
This program will be known as SLAP (Sever Late Aged Personnel).Employees who are SLAPPED will be given the opportunity to look for jobs outside the company. Provided they are SLAPPED, they can request a review of their employment records before actual retirement takes place.
This phase of the operation is called SCREW (Survey of Capabilities of RetiredEarly Workers).

All employees who have been SLAPPED or SCREWED may file an appeal with the upper management. This is called SHAFT (Study by Higher AuthorityFollowing Termination). Under the terms of the new policy, an employee may be SLAPPED once, SCREWED twice, but may be SHAFTED as many times asthe company deems appropriate.

If an employee follows the above procedures, he/she will be entitled toget HERPES (Half Earnings for Retired Personnel's Early Severance) or CLAP (Combined Lump sum Assistance Payment) unless he/she already has AIDS (Additional Income From Dependents or Spouse). As HERPES or CLAP are considered benefit plans, any employee who has received HERPES or CLAPwill 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 to train employees through our Special High Intensity Training (SHIT). This company takes pride in the amount of SHIT our employees receive. We have given our employees moreSHIT than any company in this area. If any employee feels they do not receive enough SHIT on the job, see your immediate supervisor.

YOUR SUPERVISOR IS SPECIALLY TRAINED TO MAKE SURE YOU RECEIVE ALL THE SHIT YOU CAN STAND. (Please see our previously issued memo on SHIT for more information.)