[Maursault]

I don't know if this is a good idea, but I have seen it done. And it should have been done today, and a check is a nice touch.

Everyone that is staying leaves the office at some point early, before anyone could be thinking about lunch. They don't all leave together, some just don't come in.

There is a company wide announcement for an immediate meeting. Nearly all attending are layoffs. It's a nice touch if the CEO or President is there and says some nice things, or whomever your best aural talent is. You have them lay out the facts, thank them, wish them luck. That's it. Give them time to process and start moving at their own volitions, and respect them as civilized individuals.