[CCs]

Here is more information than you would expect :)

https://www.manager-tools.com/map-universe/organizational-ev...

I like Manager-Tools because it is step-by-step and actionable. Does not say "think out of the box" (how?), it gives you exact words that have worked for 1000s of companies.

BTW, performance based layoff list might be a legal issue in some case, for example when the reason is workforce reduction. Without a good lawyer don't go there...

[thaumasiotes]

Are you saying "the only legal method of choosing who to lay off is a meticulously documented firing lottery", or "do it by performance, but don't admit it"?

[CCs]

I'm saying that there are many options with non-obvious consequences, so don't try to wing it. Any mistake will cost you orders of magnitude more than a professional advice.