Prepare to present bad news in a memo by preparing the ones who are about to read the news. Reason with them in a tactful way. Carefully interpret all the details of what occurred and why it happened. Be exact and spell out all the changes that are about to take place. Include a timeline, if appropriate, for when each coming change should happen. Be open and dependable in your memo. Let readers understand that you recognize how tough the situation might be for them.