Dear Employees,

Due to the current financial situation caused by the slowdown in the economy, Management has decided to implement a scheme to put workers of 40 years of age and above on early retirement. This scheme will be known as RAPE (Retire Aged People Early)...

Persons selected to be RAPED can apply to management to be considered for the SHAFT scheme (Special Help After Forced Termination). Persons who have been RAPED and SHAFTED will be reviewed under the SCREW programme (Scheme Covering Retired-Early Workers). A person may be RAPED once, SHAFTED twice and SCREWED as many times as Management deems appropriate. Persons who have been RAPED could get AIDS (Additional In com e for Dependants & Spouse) or HERPES (Half Earnings for Retired Personnel Early Severance).

Obviously persons who have AIDS or HERPES will not be SHAFTED or SCREWED any further by Management.

Persons who are not RAPED and are staying on will receive as much SHIT (Special High Intensity Training) as possible. Management has always prided itself on the amount of SHIT it gives employees. Should you feel that you do not receive enough SHIT, please bring this to the attention of your Supervisor, who has been trained to give you all the SHIT you can handle.

Sincerely,

The Management