I absolutely LOVE this!!!

Subject: Executive Decision

TO: Fellow Business Executives:

As the CFO of this business that employees 140 people, I have
resigned myself to the fact that Barrack Obama will be our next
President, and that our taxes and government fees will increase in  
a BIG way.

To compensate for these increases, I figure that the clients will
have to see an increase in our fees to them of about 8% but since we
cannot increase our fees right now due to the dismal state of our
economy, we will have to lay off six of our employees instead.  This
has really been eating at me for a while, as we believe we are
family here and I didn’t know how to choose who will have to go.

 So, this is what I did. I strolled through our parking lot and found
6 Obama bumper stickers on our employees’ cars and have decided
 these folks will be the first to be laid off.  I can’t think of a
 more fair way to approach this problem.  These folks wanted change;
 I gave it to them.

 If you have a better idea, let me know.