1. convey bad news, gain acceptance for it, maintain as much goodwill as possible with your audience, maintain a good image for your organization, and reduce or eliminate the need for future correspondence on the matter.
2. Will the bad news come as a shock? Does the reader prefer short messages that get right to the point? how important is this news to the reader? do you need to maintain a close working relationship with the reader? Do you need to get the reader's attention? What is your organization's preferred style?
3. Buffer, reasons, bad news, positive close.
4. A neutral, noncontroversial statement that is closely related to the point of the message. They can be insincere or deceptive.
5. Ease the blow and help readers accept the news.
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