Company is going thru a reorganization and several jobs will be lost...how can I coach or advise with regards to terminating employees who are not performing as part of the ones to go first. Or how can I advise on letting go those who may be close t

Company is going thru a reorganization and several jobs will be lost...how can I coach or advise with regards to terminating employees who are not performing as part of the ones to go first. Or how can I advise on letting go those who may be close to retirement to go? I know this is sticky, but I need to know how to go about this issue?