Keep in mind that I run a couple of small but growing businesses and have worked for major corporations.
One thing I would point out is that in my experience the people who are laid off in a company advance their careers and those who remain stagnate. I am not sure I would put this in a layoff email though.
If times are tough, I still think that layoffs are a real last resort. Your best assets are the entrepreneurs in your business and these can be floor-level employees. The rule breakers, the ones who will fight the system or break the rules in order to do a better job are the ones that need to be paid well, not in terms of money but in terms of owning their job (and ideally a share of profits).
