IBM is laying off thousands of employees in what the company calls "resource actions." These actions will take the largest toll on those who are laid off, but there are also bound to be questions from existing staff as to what their new roles and responsibilities will be.

Most managers find it difficult to communicate bad news to their employees. But with the right planning and preparation, even the toughest conversations can be made easier.

I recently sat down with strategic communications expert Carrie Fox, the founder and president of C.Fox Communications, to talk about how to handle organizational change.

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