Provide a private, quite place to talk and be as reassuring as the circumstances allow. Quickly get to the point and cover what is happening and what has brought you to this point, then discuss other opportunities available to them possibly even discussing the strengths they have and how they can utilize those strength’s and skills to get back into the workplace and most importantly treat them with the same compassion and care as you would hope to be treated with if you ever found yourself in such a bad place. Once you have had a few minutes to cover the basics and circled back around to your positive commentary on what they have done well and how they can move forward, allow them a second to compose themselves and to ask any follow up questions they may have and then complete the last required pieces of the process such as discussing severance packages, signing paper work, retrieving equipment, etc)and helping them out of the office with as much grace and care as is possible.