After the first, it gets easier. If it's 3 or more, call it a layoff, which sounds better. Be respectful, but don't get into a debate. I disagree with the article's recommendation to outline all the reasons you're letting someone go. I prefer to say something like "this is a team, and I'm the coach. It's not personal. I need to make sure I have all the right players in all the positions I need. Right now you don't fit into my playbook.". Not that hackneyed, but along those lines. Don't act like you're ashamed or embarrassed (even if you are); this is just business.
Unless they're unstable, offer to write a recommendation. Always make it positive, but not glowing unless they really were good and you let them go for financial reasons.
Unless they're unstable, offer to write a recommendation. Always make it positive, but not glowing unless they really were good and you let them go for financial reasons.