To: All Associates
Re: Summer Lunch Policy

Please note the following changes to our summer lunch policy. Be aware that these changes are unrelated to the firm's current economic situation, which, as we discussed during everyone's "salary realignment meetings" last week, is quite excellent, and our unwillingness to back that up with any sort of documentation is entirely due to our new environmentally-motivated "paper(and printer)less office" policy and not due to the numbers on our balance sheets, or the fact that we can no longer afford toner. Instead, we are amending the lunch policy to reflect that in today's health-conscious society, it doesn't make sense to eat lunch more than once a month. Also, in today's overpopulated society, it doesn't make sense not to take advantage of our laid-off associates in a new "alumni lunch" program, details at #6 below. We appreciate your attention to these important matters.

1. The per person lunch cap will be revised from $80/person to $.80/person.

2. Summers will share entrees at a rate of 40 summers: 1 entree.

3. Each summer is entitled to one lunch credit per month. Additional lunch credits can be purchased at a rate of $100/credit, cash only, from my office.

4. Each associate is entitled to take any particular summer associate to lunch no more than zero times.

5. Approved restaurants include the following: [end of list]

6. Our new "alumni lunch" program will consist of former associates returning to the firm during the lunch hour, under the false pretense of getting their jobs back. They will be slaughtered and served to summer associates in conference room 23B. Please direct all summer associates who ask about summer lunches to this conference room. Advise them that they should provide their own flatware.

7. Partners are exempt from the new rules and will continue to spend an unlimited amount of money on food they won't even enjoy.

Thank you,
The Partnership