I believe this time the impacted employee and only they will receive notification of "at risk" with all options they hv. The manager wont be notified. Besides this is not typical LR. Impacted employee will hv some window to decide if they wanna take package and leave right away or stick around to look for another job with no gurantee that current job will remain by end of year, at that time it will be standard LR package. Looks to be more respectable than before.
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Peace be with You
I believe the impacted employee's mgr is required to have a 1:1 with the employee before the email is forwarded, which will then explain the package/options offered.
No telling what's going to happen.