1. Sample – Memo 1 MEMORANDUM TO: All employees CC: Mr. Abc, CEO FROM: Xyz, Manager Human Resources DATE: February 5, 2008 SUBJECT: Fee subsidy ------------------------------------------------------------------------------------------------------- Recognizing the efforts of employees and sharing their aim of educating children, we are pleased to share your burden of children education for their bright career. The policy will be subsidizing 50% fee up to Intermediate/A-levels. All employees are advised to collect ‘Subsidy Form’ from HR Department and submit with details of their children and schools/colleges by March 30, 2008. Kind Regards