Using the experiences of individual school districts, such as the Yonkers (New York) Public Schools, the author provides advice on how a board should carry out a reduction in force (RIF). She stresses the need to develop a written RIF policy and recommends involving staff and the community in the policy development process. Issues the policy should address, says the author, include the reasons for the RIF, the demonstrable need to cut staff or programs, the identification of options within the RIF process, the criteria for selecting programs and employees to cut, and employee termination and recall processes. (RW)