B. CREATIVECOUNT Proposed Policy 2: Since CREATIVECOUNT values its employees and its reputation for providing excellent accounting services, it has adopted a continuous improvement evaluation and layoff policy. Each year, each employee will be evaluated based on a normal distribution of performance. Specifically, 20% of all employees will be ranked as “A” performers, 30% of all employees will be ranked as “B” performers, 20% of all employees will be ranked as “C” performers, 20% of all employees will be ranked as “D” performers and 10% of all employees will be ranked as “F” performers. One of the criteria used in the evaluation process is whether an employee has shown continuous improvement. Accordingly, employees with greater seniority will be evaluated because of the expectation that they have greater knowledge and abilities, thus higher expectations will attach to them during the evaluation process. In the event of layoffs for any reason, “F” performers will be terminated first, followed, in sequential order, by “D”, “C”, “B” and finally “A” performers.