Michael Scott, the regional manager of Dunder Mifflin Paper Company, is faced with a difficult decision. His superiors have ordered him to lay off a staff member by the end of the month. It is Halloween, and he has waited until the last minute to deliver the news. He discusses the situation with Sherri from Jan Levinson's office and is asked to provide the name of the person he plans to let go. However, he is undecided and delays the decision.