I am a new boss this year.
It is the duty of a manager to deliver the bad news of a layoff when it happens. I have had to lay off 3 people in the past week. I feel sick and I regret ever taking this job. I gave them 2 weeks notice because I like them, but losing people (one I personally hired) is never fun. I hate this feeling. To make matters worse it is near Christmas. Given any time in the year, this is probably the worst time to get news of a layoff.
I worked hard to avoid having to lose people. Ten were on the block and I found funding for 7 of them, but nobody cares how things work behind the curtain. I still had to ruin the holiday for three families. The system sucks.