Communications: Subject = Tone of Your Language
But in business communications there are circumstances in which humor cannot be applied. These are meetings that deliver plain bad news such as announcing a site closure, or news about business downturns, or even the description of a new benefit which requires factual focus. Sexual Harassment training is a specific situation in which humor is so difficult to apply I say just don't do it.
When delivering really bad news I usually give some background or other context leading up to the news, the state the bad news itself followed by any silver linings there may be for the employees who will not be affected.
Then take questions. Expect to receive anger and hostility, very bad announcements really hit people hard. Let them vent, and then express SINCERE sympathy and empathy. This last point is so critical in determining the aftermath and fallout that I cannot emphasize it enough. One last point, if you cannot sincerely sympathize or empathize then you should not be the person making the announcement. You may also want to do a heart check.
Lance