It’s 1991. Joe, Larry and Bill are employees of Speed of Sound, Inc., the manufacturer of spool components used in audio cassette tapes. Each of the men performs substantially the same work. Joe and Bill perform their jobs fairly successfully, while Larry’s performance evaluations indicate he leaves a lot to be desired. Due to declining sales of audio cassettes following the release of CDs, Speed of Sound, Inc., is faced with making reduction in force decisions. Speed of Sound reluctantly discharges Joe (age 47) and Bill (age 51), but keep Larry (age 34) on. Joe and Bill wonder whether they have a claim for discrimination against their employer. Walk their facts through the elements of the prima facie test. Next, consider what reasons Speed of Sound might use to justify its termination and retention decisions.