The new PHB comes into the office one morning. The sales force is despondent. The tech force is out of ideas. But the powers on high tell him that everything will be just fine. They show him his new office. He opens the main drawer, and there are two envelopes. One is labeled, "Open after 3 months." The other is labeled, "Open after 9 months." So, in respect for whomever left the envelopes, he obeys.

After 3 months, things are worse than ever. The heat is coming down hard and heavy from the suits upstairs. He opens the first envelope. It reads: "Blame your predecessor." So he proceeds to do just that. "It was all his fault," is all he repeats day after day. This works for a while. But things continue to deteriorate.

After 9 months, he's at his wit's end. He shakily reaches for the second envelope and opens it slowly. It reads: "Prepare two envelopes...."