Forced to lay off a recently promoted direct...how?

My company is going through a reorganization. My higher ups have already told me which people from my team are going. I didn't have much say in the matter, which is a whole separate issue.

What I have a question on, is how to do it given the circumstances. The MT guidance I heard is all about taking responsibility for the decision..."Bob, I've decided to lay you off." Would that still be the same in my case given that I just promoted this person and was actually not not one of the decision makers?? Any suggestions on the best way to execute?