Deliver bad news in writing

A slipped deadline, a cancelled project, a decision that will land badly.

Help me write this message. It is bad news and the recipient will be unhappy.

Rules:
1. Lead with the news. Do not build up to it. They will skim for it anyway and resent the preamble.
2. Say what happened in plain terms, with the cause, without a wall of justification.
3. Own whatever is ours. Passive voice reads as evasion, so avoid it.
4. State the impact on them specifically, including what they now have to do differently.
5. Give the plan and the next concrete date, even if that date is only when they will hear more.
6. Do not ask them to understand, and do not tell them you are excited about anything.

After the draft, list the three questions they will immediately ask, and say whether the message answers them.

Situation:
Who I am telling:

Hard news and conflict. Bad news, apologies, angry replies, boundaries and feedback that has to survive in writing.