Ramp up the targets to unsustainable levels, in a shrinking market, where customers no longer want to buy what you are selling (bear in mind they dumped the stuff that customers actually want!!)
The you decide to lose 10% (for example) of the sales team, get 20% on PIPs because they have no hope of making the stupid numbers you gave them.
Hey presto pick the ones you want to ditch and no payouts just shove 'em out the door