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In a memorandum, always include the date, the name of the person(s) it's from, the name(s) of the person(s) it sent to, a subject line is helpful, and the information that you wish to convey.

In business, a memorandum (and a letter), in addition to exchanging information is a record of that exchange and should contain all the information needed for a third party to identify that information.

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Q: What is included in memorandum?
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