We just went through this last week. I think that finding out what they will miss is important. For DD, she deeply attaches to her teachers and finds it very hard to separate each year. Knowing this was coming, we worked with the teacher as the end of school approached. We got her address so DD could write her notes over the summer if she wants. The teacher talked to her about coming to visit her in the fall. She also arranged visits with next year's teacher to help with the transition. DD still sobbed hysterically at the end of school but seems fine this week.