First off, what is Memorial Day? It was originally named Decoration Day and was created to remember the fallen soldiers of the American Civil War. It now is used to remember all fallen soldiers.
I always like to start off teaching the vocabulary to the kids. The kids need to be able to understand the concepts that will be taught. One great way is to pre-teach the vocabulary to them. Remember our TVAK strategies (Tactile, Visual, Auditory, Kinesthetic). Try to incorporate as many of those as you can!
Soldier - a man or woman who works for the military (Army, Navy, Airforce, Coast Guard, Marines, Merchant Marines)
Uniform - a piece of clothing that someone has to wear for work
Flag - a symbol of the United States
Memory - thinking about a certain person or time