This document provides guidance on effectively communicating bad news. It begins by stating that delivering bad news is an important managerial responsibility and outlines common situations that require delivering bad news, such as not receiving a promotion, layoffs, or poor performance reviews. The document recommends being clear, concise, and helping the receiver understand and accept the news. It also advises maintaining trust and avoiding legal liability. The document then presents direct and indirect approaches for delivering bad news and provides examples of each. It concludes by listing mistakes to avoid, such as speaking in long-winded sentences or making inappropriate jokes.