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To start at a different point, first you need to confirm within yourself if the bad news is indeed bad.
This may sound strange but it is important that the person receiving the news may have an entirely different perspective on it. i.e. if you tell your boss you are resigning, he/ she may be delighted!
A really good boss will be one step ahead, and after all the Chinese word for crisis is the same as opportunity.

So firstly think about the benefits to your boss of your news, how can he/she make an opportunity out of it? There are always options but they are not always obvious at the time, emerging later when the lesson has been learned.
Most people in power also like to give the impression they thought of the idea first, so to be clever here and present the solution, giving clues will be of great benefit to both of you.
As a manager myself, I always stressed to my staff the importance of honesty, whatever the issue I would rather know about it so that I could be one step ahead of the game. Whatever they had done (or not done) and the consequences of this need to be made known as soon as possible so to tell the news quickly is always a plus to the employee, saying a lot about their integrity.
There are always options, nothing is irreparable, so go ahead, be brave, spill the beans and you may be surprised at the results.

Learn more about this author, Tillie Baker.
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