Did your project come in $10,000 over budget? A rival poach your star performer? Your competitor beat you to market with a new product? None of us likes to deliver a difficult message, but it can be a valuable tool for building a trusting relationship with your boss. You know that you should never bring a problem to your boss without a proposed solution. But often we forget to frame the situation in a way that helps us garner the necessary resources or approval to begin moving toward a solution. Here are five steps to take the next time you need to deliver bad news—or a promising opportunity.