BEING THE BAD GUY: If you're the one doing the firing this lay-off season, don't let your emotions get you in a legal bind.

Personal remarks or ambiguous statements made while delivering the bad news could be the basis for a wrongful termination lawsuit or discrimination complaint, according to The Alternative Board International Inc., a peer advisory board for small and mid-sized businesses. The same goes if comments seem insensitive.

"This economy is turning some good people into desperate people," said the board's president, Jason Zickerman. "With terminations and lay-offs, employers need to understand that if isn't done the right way, people will see opportunity and dollar signs. In their minds, they have no other choice."

Don't underestimate the intensity of the situation for both the manager and the employee. These meetings can be tempestuous, and if not prepared for and executed properly, are a potential path to litigation. The Alternative Board offers these tips to avoid creating legal loopholes for ex-employees:

— Avoid vague messages like, "If it were up to me, you'd still be working here," or "It looks as though we most likely won't be able to keep you on."

— Comments or documents with inappropriate exaggerations and emotionally-laden rhetoric will sabotage your defence in a wrongful-termination case.

— If charged with discrimination, your business will have to prove that the termination was business-related. Managers who neglect to document policy violations and inadequate performance make it challenging to support the company's defence.

— Prepare what you'll say, how you'll say it, and even how long the meeting will take. It sometimes helps to rehearse or practice speaking points.

— Respond kindly but firmly to emotional outbursts, threats and accusations.