Begin early since kids hear about tough issues at early ages, usually before they are capable of understanding them.

Although you want your children to feel comfortable approaching a topic, this may not always occur.  Therefore, initiate the conversation with your child in order to promote their understanding.

Overcome your nervousness, even about sex and relationships.  Children hear about these topics through media and in their daily interactions with others so you should make sure that you instill the values that you want your children to have instead of leaving it to others to teach them about these things.

Create an atmosphere that encourages your children to ask you questions.  Be supportive and positive to promote their comfort in approaching discussions about tough issues.

Instill values and principles in your child by discussing these topics before they receive "the facts" from other sources.

Give your child your undivided attention and truly listen to what they are saying in order to better understand them and help them better understand you.

Your child deserves honest answers and explanations.  This will teach your child to trust.  Besides which, children will use their imaginations to explain anything that you do not and that can be more frightening for them than the truth.

Be patient and allow your child to explain himself or herself at their own pace so that you can be sure that you understand exactly what they are trying to impart.  This also sends them the message that they are worth your time.

Use daily occurrences as an opportunity to discuss difficult subjects.  For example, respond to a newspaper article or television commercial by expanding it into a conversation.

Most young children will not retain all of the information that you impart to them in one conversation so talk about it over and over until you are comfortable with their understanding of the topic.